Federal tax filing for individuals, businesses, international filers, nonprofits and government entities.

 

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.