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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

If the current Form 8802 does not indicate authorization for third-party changes, check to see if an original form is attached authorizing the changes prior to rejecting the form due to lack of authorization.

Enter the IRS Received Date.

This must be the earliest IRS received date stamped on the Form 8802.

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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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