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of 8821/2848’s

Caution:

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

The fields in this area may fill in automatically (auto-populate) after the Primary TIN has been entered. Always verify what has auto populated against the application. What is written on the application takes priority – if it is different than what auto-populates, it is your responsibility to change it to match the application.

Name and TIN to Appear on Certification – Clear this field. This line auto-populates but is not input during the ICP process. Highlight the field and delete everything in it.

Applicant Certification Year – Enter the year. Enter the year listed on Line 7 on Page 2 of the application. If no year is listed on Line 7, leave this portion blank.

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

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