Federal tax filing for individuals, businesses, international filers, nonprofits and government entities. Personal taxes How to file: Step by step Amended return Tax rates and brackets Extension of time to file Due dates Mail a tax return View tax records, make payments and more in your Individual online account Businesses and self-employed Estimated taxes Employment taxes E-file information returns Employer identification number (EIN) All business tax information View tax records, make payments and more in your Business tax account International filers Individuals Businesses Foreign Account Tax Compliance Act (FATCA) Individual taxpayer identification number (ITIN) All international taxpayer information Charities and nonprofits Annual Form 990 filing Apply for tax-exempt status Reinstate tax-exempt status Tax Exempt Organization Search (TEOS) Employer identification number (EIN) All charities and nonprofits tax information Government entities Federal, state and local governments Indian tribal governments Tax-exempt bonds Governmental liaisons Taxpayer identification number (TIN) To file federal taxes, you need a taxpayer identification number (TIN). This may be a Social Security number (SSN), employer tax identification number (EIN), individual tax identification number (ITIN), taxpayer identification number for pending U.S. adoptions (ATIN) or a Preparer Taxpayer Identification Number (PTIN). How long we can assess, collect and refund tax Statutes of limitations are the time periods established by law when the IRS can review, analyze and resolve your tax-related issues. When the statutory period expires, we can no longer assess or collect additional tax, or allow you to claim a refund.