Reminder:

If this box is checked the Certification(s) will be mailed to the Third-Party address automatically.

If the TIA information is not on the Form 8802, check to see if Form 8821 or Form 2848 is attached.

Use this box only if the application is to be sent to the third-party.

Click, "Press here to select TIA from the list of validated TIA's" .

Select the TIA that matches the requestor for this certification.

When the TIA (requestor) is not listed, click Trustee. This generates status code 609 indicating that the requestor may not have authorization to receive the applicant's tax information, ensure TIA information is present in the entity section of the USRC 6166 Database. See IRM 21.8.4.3.6, Working Status Reports, for working status code 609.

Entering Partnerships, S Corporations, Common Trust Funds, Grantor Trust, Nominee and Simple trust certifications all require verification of the required return for the tax year for which certification is requested for each partner, shareholder, participant, owner, and beneficiary listed on the list provided with the application.

A requestor (this includes partners within the partnership) of a partnership certification must have written authorization from each partner/shareholder/participant/owner/beneficiary for which certification is requested to receive the certification information.

When a partnership or any other type of pass-through entity is listed as a partner within the partnership, verify fact of filing and authorization of all its partners, shareholders, participants, etc. involved in that pass-through entity and that are requesting certification. When a second-tier list is not provided, but the second-tier pass-through entity is listed as a partner on the original list, correspond with the taxpayer to obtain the missing information. Once received, enter the second-tier partnership list in the second-tier partnership list. Do not include the second-tiered partnership when the list is not provided.