IRS Publication 1915
E544053
IRS Publication 1915 is an official IRS document that explains the rules, eligibility, and application procedures for obtaining and using an Individual Taxpayer Identification Number (ITIN).
All labels observed (1)
| Label | Occurrences |
|---|---|
| IRS Publication 1915 canonical | 2 |
How this entity was disambiguated
This entity first appeared as the object of triple T5769604 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: IRS Publication 1915 Context triple: [Individual Taxpayer Identification Number, governingPublication, IRS Publication 1915]
-
A.
Tax Court Rules of Practice and Procedure
The Tax Court Rules of Practice and Procedure are the procedural rules that govern how cases are conducted, filed, and adjudicated before the United States Tax Court.
-
B.
Internal Revenue Code
The Internal Revenue Code is the comprehensive body of federal tax law in the United States that governs the assessment and collection of most national taxes.
-
C.
Subchapter N of the Internal Revenue Code
Subchapter N of the Internal Revenue Code contains the U.S. federal tax rules governing the taxation of nonresident aliens, foreign corporations, and income from sources outside the United States.
-
D.
USPS Publication 28
USPS Publication 28 is the United States Postal Service’s official standard for formatting and addressing mail to ensure accurate and efficient delivery.
-
E.
Revenue Act of 1971
The Revenue Act of 1971 was a U.S. federal law that adjusted income tax rates and extended various tax incentives as part of early-1970s fiscal policy.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: IRS Publication 1915 Target entity description: IRS Publication 1915 is an official IRS document that explains the rules, eligibility, and application procedures for obtaining and using an Individual Taxpayer Identification Number (ITIN).
-
A.
Tax Court Rules of Practice and Procedure
The Tax Court Rules of Practice and Procedure are the procedural rules that govern how cases are conducted, filed, and adjudicated before the United States Tax Court.
-
B.
Internal Revenue Code
The Internal Revenue Code is the comprehensive body of federal tax law in the United States that governs the assessment and collection of most national taxes.
-
C.
Subchapter N of the Internal Revenue Code
Subchapter N of the Internal Revenue Code contains the U.S. federal tax rules governing the taxation of nonresident aliens, foreign corporations, and income from sources outside the United States.
-
D.
USPS Publication 28
USPS Publication 28 is the United States Postal Service’s official standard for formatting and addressing mail to ensure accurate and efficient delivery.
-
E.
Revenue Act of 1971
The Revenue Act of 1971 was a U.S. federal law that adjusted income tax rates and extended various tax incentives as part of early-1970s fiscal policy.
- F. None of above. chosen
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
IRS publication
ⓘ
tax guidance document ⓘ |
| abbreviation | Pub. 1915 ⓘ |
| appliesTo |
dependents or spouses of U.S. citizens or resident aliens who are not eligible for a Social Security Number
ⓘ
dependents or spouses of nonresident aliens who are not eligible for a Social Security Number ⓘ nonresident aliens required to file a U.S. tax return ⓘ resident aliens not eligible for a Social Security Number ⓘ |
| availableOn | IRS website ⓘ |
| clarifies |
that ITINs are for tax processing purposes only
ⓘ
that ITINs are issued regardless of immigration status ⓘ that an Individual Taxpayer Identification Number does not authorize work in the United States ⓘ that an Individual Taxpayer Identification Number does not provide eligibility for Social Security benefits ⓘ that an Individual Taxpayer Identification Number does not provide eligibility for the Earned Income Tax Credit ⓘ |
| countryOfOrigin |
United States
ⓘ
linked to:
United States of America
|
| describes |
Form W-7 application process
ⓘ
acceptable identification documents for ITIN applications ⓘ how to submit supporting identification documents for Form W-7 ⓘ role of Certifying Acceptance Agents in ITIN applications ⓘ use of IRS Taxpayer Assistance Centers for ITIN applications ⓘ where to file Form W-7 ⓘ |
| explains |
application procedures for an Individual Taxpayer Identification Number
ⓘ
circumstances under which an Individual Taxpayer Identification Number may expire ⓘ documentation requirements for an Individual Taxpayer Identification Number ⓘ eligibility requirements for an Individual Taxpayer Identification Number ⓘ how ITINs are used on federal tax returns ⓘ how to correct errors related to an ITIN on a tax return ⓘ how to renew an Individual Taxpayer Identification Number ⓘ how to respond to IRS notices related to ITIN applications ⓘ how to use an Individual Taxpayer Identification Number ⓘ limitations of an Individual Taxpayer Identification Number ⓘ responsibilities of ITIN holders ⓘ rules for obtaining an Individual Taxpayer Identification Number ⓘ when an Individual Taxpayer Identification Number is required ⓘ |
| format | PDF ⓘ |
| intendedAudience |
individuals who are not eligible for a Social Security Number but must file a U.S. tax return
ⓘ
tax professionals assisting ITIN applicants ⓘ |
| jurisdiction | federal income tax ⓘ |
| language | English ⓘ |
| legalStatus | non-regulatory guidance ⓘ |
| mainSubject | Individual Taxpayer Identification Number ⓘ |
| publishedBy | Internal Revenue Service ⓘ |
| publisher |
U.S. Department of the Treasury
ⓘ
linked to:
United States Department of the Treasury
|
| regulates | procedures for requesting an Individual Taxpayer Identification Number ⓘ |
| relatedTo |
Form W-7
ⓘ
Individual Taxpayer Identification Number program ⓘ
linked to:
Individual Taxpayer Identification Number
|
| subjectOf | ITIN application guidance ⓘ |
| typeOfGuidance | informational ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: IRS Publication 1915 Description of subject: IRS Publication 1915 is an official IRS document that explains the rules, eligibility, and application procedures for obtaining and using an Individual Taxpayer Identification Number (ITIN).
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.