Section 4. United States Certification for Reduced Tax Rates in Tax Treaty Countries

(1) This transmits revised IRM 21.8.4, International, United States Certification for Reduced Tax Rates in Tax Treaty Countries.

(1) IRM 21.8.4.1(4) - Updated Program Owner to Taxpayer Services, Accounts Management Policy and Procedures BMF (PPB).

(2) IRM 21.8.4.1(5) - Removed competent authority from primary stakeholders.

(3) IRM 21.8.4.2(2) - Clarified that requests on Form 8802 postmarked on or after October 1, 2026 will be charged the new user fee of $105 per application for individuals and $230 per application for non-individuals.

(4) IRM 21.8.4.2(2) - Added Note to include time period previous user fees were being charged.

(5) IRM 21.8.4.2(7) - Updated link to instructions for Form 8802.

(6) IRM 21.8.4.2.1(5) - Updated link to instructions for Form 8802.

(7) IRM 21.8.4.2.1.1(3) - Added Partnership into box 5 and adjusted numbering.

(8) IRM 21.8.4.2.2.1.1(1) - Updated paragraph 1f example to be consistent with increase made to user fee.

(9) IRM 21.8.4.2.2.5.1(1) - Updated example to be consistent with increased user fees.

(10) IRM 21.8.4.2.2.5.2.1(1) - Updated example in paragraph 1f to be consistent with increased user fees.

(11) IRM 21.8.4.2.2.5.2.2(2) - Updated examples in paragraph 2 to be consistent with increased user fees.

(12) IRM 21.8.4.2.2.5.2.2(4) - Updated example in paragraph 4 to be consistent with increased user fees.

(13) IRM 21.8.4.2.2.5.2.3(1) - Updated example in paragraph 1 to be consistent with increased user fees.

(14) IRM 21.8.4.2.2.5.3(1) - Updated example in paragraph 1 to be consistent with increased user fees.

(15) IRM 21.8.4.2.2.7.1 (1) - Updated example in paragraph 1b to be consistent with increased user fees.

(16) IRM 21.8.4.3.2(7) - Updated link to instructions for Form 8802.

(17) IRM 21.8.4.3.2.5.1 - Updated TAS referral procedures. IPU 26U0136 issued 01-22-2026.

(18) IRM 21.8.4.3.2.5.2(2) - Updated Sharepoint link for Philadelphia Maildex due to Feedback #34637. IPU 26U0136 issued 01-22-2026.

(19) IRM 21.8.4.3.4.1.1(3) - Updated table to include instructions to enter name control for sole proprietor.

(20) IRM 21.8.4.3.6(5) - Updated table to include status code “699”.

(21) IRM 21.8.4.4.5(5) - Updated Address per LBI Competent Authority.

(22) IRM 21.8.4.4.8(1) Note - Updated IRM reference due to Feedback # 35474. Reference updated from IRM 21.3.7.1.4 to IRM 21.3.7.1.6 Taxpayer Digital Communication (TDC) CAF Overview. IPU 26U0136 issued 01-22-2026.

(23) IRM 21.8.4.4.12.1(10) - Clarified entries needed on Form 8802 for a corporation due to Feedback #37243.

(24) IRM 21.8.4.4.14(4) - Updated IRM reference to remove Portugal due to Feedback #34551. IPU 26U0136 issued 01-22-2026.

(25) IRM 21.8.4.6.1(1) - Updated link to EFS Pega.

(26) Updated throughout IRM 21.8.4 is the increase of User Fee beginning 10/1/2026 for individual applicants to $105 and non-individual applicants to $230.

IRM 21.8.4 dated 08-08-2025 (effective 10-01-2025) is superseded. Interim Procedural Update (IPU) 26U0136 issued 01/22/2026 has been incorporated into this IRM.

Taxpayer Services Accounts Management Division, U.S. Residency Certification (USRC) Unit at the Philadelphia Campus

(10-01-2026)

LuCinda ComegysDirector, Accounts ManagementTaxpayer Services

Purpose: This IRM describes the procedures to verify evidence that a United States Residency Certification (USRC) applicant is a United States resident for tax purposes during the tax year or period identified on the Form 8802, Application for United States Residency Certification, to issue a Form 6166, U.S. Residency Certificate. The certificates are primarily issued to United States (U.S.) residents seeking to reduce foreign withholding tax on income derived from sources within a country that has an income tax treaty with the United States. A certificate may also be requested for purposes of reducing a Value Added Tax (VAT) on goods taken out of other foreign countries. The United States has tax treaties with over 60 countries. Many of these treaties provide U.S. residents a reduction, elimination or refund of the foreign country's withholding or income tax. The IRS residency certification, Form 6166, is accepted by many of our treaty partners as proof of U.S. residence for tax purposes for the period specified on the certification.

