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If you do not have a PTIN, you must get one by using the new IRS sign-up system
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https://www.irs.gov/tin/taxpayer-identification-numbers-tin
If you do not have a PTIN, you must get one by using the new IRS sign-up system

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https://www.irs.gov/instructions/i8864
gov websites use HTTPS A lock () or https:// means you've safely connected to the

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https://www.irs.gov/retirement-plans/employee-plans-abusive-tax-transactions
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https://www.irs.gov/publications/p541
If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS

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https://www.irs.gov/publications/p505
If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS

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https://www.irs.gov/instructions/i1120f
If there is a balance due on line 7, go to IRS

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https://www.irs.gov/publications/p970
You may also claim a credit if the student attended an eligible educational institution required to furnish Form 1098-T but the student doesn’t receive Form 1098-T before you file your tax return (for example, if the institution is otherwise required to furnish Form 1098-T and doesn’t furnish it or refuses to do so

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https://www.irs.gov/irb/2025-01_IRB
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https://www.irs.gov/publications/p519
If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS

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https://www.irs.gov/publications/p17
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https://www.irs.gov/publications/p225
If you need more information on a subject, get the specific IRS tax publication covering that subject

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https://www.irs.gov/forms-pubs/about-form-1041
created before March 1, 1984, unless that trust would not be aggregated with other trusts under the rules of section 643(f) if that section applied to the trust

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https://www.irs.gov/businesses/corporations/qualified-intermediary-program
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About Form 2210, Underpayment of Estimated Tax by Individuals, Estates

https://www.irs.gov/forms-pubs/about-form-2210
About Form 2210, Underpayment of Estimated Tax by Individuals, Estates and Trusts | Internal Revenue Service Here's how you know Secure