Note:

When a flow-through entity is listed as a partner within a partnership listing, secure written authorization from the individuals/entities listed within the second Tier, third Tier, etc. When second or third tier entities do not provide the required list or authorizations, the entity (second or third tier) must not be listed as a partner on the certification.

The forms used to secure tax disclosure authorization are:

Form 8821, Tax Information Authorization, or

Form 2848, Power of Attorney and Declaration of Representative, from each partner before an application can be certified. (See IRM 21.3.7.7., Processing Third-Party Authorizations onto the Centralized Authorization File (CAF), International Processing, for more instructions.)

Use the chart below to work status codes 091, 520 and 522/322:

If

Then

1. Status Code 091

Check for input errors. Verify the type of certification application using Form 8802.

2. Application is for VAT, not Income Tax, and the partnership filed its required return

Check the VAT indicator and issue certification.

3. No input errors

Follow procedures for securing Partnership list.

4. Status Code 520

Check for input errors. Verify partner's name and TIN using Partnership list, correct, if needed.

5. No input errors or corrections made, but one or more partners failed to file their return, and the partnership filed its required return or was not required to file

Issue certification with list of partners that filed their required returns.

6. No input errors or corrections made, but one or more partners still invalid and the partnership filed its required return or was not required to file

Issue certification with list of partners that filed their required returns.

7. Status Code 522/322

Check for input errors. Verify partner's name and TIN, using the partners list, correct, if needed.

8. The partnership filed its required return or was not required to file, there are no input errors, but one or more partners filed a Form 1040-NR

Issue certification with list of partners that filed as U.S. residents.

When the Partnership applicant has met all requirements, issue Form 6166.

When the applicant doesn't provide the required information, request the information using letter 3429 or letter 3536.

If applicant responds with the required information, and all requirements have been met, see paragraphs 1–3; issue certification Form 6166.

If applicant fails to provide the required information within 30 days (60 days overseas), close the application as a No Reply.

Advise any Partnership Applicant that has had its application declined, but believes it is entitled to treaty benefits under a specific treaty article, to follow Rev. Proc. 2015-40 PDF to request Competent Authority help.