Caution:
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
Because ICP is tracked differently than other clerical functions by timekeeping, make note of the time you start and end the ICP process. Your total time of doing ICP each day is listed on your ICP feeder sheet (located on the US Residency Certification Resource Page) and on your daily SETR.
Applicant Identification – Primary TIN:The first field of the input screen is for the applicant’s TIN. After entering the applicant’s TIN, hit the “Tab” key on your keyboard. You will be required to verify the TIN by typing it in again. Press the “Enter” key after you have retyped the TIN.
If the applicant has an SSN, first click the “SSN” checkbox before entering the SSN.
If the applicant has an EIN, do not click the checkbox.
If
Then
- SSN Provided
Check the SSN block and enter the applicant’s SSN.
- EIN provided
Enter the applicant's EIN. See Exceptions above and the instruction in bullet below table.
- A TIN is not provided
Research attachments and Integrated Data Retrieval System (IDRS) (if not a third-party applicant).
- TIN located on attached documentation
Enter the applicant's TIN.
- This is a third-party application, and the applicant's TIN can be secured from the attached authorization.
Enter the applicant's TIN in the Primary TIN field.
- This is a third-party application, and the applicant's TIN cannot be secured from the Form 8821 or Form 2848.
Correspond using Form 8821 procedures.
- Applicant's TIN located
Enter found TIN in the Primary TIN field.
- Applicant's TIN not located
The primary TIN field remains blank.
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