Note:
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
Research CFINK to verify the signature, and title if applicable when the Form 8802 is signed by the POA rather than the applicant.
- The Form 8821 or Form 8802 appointee information is invalid
The appointee is not authorized to receive the applicant's certification; issue letter 3427 or another applicable letter.
Enter the Received Date. This is the earliest received date.
If
Then
- There's no received date
Enter the postmark date from the envelope.
- There's no envelope
Enter the date on the folder.
- If received by fax
Enter the faxed date.
Enter the CAF number if it is provided on the Form 8802 and the authorization Form 2848 is not attached.
Check the type of Authorized Tax Form. This must be specified, and it must be for the form for which the applicant is requesting certification.
If
Then
- This information is not provided
It must be secured from the applicant, or the application is not valid.
- The authorized tax form information cannot be secured from the applicant or requestor
The appointee is not authorized to receive the applicant's information for that form and the authorization is not valid.
- Form 2848, Form 8821, similar form, or Form 8802 indicates the authorized tax form
Check the appropriate tax form box.
- Form 2848, Form 8821, similar form, or Form 8802 indicates N/A, Not Required, and the application indicates tax exempt entity
Verify via IDRS that the applicant is a tax-exempt entity, not required to file.
- Tax Exempt status is verified
Check the Form 990 box.
- Form 2848, Form 8821, similar form, or Form 8802 indicates N/A, Not Required, and the application indicates an Employee Benefit Plan
Verify via IDRS that the applicant is an Employee Benefit Plan and not required to file.
- Employee Benefit Plan is verified
Check the Form 5500 box.
Enter the Authorized Tax Year or Years.
This is a four-digit field.
The tax authorization year or years must be specified on either the authorization form or lines 7 and 8 of Form 8802 when the Form 8802 has the appointee information.
You may enter as many prior years as provided by the authorization Form 8821.
No more than 3 future years (that is, tax years that end after the date the Form 8821 is signed by the taxpayer) can be entered.
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