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of 8821/2848’s

Note:

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

Enter an extended ZIP Code without dashes.

Telephone Number Field – What you enter here depends upon what is provided on the application:• Enter the telephone number on Line 3b, if provided.• If there is nothing on Line 3b, enter the telephone number provided in the "Sign here" area on Page 2. Please note that a phone number listed in Line 3b takes priority over a phone number listed on Page 2.• If there is nothing on Line 3b or Page 2, leave this field blank and put a note in the Remarks that no telephone number was provided.

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

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