Note:

When processing Employee plans in their first year, check the newly formed box and input remark “Employee Plan First Year.” See IRM 21.8.4.4.12.2, Employee Plans Applicants.

Check the VAT Certification box when the Form 8802, certification application, indicates that the application is for Value Added Tax. The North American Industry Classification System (NAICS) Code must be entered when provided.

Check the Current Year box when the applicant is requesting a current year certification.

Check the Perjury Statement box when the applicant must provide, and has included, a declaration statement in box 10 of Form 8802 or a separate statement.