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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 the due date falls on a Saturday, Sunday, or legal holiday, the due dates will fall on the next day that is not a Saturday, Sunday, or holiday. Refer to IRS Processing Codes and Information Document 6209 for Forms not listed.

Enter the Form Number from line 5 or line 6 of Form 8802.

This is the type of Form that the applicant or its parent files annually.

Enter the form number as it is submitted on application.

If

Then

  1. A form number has not been given

Check the type of entity checked on Form 8802.

  1. There is no entity checked in the Entity Type section of the Form 8802

Research for the Form type.

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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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