Note:
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
When entering the partnership list, DO NOT check the POP indicator box UNTIL you have verified receipt of a POP statement.
A penalties of perjury statement from each partner or partner's authorized representative (POA) requesting certification indicating that the partner is a resident of the United States of America for purposes of U.S. taxation and will remain so throughout the current calendar year
A requestor (this includes partners within the partnership) of a partnership certification must have written authorization from each partner to receive the partner's tax information for certification. Requestors that are not a partner in the partnership must also secure authorization from the tax matters partner to receive the Partnership's certification information.
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