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of 8821/2848’s›Certification Applications for Refund or Exemption from Value Added Tax (VAT)

Researching for Tax Authorization

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

Follow the Tax Information Authorization procedures for U.S. Residence Certification. See IRM 21.8.4.2.1.4, Tax Information Authorizations (TIAs), for more information.

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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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