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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

If unable to verify that the individual filed a Schedule C, correspond using letter 4061.

Once it is verified that the sole proprietor has met the filing requirement, issue certification using the proper IND.1040.SPRO paragraph for all certification applications, except those for Greece, Spain, Russia or the nine commonwealths. Use:

IND.1040.SPRO.GR for all certification applications for Greece

IND.1040.SPRO.SP for all certification applications for Spain

IND.1040.SPRO.RS for all certification applications for Russia

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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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