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from the top result below

Here's how you know

https://www.irs.gov/irb/2025-01_IRB
Also included in this part are Bank Secrecy Act Administrative Rulings

Here's how you know

https://www.irs.gov/publications/p17
If your main home (and spouse if filing a joint return) was in the United States for over half of 2025, check the box on the front of Form 1040 or 1040-SR

Here's how you know

https://www.irs.gov/node/49746
INCOME TAX Section 6103(l)(21) of the Code was enacted under the Patient Protection and Affordable Care Act, Public Law 111-148 (124 Stat

Here's how you know

https://www.irs.gov/publications/p519
Secure .gov websites use HTTPS A lock () or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites. English Include Historical Content - Any -No Search Include Historical

Here's how you know

https://www.irs.gov/instructions/iw7
You can also call 800-TAX-FORM (800-829-3676) if you’re in the United States to order forms and publications