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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

A valid extension, for purposes of receiving certification, is one that has not expired.

When verifying residency, use any command code available. See IRM 2.3, IDRS Terminal Responses, or Document 6209 (IRS Processing Codes and information) for input instruction.

Using one of the command codes available and the TIN provided, verify that the applicant has filed the type of form and tax period specified on the application for certification.

If

Then

  1. The applicant has met all requirements

Certify using the instructions specified for that form.

  1. The applicant has not met all requirements

Issue the proper letter for the type of form specified on the application. See IRM 21.8.4.4.9, IRS Initiated Correspondence - Guidelines and IRM 21.8.4.4.10, Notification of Rejection.

  1. The application is from the applicant, and the form filed is other than the form specified on the application

Certify the application using the instructions for the type of form posted to the applicant's account.

  1. The requestor is someone other than the applicant, and the form filed is other than the form specified on the application

Reject with the proper letter.

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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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