Individual Applicants

The Service researches its records for evidence of the applicant filing Form 1040 for the year certification is based. The tax module must indicate the presence of Schedule C and/or F indicator.

If

Then

1. No record of a filing, the tax module does not indicate the presence of Schedule C and/or F indicator

There is no record of a business activity code. Issue letter 3437 or letter 3426, whichever is applicable.

2. The applicant indicates that a return was filed

The applicant must provide a copy of the latest return with a written statement made under penalties of perjury stating the applicant’s business activity.

When the copy of the applicant's return is received, check the return to see if it was filed under a different TIN. If a different TIN is found, then enter the application using the account information on the copy of the return.