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of 8821/2848’s

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

A taxpayer requests U.S. Residency Certification for a country other than one in IRM 21.8.4.4.13, Specific U.S. Residency Certification Language for Specific Treaty Countries and indicates that additional specified language is required for the certification to be accepted by the tax authority in that country.

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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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