ITIN supporting documents

Find requirements for supporting documents to apply for or renew an ITIN and how to submit them.
Forms and Instructions
Nonresidents

Exempt organizations revenue rulings (1979-1954)

Exempt organizations revenue rulings for the years 1979-1954.
General Information
Charities and Nonprofits

IRC Section 4946 - Definition of Disqualified Person

Issue Snapshot - IRC Section 4946 - Definition of Disqualified Person
General Information
Charities and Nonprofits

S Corporation compensation and medical insurance issues

When computing compensation for employees and shareholders, S corporations may run into a variety of issues. This information may help to clarify some of these concerns.
General Information
Small Businesses

March 2025 Criminal Investigation press releases

Monthly news release archive for March 2025
News
News Media

IRS-CI reveals top 10 cases of 2024

Jan. 10, 2025 — IRS Criminal Investigation (IRS-CI) unveiled its top 10 cases of 2024 on Friday. The defendants in these cases committed millions of dollars in fraudulent activity, duped investors into believing they were going to strike it rich and tried to funnel money to terrorist organizations.
News
News Media

Frequently asked questions about the identity protection personal identification number (IP PIN)

Frequently asked questions about the IRS-issued IP PIN.
General Information
Individuals

February 2024 Criminal Investigation press releases

Press releases published by Criminal Investigation in February 2024.
News
News Media

Self-select PIN method for Forms 1040 and 4868 Modernized e-File (MeF)

Self-Select PIN info for 1040 MeF program
Software Development
Software Developers

Online account for individuals – Frequently asked questions

Find answers to your questions about your online account.