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The site can help you with common tax issues and situations, such as what to do if you make a mistake on your return or if you get a notice from the IRS
from the top result below

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https://www.irs.gov/publications/p17
Both elections can be made on Form 4547, which can be filed at the same time as the authorized individual’s 2025 income tax return

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https://www.irs.gov/publications/p519
citizens and can find more information in other IRS publications at IRS

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https://www.irs.gov/instructions/iw7
Form W-7 can be submitted for a dependent claimed for the child and dependent care credit or credit for other dependents even if the return has no tax to be reduced by those credits

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https://www.irs.gov/irb/2025-01_IRB
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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