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of 8821/2848’s

Reminder:

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

Do not issue joint certification if only one of the applicants is mentioned in the penalties of perjury statement, or only one of the applicants signs the application. For example, a married filing joint couple applies using both names, but only one spouse is mentioned in the perjury statement, issue the certification in the name of the spouse mentioned in the perjury statement.

Street Address Fields• Address Line 1 – What you enter in this field depends upon what is written on Line 3a of the application. If there is a name (individual or non-individual) listed on Line 3a and it is different than the Applicant name or the appointee’s name on Line 3b, enter the name here with “ATTN” in front of it. (This means that the certifications will be mailed to the attention of the person listed, who might not be the appointee.) If there is no name listed on Line 3a, enter the street address. If there is nothing listed on Line 3a, enter the street address from Line 2.• Address Line 2 – What you enter in this field depends upon what you have entered in Address Line 1. If you entered an "ATTN" name in Address Line 1, enter the Street Address here. If the Street address is too long to fit entirely on Address Line 1, continue it on this line.

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

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