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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

When this statement is submitted separately from the Form 8802, it must be made under penalties of perjury.

This is a four-character field.

This is a required field.

Enter the year specified on the certification application, Form 8802, line 7.

You must enter a separate record for each year identified on Line 7.

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services

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