What is the minimum number of forms of identification required when filing a tax return?

When filing a tax return, the minimum number of forms of identification required is two. This typically includes the taxpayer's Social Security Number (SSN) and the SSNs of any dependents listed on the return. The requirement for multiple forms of identification helps to ensure proper identification of individuals within the tax system and helps prevent identity theft and fraudulent filings. The use of both the taxpayer’s SSN and the SSNs of dependents supports the accuracy and integrity of the information reported to the IRS. Having a single form of identification would not provide enough verification for the purposes of tax filing, while three or more forms may be unnecessary and could complicate the filing process. Therefore, two forms are the minimum to meet the requirements set forth by the IRS.