Note:
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
Either applications or additional requests submitted by a third-party must indicate that the third-party has a POA or the original Form 8802 must have authorized the third-party to receive certification for countries not listed.
Enter the specific Number of Certifications requested for each country, see Form 8802.
This is a required field. If this information is not provided, correspond using letter 3636.
When it appears that these numbers have been altered, verify that the additional request box is checked. When the alterations involve other countries, verify that the requestor was authorized in box 10 of Form 8802 or by an attached statement to make the changes. Continue to process. See IRM 21.8.4.3.5, Entering Tax Information Authorization (TIA) on Form 8821 Database.
When a third-party is not authorized to request additional certifications (no POA, no statement in box 10 or attached, or the applicant did not initial changes to alter the form), reject the application.
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