U.S. Certification Letter Types and Suspense Codes
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
Use the following chart to determine the letter type and status codes to use when corresponding with taxpayers. The letters listed in the below table are issued utilizing the IAT Tool.
Letter Number
Title / Description
Type Of Letter
IMF
BMF
Both
Status Code
Letter 3425c
Taxpayer is a Bona Fide Resident of a Foreign Country or Possession
Reject
X
000
Letter 3426c
No U.S. Tax Return On File For The Requested Year (Individual/ Possible Minor Child)
Suspense
X
702
Letter 3427c
Third-Party Request/Requestor Not Authorized
Reject
X
000
Letter 3429c
Partnership - Required F8802 Application Information Needed For Partnership
Suspense
X
702
Letter 3430c
Exempt Organization - Required F8802 Applicant Information Needed For An Exempt Organization
Suspense
X
702
Letter 3431c
Employee Plans (EPMF) - Required F8802 Application Information Needed For An Employee Benefit Plan
Suspense
X
702
Letter 3432c
Abandonment Letter
Closed
X
199 / 000
Letter 3436c
Requested not Eligible for U.S. Residency Certification
Reject
X
000
Letter 3437c
Principal Business Activity Discrepancy - Value Added Tax (VAT)
Suspense
X
702
Letter 3340c
U.S. Residency Interim Letter- System generated
Interim
X
Letter 3441c
S Corp – Required F8802 Application Information Needed for an S Corporation
Suspense
X
702
Letter 3442c
S Corp – None of the Shareholders Filed, or One Filed F1040NR
Reject
X
000
Letter 3443c
Partnership Filing Discrepancy
Suspense
X
702
Letter 3444c
No U.S. Tax Return On file For The Certification Year Requested - BMF
Suspense
X
702
Letter 3445c
No Return Filed – T/P Deceased
Reject
X
000
Letter 3446c
Resident Alien VISA Holders - Request for 1040 Filing Explanation
Suspense
X
702
Letter 3536c
Required F8802 Current Year Application Information Needed For A Pass-through Entity
Suspense
X
702
Letter 3633c
Required F8802 Current Year Application Information Needed For A Single Member LLC
Suspense
X
702
Letter 3634c
Required F8802 Current Year Application Information Needed
Suspense
X
702
Letter 3635c
Required F8802 Application Statement Needed For A Newly Formed Single Member LLC
Suspense
X
702
Letter 3636c
Certification Country Required F8802 Application
Suspense
X
702
Letter 3637c
Required F8802 Application Information Needed For A Second Tier Pass-through Entity
Suspense
X
702
Letter 3644c - Obsolete
F8802 Application Requires Country of Incorporation For A Dual Residence/Dual Incorporated Corporation
Suspense
X
702
Letter 4056c - Obsolete
Required F8802 Application Information Needed For Form 1116 Filer
Suspense
X
702
Letter 4057c
U.S. Residency Certification Declined – Possible Foreign Corporation
Reject
X
000
Letter 4058c - Obsolete
Required F8802 Application Information Needed For Additional Request
Suspense
X
702
Letter 4059c - Obsolete
Required F8802 Application Information Needed For First Year Resident
Suspense
X
702
Letter 4060c
U.S. Residency Certification – No S Corporation Shareholders Filed
Suspense
X
702
Letter 4061c
U.S. Residency Certification - Sole Proprietor No Schedule C Filed
Suspense
X
702
Letter 4062c - Obsolete
Required F8802 Application Information Needed For A Nominee
Suspense
X
702
Letter 4063c
U.S. Certification Declined - Possible Foreign Residence
Reject
X
000
Letter 4064c
Incomplete F8802 Application
Suspense
X
702
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