Exception:

When the applicant is a Government Entity, Master Trust or has a 990-T-2 filing requirement, do not correspond; enter Plan number 001.

Enter the Applicant's Entity information.

Enter the applicant's entity information when necessary (not previously generated);

If

Then

1. Generated correctly (compare generated information with Form 8802 / Form 8821 / Form 2848) during the input of the TIN

Continue processing; otherwise, correct, if needed.

2. The entity information is not provided

Leave this section blank and contact the requestor (contact via telephone when the requestor's telephone number is provided) for a valid Form 8821.

3. Unable to secure a valid Form 8821 from the requestor, no telephone number available

The requestor (appointee) is not authorized to receive the applicant's information. Issue letter 3427 or another applicable letter.

Enter the Tax Information Authorization Information. This information is taken from line 2 of Form 8821 or Form 2848, or Line 3b of Form 8802.