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of 8821/2848’s

Note:

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

A Form 5000–EN can be certified without other forms.

Return the signed and sealed copy of the Form 5000–EN with the Form 6166 to the applicant. Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to whom the correspondence is addressed is enclosed in the envelope. See IRM 21.3.3.4.24, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors. Attach the Form 6166 to the Form 5000–EN. The Form 6166 provides the applicant's name and tax identification number requested in part IV of the Form 5000–EN. The signature stamp and seal are the only entries necessary in part IV of Form 5000–EN.

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services

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