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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
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https://www.irs.gov/publications/p17
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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
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

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https://www.irs.gov/irb/2025-01_IRB
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https://www.irs.gov/node/49746
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