IRS Publication 17 — Your Federal Income Tax (Individuals)
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“Useful Items Y ou may want to see: Publication 503 Child and Dependent Care Expenses 505 T ax Withholding and Estimated T ax 525 T axable and Nontaxable Income 531 Reporting Tip Income 550 Investment Income and Expenses 560 Retirement Plans for Small Business (SEP , SIMPLE, and Qualified Plans) 575 Pension and Annuity Income 596 Earned Income Credit (EIC) 926 Household Employer’s T ax Guide 969 He…”
You can get Form SS -5 online at SSA.gov/ forms/ss-5.pdf or at your local SSA office. It usually takes about 2 weeks to get an SSN once the SSA has all the information it needs. If you don’t have a required SSN by the filing due date, you can file Form 4868 for an extension of time to file.
Born and died in 2025. If your child was born and died in 2025, and you don’t have an SSN for the child, you may attach a copy of the child's birth certificate, death certificate, or hospital records instead. The document must show the child was born alive. If you do this, enter “DIED” in row (3) of the Dependents section of your Form 1040 or 1040-SR.
Alien or adoptee with no SSN. If your dependent doesn't have and can’t get an SSN, you must show the Individual Taxpayer Identification Number (ITIN) or adoption taxpayer identification number (ATIN) instead of an SSN. Taxpayer identification numbers for aliens. If your dependent is a resident or nonresident alien who doesn't have and isn't eligible to get an SSN, your dependent must apply for an ITIN. For details on how to apply, see Form W-7, Application for IRS Individual Taxpayer Identification Number.
Taxpayer identification numbers for adoptees. If you have a child who was placed with you by an authorized placement agency, you may be able to claim the child as a dependent. However, if you can’t get an SSN or an ITIN for the child, you must get an ATIN for the child from the IRS. See Form W -7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, for details. 4.
Tax Withholding and Estimated Tax What’s New for 2026 Tax law changes for 2026. When you figure how much income tax you want withheld from your pay and when you figure your estimated tax, consider tax law changes effective in 2026. For more information, see Pub. 505, Tax Withholding and Estimated Tax. Reminders Estimated tax safe harbor for higher income taxpayers. If your 2025 adjusted gross income was more than $150,000 ($75,000 if you are married filing a separate return), you must pay the smaller of 90% of your expected tax for 2026 or 110% of the tax shown on your 2025 return to avoid an estimated tax penalty.
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