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of 8821/2848’s›Caution:

Printing Form 6166 Certifications, Cover Letters, and Rejection Letters

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

Once an application has been successfully processed and the TEs have authorized certification, it is time to print and mail the actual Form 6166 certifications. Most certifications are printed and mailed at the Ogden Service Center, but some are printed and mailed by clerical in Philadelphia:

all Flow-through entities

all applications with attached Foreign Forms

all applications with special mailing requirements (such as FedEx, DHL, etc.)

We call the mailing and printing of these certifications “Local Printing”. While this section deals only with Printing, please note that Printing and Mailing are done together: the person responsible for printing certifications is also responsible for mailing those certifications and Foreign Forms.

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

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