IRS Initiated Correspondence - Guidelines
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
When the certification requestor fails to provide the required information for the type of entity needing certification, the requestor must be notified. If the issue cannot be resolved by telephone contact, the requestor must be notified in writing.
The following chart has some of the letters established for requesting more information for the U.S. Residency Certification applications:
Letter No.
Title/Description
3426
No U.S. tax return on file for requested year - Individual/Possible Minor Child
3429
Partnership - Required certification application information needed
3430
Exempt Organization - Required certification application information missing
3431
Employee Plans (EPMF) - request for required certification application information
3437
Request valid NAICS code
3441
"S" Corp. — Request for required certification application information
3443
Partnership - None of the Partners filed
3444
No Return Filed - Possibly newly formed business - Additional information required
3446
Resident Alien VISA holders - Request for 1040 filing explanation
3536
Request for Current Year required information for pass-through entities.
3633
Request for Current Year required information for Single member LLC
3634
Request for Current Year required information for all entity types except pass through entities.
3635
Request for POP for newly formed Single Member LLC
3636
Request for Certification Country
3637
Request for Second Tier Partnership information
3644
Request for Corporation's Country of Incorporation
4056
Required certification application information for a Form 1116 Filer
4058
Required certification application information for Additional Request
4059
Required certification application information for First Year Resident
4060
No S Corporation Shareholders Filed
4061
Sole Proprietor - No Schedule C Filed
4062
Required certification application information for a Nominee
4064
Incomplete Form 8802 information
If more information is needed and there is not a letter in the chart above to request the information, submit a request to have one established via your Planning and Analysis Analyst.
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