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of 8821/2848’s›Note:

Applicant Requirements, Return and U.S. Residency Certification Information

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

The following section has the information and guidance necessary for certifying an applicant as a U.S. resident for tax purposes.

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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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