Caution:
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
Use this field if the requested name on the certification has more than 35 characters or the application is for a FASIT, Nominee, LLC, LLLP, LLP, LP, minor child, Q-Sub, sole proprietor, and the entity requesting the certification (the parent entity, the single member owner, etc.) is other than the entity being certified.
This line must be the name just as it appears on Line 1 of Form 8802, or applicant name if line 1 is blank.
Enter the Year/Period of Certification, Line 7, Form 8802.
This is the year that will be printed on the certification. When this year is the current year, then the applicant must provide a statement attesting to their current residency status.
Get a plain-English answer with a citation back to this text.
Ask AI about this code