Note:

When the Form 8802 is an early submission for a current year certification, the received date must not be prior to December 1. If so, return the application to the sender. 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.

This is a required field.

When there is no date stamped, enter the postmarked date from the envelope.

When there is no envelope, enter the date on the folder.

When the Form 8802 is faxed, enter the fax receipt date.

Enter the Inquiry Date.

This must be the date the requestor made the application for certification; it must be taken from the signature line. If the date on the signature line is after the received date, input the earliest IRS stamped received date as the inquiry date.

This is a required field.

Enter the Correspondence Received Date.

This must be the date that a correspondence or response was received.

Correspondence/responses can be paper, telephonic, or electronic form.

Check the reserve for paragraph override box when it is necessary to override the language in the systemically generated certifications.

Enter the Employee Plan Number, line 4g of Form 8802, when applicable.

This field is only used when the certification application is for Form 5500 series.

This field is a three-character field.

If a plan number is not provided, use IDRS to research for the number or correspond for the number.