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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

Ensure all requirements identified in IRM 21.8.4.4.12.2, Employee Plans Applicants, are met.

When an applicant claims it is not liable to file but requests certification, the applicant must provide:

An IRS determination letter or revenue ruling letter as proof the plan exists and is exempt from taxation and filing and

A penalties of perjury statement, specifically stating that the organization was organized in the United States and carries out its exempt function primarily in the U.S.

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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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