Note:

Once the process to clone data from the Form 8821 Database has begun, a red bar appears on the fields to be cloned.

To enter the Applicant's Taxpayer Identification Number (TIN) on the Form 8821 Database:

Check the Social Security Number (SSN) box if the applicant's TIN is a SSN.

Enter either the applicant's SSN or Employer Identification Number (EIN) when given and press TAB.

Once the TIN has been entered, the program will require it be entered again. Enter the TIN in the small pop-up box within the form. It must be placed exactly on top of the original TIN, then press ENTER. This is for verification purposes.

If

Then

1. The system verifies that the TIN(s) match and the TIN is currently a part of the authorization information, a Form 8802, a Form 2848 or the United States Residency Certification (USRC) Database

The program begins to populate the Form 8821 entity fields with information from the first available record found for this TIN. THIS INFORMATION MUST BE VERIFIED.

2. The generated entries on the Form 8821 Database screen match the Form 8802, line 3b, Form 8821, or Form 2848

Do Not enter the information again. Continue inputting the Form 8802 application onto the USRC Database.

3. The generated entries fail to match the application

Override the generated fields by entering the information from the Form 8802, Form 2848, or Form 8821, in the required fields.

4. The TIN(s) entered do not match

This field turns blue, and the TIN(s) will either need to be corrected to match or the process is cancelled before the system will continue.

5. The TIN is not provided

Contact the requestor.

6. Unable to secure the TIN information from the appointee/requestor

The appointee (requestor) is not authorized to receive the applicant's certification. Issue letter 4064 or another applicable letter.

Enter the applicant's Name Control.

This is a four-character field.

See IRM 3.8.44, Campus Deposit Activity, for Name Control rules.

Entering the Plan Number for all authorizations for any of the Form 5500, Annual Return/Report of Employee Benefit Plan series of returns:

This is a three-character field.

If a plan number is not provided on Form 8821, Form 2848, similar form or Form 8802, line 4g and the authorization is for the Form 5500 series of returns, research IDRS. If the plan number cannot be determined, correspond using letter 3427 or letter 3431.