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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

This statement must be submitted under penalties of perjury, if not submitted with the application.

When the FASIT application is complete and includes the required Corporate owner statement:

Enter the Parent Corporation's TIN in the primary TIN field.

Enter the FASIT's TIN in the Secondary TIN field.

Enter the FASIT's entity information in the Applicant Information field.

Enter the FASIT's parent's name control in the Name Control field.

Enter all other required information.

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

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