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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

The purpose of this request is to secure the TIN and Plan number.

  1. A copy of the original Form 5500 is received identifying the plan

Verify that the plan listed matches the plan requesting certification.

  1. The plan listed on the Form 5500 matches the plan listed on the application

Verify that the plan has filed or is not required to file using EMFOL(L).

  1. The plan filed the required Form 5500

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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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