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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