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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

Third-Party applications require correspondence.

When certification is for a Q-Sub and the Q-Sub election has been verified, check the QSSS verified box.

Check the Newly Formed Box when the applicant is a newly established partnership, Employee Plan, Common Trust, Grantor Trust, Simple Trust or S Corporation that has not been required to file a return.

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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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