Skip to content
ChatProjectCodes

of 8821/2848’s›Exception:

Individual Retirement Account (IRA)

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

An Individual Retirement Arrangement within the meaning of IRC 408(a) and Roth IRAs within the meaning of IRC 408A (collectively referred to as IRAs), including modifications from Rev. Rul. 2011-1, Rev. Rul. 2004-67, Rev. Rul. 2014-24, and Announcement 2021-11, may be certified as residents (without regard to the residence of the IRA holder).

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

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