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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

A1, F1, M1, J1 and Q1 visa holders and their families are subject to special rules. See IRM 21.8.4.4.12.5, Individual Applicants, for more information.

Resident aliens recently arriving in the United States and have not yet filed a U.S. income tax return, in addition to the requirements listed in IRM 21.8.4.4.12.5, Individual Applicants, must submit:

A copy of the current Alien Registration Receipt Card (green card)

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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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