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of 8821/2848’s›Exception:

Value Added Tax Certification

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

The campus is only certifying that the person in question has filed the U.S. return that is statutorily required from a U.S. citizen or resident alien and/or that the return listed, or the applicant represents a business activity, product or service.

Upon receipt of an acceptable certification application, the Campus Director certifies that:

The applicant has produced a copy of the most recent income tax return, or

Other acceptable information in those cases in which research does not indicate a record of filing; and to

The presence or absence of a business activity, product or service on the applicant's return.

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services

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