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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

If there are multiple years listed, a new record must be created in the Database for each year.

Applicant Case Information – IRS Rec’d Date: Enter the earliest IRS Received Date stamped on the Form 8802(that is not crossed out). This field only accepts numbers, and the date must be entered in 10-01-2025 format. If the 8802 has a fax date, use that date as the IRS received date if it is earlier than the stamped date.

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

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