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of 8821/2848’s

Note:

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

Status Codes 415, 420, or 425 are City/State/ZIP errors. Double check the address and make sure you have entered them correctly. You may need to look up the proper ZIP code for the city and state.

Once a record has been saved, it is given a record number. This number is the last 4 digits on the end of the original batch number, usually 1-25. Write this number at the top of the 8802 application and circle it. In the case of multiple records from one 8802 application, write the record numbers as a range if they are sequential, or separated with commas if they are not sequential.

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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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