Caution:
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
When a flow-through entity is listed as a partner within the partnership listing, secure a list of the individuals/entities within that flow-through entity and secure penalties of perjury statements from them.
Partnership Certification Application requires completion of:
Application Information (Name of partnership for which application is being requested)
Applicant's TIN
Mailing Address (if other than applicant's address)
Permanent Residence Address (when applicable)
TIA (when applicable)
Entity Type and of partners in the partnership, and
Tax form filed
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