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of 8821/2848’s›Note:

Child Applicant

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

For an applicant under the age of 19, a full-time student under the age of 24, or a dependent who is permanently and totally disabled, regardless of age, Form 8802 must include entries for the following items:

Applicant Information (Child's Name and TIN)

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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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