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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 must also check Non-Spouse indicator when using the child's TIN on the certification.

  1. Sole Proprietor

Enter the TIN of the business.

  1. Any other Disregarded Entity

Enter the TIN of the disregarded entity.

Applicant Information:

Name Fields• Name Line 1 – Enter the applicant’s name on Line 1 as provided on Page 1 of the Form 8802. Keep typing until you run out of room. Do not continue the name on line 2.

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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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