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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

Part IV of Form 5000–EN indicates the beneficiary of the income is subject to taxation. The Service has a separate agreement with France that clarifies this language. The Service is only certifying the applicant is a resident of the U.S. for tax purposes. The Service not deciding that the applicant is the beneficial owner of the income.

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

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