Incomplete Trust Applications

When the Form 8802, line 4c, isn’t checked on the application, process as a complex trust without contacting the applicant.

When all required information has been verified, the Form 6166 can be issued using one of the TRU.81-100 paragraphs.

When the applicant doesn't provide the required information, request the information using the proper letter.

If applicant responds with the required information, and all requirements have been met, 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.

A Form 1041 must be filed by the fiduciary, trustee of the trust, or one of the joint fiduciaries for a domestic trust that is taxable under IRC 641.