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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

This process must continue until all partners requesting certification are identified, all partners have given authorization, and all have been added to the Partnership/associates page/listing.

If

Then

  1. Application is for a current year certification

Verify that current year penalties of perjury statements are attached.

  1. Current year penalties of perjury statements attached

Check the POP box for each partner, shareholder, participant, owner, and beneficiary statement attached to the application.

  1. Current year penalties of perjury statement is not attached

Leave the POP box blank for each partner, shareholder, participant, owner, or beneficiary whose statement is missing.

Enter the information on suspense cases and any other pertinent information received with the certification application in the Remarks Section.

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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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