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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

Employment Codes G, T, F and Form 990T-2 from INOLES, and Filing requirement of T on EMFOLL filers are exempt from filing Form 5500.

Refer the applicant to Customer Service Account Inquiry at 800-829-4933 or the TE/GE product line at 877-829-5500.

In certifying Common/Collective Trust (CCT) and Pooled Separate Accounts (PSA) not required to file a Form 5500, verify that:

The trust or account listed on the certification application has a valid IRS Determination Letter, such as the 1520 (81-100)

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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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