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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

Any applicant requesting a VAT certification, but not having a business activity, may request and receive a residency certification when all requirements have been met.

In addition to the procedures discussed above, VAT certifications also require validation of the applicant's NAICS code. See United States Residency Certification (USRC) Database help screen. See IRM 21.8.4.5.3, VAT Certification Applications, for more information.

For individuals, this is verified by the Schedule C or F indicator and the NAICS Code.

The Schedule C or F indicator establishes that the applicant has a business activity, and

The NAICS code describes the activity.

Certify all applicants by using the U.S. Residency certification procedures and requirements found in IRM 21.8.4.4.12, Applicant Requirements, Return and U.S. Residency Certification Information.

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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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