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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

Government Entities, Master Trust and Form 990-T-2 applicants, enter Plan Number 001.

Check the Dual Status box if the application is for a dual status resident.

This is indicated on Line 4a of Form 8802.

Enter the date on which U.S. Residency began and the date it ended (this date cannot be later than the current date) in the certification year.

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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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