Note:

You will also need to include the TIA information on the second name line with Attn. or c/o (in care of). Be sure to enter the TIA address in the applicant's address field.

2. TIA information is not found

Decline the application and return it to the requestor.

See the Status Code Charts below for a list of the Pre-IDRS Status codes, an explanation and abbreviated correction guidelines. See the instructions for your specific applicant for more correction procedures.

Code

Explanation

Corrective Action

600

Ready for IDRS research

None required, override if manual verification performed.

601

Sent for IDRS research

None required, override if manual verification performed.

605

Applicant entity not valid

Verify taxpayer entity, the Name, the TIN and the Form 8802. Correct or correspond using Letter 4064.

608

Possible Foreign Entity

Verify taxpayer residency, using Form 8802 and IDRS. If research indicates U.S. resident for the Certification year, override.

609

Manual verification needed on TIA

Research for TIA on Form 8802, Form 8821, Form 2848, or IDRS. If found, enter TIA information and override. If not located, issue letter 3427.