Exception:

Third-party applications require a new authorization identifying the new account as an account from which the third-party can receive information.

If the tax module indicates that a return was filed, but it does not show a Schedule C or F indicator, a certification as to the business activity cannot be issued.

If the applicant's copy has a Schedule C or F, notify the applicant to amend their filing. The business activity cannot be certified until the filing is amended but a U.S. Residency certification can be issued if requested by the applicant.

Once all the required information has been gathered, process VAT application.