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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

Individual Applicants, IRM 21.8.4.5.7.

When the required information requested in IRM 21.8.4.3.10, Filing and Retrieving Documents above is received and validated, and the tax module indicates that a return was filed, a certification can be issued.

Send completed VAT certification to the applicant or the authorized representative requesting the certification.

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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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