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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

A U.S. resident for part of the tax year and a resident of another country for the remainder of the year. See IRM 21.8.4.4.12.5.3, Dual Status Applicants.

Individual certification applicants that need certification for the Current year must include a penalties of perjury statement.

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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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