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of 8821/2848’s›Who is Eligible for U.S. Residency Certification

Who is Not Eligible for U.S. Residency Certification

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

Generally, persons/entities that are statutorily required to file a return for a specific period but have not done so, are not eligible for U.S. Residency Certification.

Any person/entity that filed a return as a nonresident, is not eligible for U.S. Residency Certification. These include:

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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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