Note:
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
Before corresponding, ensure that no other information is needed.
645
Country Code not Valid
Verify the country using Form 8802; verify the code. If not listed, notify the manager.
650
No list entered and applicant is a Partnership/S Corp./Grantor/Simple or 584 Trust
Verify, using Form 8802, that the correct entity type has been entered. If so, check for attached list and enter. If list is not attached, you must correspond.
660
The supplied NAICS code is invalid
Verify entry and correct NAICS code when an error occurred or correspond for a valid code.
699
Other U.S. resident alien
Verify manually if the taxpayer qualifies and that a certification can be issued.
See the Status Code Charts below for a list of the Post-IDRS Status codes, an explanation, and abbreviated correction guidelines. Prior to working Post-IDRS status codes, using all documentation available, verify that there are no input errors, e.g., misspelling, typing errors, wrong TIN, etc. When input errors are found, correct the record. You can override codes beginning with 5,1, E and 0.
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