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Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
Check IMFOLT for the most recent year when processing current year certification.
Once the application has been verified utilizing the command codes listed above, the certification application can be processed.
U.S. citizens not required to file a tax return must provide a written statement under penalties of perjury explaining why the law does not require the filing of a tax return for the tax period the treaty benefit is claimed. Check Form 8802 for the statement. The applicant must also supply proof of income such as Form W-2, Form 1099, etc. when applicable. The Form 8802 must also include entries for all lines as outlined in IRM 21.8.4.2.1, Form 8802, Application for United States Residency Certification, with the following items specific to U.S. citizens not required to file:
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