Skip to content

of 8821/2848’s

Exception:

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

Partnerships that are not required to file Form 1065 under IRC 761 or Treasury Regulation 1.6031(a)-1(b) will not enter a Form 1065 but should indicate not required under IRC 761 or Treasury Regulation 1.6031(a)-1(b).

Requested certification year (the year the applicant wants printed on the Form 6166)

Tax period

Certification Type

Country and number of certifications requested

A declaration statement or penalties of perjury statements (when applicable)

Form 8802 must have a signature of tax matters partner or the Partnership's POA and a date, when it is a third-party application

A Partners list identifying the name, TIN, and form filed

Written authorization from each partner to release the certification information to the requestor (Form 2848 or Form 8821)

A penalties of perjury statement from the partnership and each individual partner listed on the partnership certification application for current year certifications

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Manual Part 21. Customer Account Services

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.