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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

When the certification application is for a common trust fund or pooled account, verify that each participant is a resident of the United States. Refer to trust procedures. See IRM 21.8.4.4.12.9.5, Common Trust Funds, for more information

When researching a fact of filing for certification of an employee plan, please note:

All plans and Group Insurance Arrangements forms must be filed by the last day of the month 7 months after the end of the tax year.

Direct Filing Entities (DFEs) forms must be filed no later than 91/2 months after the end of the tax year.

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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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