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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

States and their political subdivisions, integral parts thereof, and instrumentalities that do not have determination letters recognizing them as described in IRC 501(c), are not required to file annual information returns. Such organizations that do have IRC 501(c) determination letters are often exempted from having to file annual information returns (e.g., filing requirement code 990-14).

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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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