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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

This field is not required for VAT certifications.

Authorization from a corporate officer or the corporation's POA to release the corporate tax information, when the certification is being released to someone other than a corporate officer, POA or shareholder in the S corporation.

S corporations that need current year certification must include:

Application Information (Name of S corporation)

Applicant's TIN

Mailing Address (if other than applicant's address)

TIA (when applicable)

Permanent Residence Address (when applicable)

Entity Type

Tax Form Filed

Requested certification year (the year the applicant wants printed on the Form 6166)

Tax period

Certification Type

Country and number of certifications requested

Penalties of perjury statement or a declaration statement (when applicable)

A signature on Form 8802 of a corporate officer with legal authority to bind the corporation or the corporation's POA and a date

Written authorization from each shareholder to release the certification information to the requestor Form 2848 or Form 8821)

A penalties of perjury statement from each individual shareholder or the shareholder's authorized representative (POA) stating that the shareholder is a U.S. Resident and will remain so throughout the current tax year, and

A statement under penalties of perjury from the corporate officer

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

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