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of 8821/2848’s

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Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

There is no limit on reprints for IRS errors.

When research shows there is no discrepancy between what is included on the United States Residency Certification (USRC) Database and the Form 8802 submitted, then let the caller know that a new application is required.

If unable to determine where the error originated, such as unable to locate the Form 8802, request substantiation for proof of the error.

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services
Internal Revenue Manual Part 21. Customer Account Services

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