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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

For Minor child, enter the name of the person who claimed the minor child on the tax return from Form 8802.

• Name Line 2 – This line is used for the name of any appointee (individual or non-individual) listed on Line 3b of the Form 8802. Use a “%” symbol in front of the name to indicate “In Care Of”. Make sure to space after the % symbol.

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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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