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com Link2GOV Corporation 888-PAY-1040TM (888-729-1040) www
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https://www.irs.gov/publications/p505
In addition, tax may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings

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https://www.irs.gov/publications/p463
For tax years beginning in 2025, the aggregate cost of any Code section 179 property that a taxpayer elects to treat as an expense cannot exceed $2,500,000 and the cost of any sport utility vehicle that may be taken into account under Code section 179 cannot exceed $31,300

Here's how you know

https://www.irs.gov/publications/p970
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/p225
Certain taxpayers affected by federally declared disasters and qualified state declared disasters after July 24, 2025, may be eligible for a mandatory 120-day extension for certain tax deadlines

Here's how you know

https://www.irs.gov/publications/p17
A citation to Your Federal Income Tax (2025) would be appropriate