Note:
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
If the taxpayer is an individual and an SSN is being entered, the SSN box must be checked.
Enter the Nominee's TIN in the Secondary TIN field.
Enter the Nominee information in the Applicant field.
Enter the Name Control of the taxpayer the Nominee represents. See IRM 3.8.44, Campus Deposit Activity, for more information on name controls.
Select the type of taxpayer the Nominee represents in the Applicant Type field. Verify that the Nominee has met all the form requirements, as well as the certification requirements, for the taxpayer the nominee represents.
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