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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

Applicants from a U.S. possession that did not claim a possession exclusion, or that are requesting certification for other than the U.S. possession for which the exclusion was taken, can be certified as a resident of the U.S.

Close the case and indicate in the remarks field "International Return" .

U.S. Citizens living in a Foreign Country or U.S. Territory are treated as if living in the United States:

In the U.S. Armed Forces

In the Peace Corps

Diplomatic Personnel

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

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