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of 8821/2848’s›Note:

Joint Filings

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

Applications listing an Applicant, and a Spouse need special consideration when entering them into the USRC 6166 Database. Use the following guidelines:

Applicant and Spouse listed, “separate certification” checkbox not checked, and only applicant signature on page 2: One record, do not enter spouse information.

Applicant and Spouse listed, “separate certification” checkbox is checked, and only applicant signature on page 2: One record, do not enter spouse information.

Applicant and Spouse listed, “separate certification” checkbox not checked, both signatures on Page 2: One record, enter both applicants in Name Line 1 as follows:• Applicant: John Doe, Spouse: Jane Doe – Enter: “John & Jane Doe”• Applicant: John Smith, Spouse: Jane Doe – Enter: “John Smith & Jane Doe”• Applicant: John Smith, Spouse Jane Smith-Doe – Enter: “John Smith & Jane Smith-Doe”

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services

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