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of 8821/2848’s

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Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

This information must be verified using the following: Form instructions, Internal Revenue Code or Regulations, an Examination Classifier, Program and Analysis Analyst, etc.

Line 4, Entity type is individual

Line 5, NO box must be checked

Line 10, Penalties of Perjury statement, indicating why applicant is not required to file and proof of income

Certification applications for deceased U.S. citizens must include:

Proof that requestor is executor or administrator of the decedent's estate.

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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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