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of 8821/2848’s›Caution:

Cloning Records

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

The Cloning feature is available on the USRC 6166 Database. Use this feature when the application information is needed for two or more records or when the “Additional request” application box is checked. The following are cloning restrictions:

All fields in the Case Information Box

All fields in the Tax Information Authorization Box

The Newly Formed Box

VAT Certification Box

Current Year Box

Penalties of Perjury Statement Box

Country Code

When creating multiple records for the same application (such as multiple years or Joint Filings), it is helpful to be able to copy information from one record to a new record. In the USRC 6166 Database, you can “clone” specific information to avoid having to retype that information on each new record.

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services

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