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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

You may need to use the initials of any middle names listed on the application if the full names will not fit (for example, “John A Smith & Jane B Smith-Doe”).

Applicant and Spouse listed, “separate certification” checkbox is checked, both signatures on Page 2: One record for each person, enter only one person on Name Line 1 for each record.

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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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