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Here's how you know

https://www.irs.gov/irb/2025-01_IRB
The IRS Mission Provide America’s taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all

Here's how you know

https://www.irs.gov/publications/p519
gov websites use HTTPS A lock () or https:// means you've safely connected to the

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https://www.irs.gov/publications/p17
However, the information given does not cover every situation and is not intended to replace the law or change its meaning

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https://www.irs.gov/node/49746
gov websites use HTTPS A lock () or https:// means you've safely connected to the

Here's how you know

https://www.irs.gov/instructions/iw7
If an ITIN is applied for on or before the due date of a return (including extensions) and the IRS issues an ITIN as a result of the application, the IRS will consider the ITIN as issued on or before the due date of the return