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of 8821/2848’s

Example:

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

"This certifies that (i) (partnership), TIN XX-XXXXXXX, is a state law (general partnership / limited partnership / limited liability partnership / limited liability limited partnership) that is treated as a disregarded entity for United States federal tax purposes, (ii) that (owner) is treated as the single owner of the (general partnership / limited partnership / limited liability partnership / limited liability limited partnership) for United States tax purposes and, (iii) as such, (owner) is required to take into account all of the income, gain, loss, deductions, and credits against tax of the (general partnership / limited partnership / limited liability partnership / limited liability limited partnership) on its federal income tax return. This certification is given under penalties of perjury and to the best of my knowledge and belief, the statements are true correct and complete."

When documentary evidence proves that the entity has met all its application requirements, complete the following:

Enter the TIN of the LLP's owner in the primary TIN field.

Enter the TIN of the LLP in the secondary TIN field.

Enter Form 1120 in the Form field.

Enter the LLP owner's name in the applicant Entity field.

Enter the LLP owner's Name Control in the Name Control field.

Enter the LLP's name in the Certified Name Line field.

Check off the penalties of perjury box when you have verified receipt of the LLP Penalties of Perjury Statement.

When the owner has filed its required return as a U.S. resident, issue certification.

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

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