Note:

When authorization information is entered from a form or document other than Form 8821, notate the form or document in the remarks section of the Form 8821 Database.

A Form 8821 giving authorization for a married couple must be entered into the Form 8821 Database as two separate documents.

Prior to entering Form 8821 information, verify that the information is not already in the Form 8821 Database for the certification application.