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of 8821/2848’s

Exception:

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

Do not abbreviate any part of an International address.

Obvious misspellings on common or well-known city names (for example, if the Taxpayer wrote “Pihladephia” instead of “Philadelphia”.)

Zip codes that are missing digits. It is your responsibility to research the proper zip code for the city and state provided by the taxpayer.

Do not enter any address for "HM Revenue" . Enter the address on Line 2 if this address is provided on line 3a. If nothing is written on Line 2, leave the address blank and make a note in the "Remarks" section.

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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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