Audience: This IRM provides procedural guidance for Philadelphia Accounts Management lead tax examiners, tax examiners, and clerks who process Form 8802, Application for United States Residency Certification.

Policy Owner: The policy owner is the Director, Accounts Management, Taxpayer Services.

Program Owner: The program owner is Taxpayer Services, Accounts Management Policy and Procedures BMF (PPB).

Primary Stakeholders: The primary stakeholders are Taxpayer Services (TS), and Large Business & International (LB&I).

Program Goals: United States Residency Certification (USRC) Program goals are to accurately and expeditiously process the Form 8802, Application for United States Residency Certification received from taxpayers and/or their representatives. The USRC Program is a specialized program worked only in Philadelphia by specifically identified Accounts Management employees.

Employees working the U.S. Certification program process requests received on Form 8802, Application for United States Residency Certification, as well as resolving issues with the processing of Form 8802 and issuance of Form 6166 certification.

There is a user fee of $105.00 per individual applicant and $230.00 per non-individual applicant who files Form 8802, Application for United States Residency Certification.

IRM 21.8.4 provides guidance to employees in Accounts Management assigned to U.S. Certification teams.

Refer to IRM 1.2.1.13, Policy Statements for Customer Account Services Activities, for information.

The following list of Internal Revenue Code (IRC) sections provide more instructions:

IRC 401(a), Qualified pension, profit-sharing and stock bonus plans

IRC 501(c) & IRC 501(c)(3), Exemption from tax on corporations, certain trusts, etc.

IRC 761(a), Partnership

IRC 6103, Confidentiality and Disclosure of Returns and Return Information

IRC 6105, Confidentiality of Information Arising Under Treaty Obligations

More IRC sections are cited in the IRM where applicable to the issue covered.

Rev. Proc. 2018-50 and 2018-42 IRB 610.

The Taxpayer Services Commissioner has overall responsibility for the policy related to this IRM, which is published on a yearly basis.

All Forms 8802, Application for United States Residency Certification, are worked by specialty trained clerks and tax examiners (TE) in Philadelphia.

The Form 6166, U.S. Residency Certificate is printed and mailed in Philadelphia or Ogden, depending on case type.

More information can be found in IRM 1.1.13.7.3, Accounts Management and IRM 21.1.1, Accounts Management and Compliance Services Overview, also provides guidance for Accounts Management employees.

Program Reports: The program reports provided in this IRM are for processing purposes for the Accounts Management (AM) Clerks, Tax Examiners (TE), Lead Tax Examiners (TE) and Managers.

Pay.gov Report: Is found on the Pay.gov site and is run daily by the clerical staff to ensure the user fee payments have been successfully processed.

Status Report: Is found on the United States Residency Certification (USRC) Database and is run by tax examiners, leads and managers. These reports show which cases are ready to have certifications issued and cases that need further review.

For reports concerning quality, inventory and aged listing, please refer to IRM 1.4.16, Accounts Management Guide for Managers.

Program Effectiveness is determined by Accounts Management employees successfully using IRM guidance to perform necessary actions and duties.

Goals, measures and operating guidelines are listed in the annual Program Letter.

Quality data and guidelines for measurement are referenced in IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS) and Electronic Products and Services Support.

Some common acronyms used in the United States Residency Certification IRM are listed in the below table.

Acronym

Definition

BMF

Business Master File

CAF

Centralized Authorization File

CIRA

Check Image and Research Archive

COB

Close of Business

CSD

Campus Support Department

DIM

Digital Inventory Management System

DMAF

Digital and Mobile Adaptive Forms

DRE

Disregarded Entity

DUT

Document Upload Tool

EEFax

Enterprise Electronic Fax

EFS

Electronic Filing System

EIN

Employer Identification Number

EO

Exempt Organization

IDRS

Integrated Data Retrieval System

IMF

Individual Master File

IRA

Individual Retirement Account/Arrangement

IRC

Internal Revenue Code

IRN

Individual Reference Number

ITIN

Individual Taxpayer Identification Number

LLC

Limited Liability Company

LP

Limited Partnership

LLP

Limited Liability Partnership

LLLP

Limited Liability Limited Partnership

MFT

Master File Tax

MICR

Magnetic Ink Character Recognition

NMF

Non-Master File

OTC.net

Over the Counter Channel Application

PCC

Paper Check Conversion

PII

Personally Identifiable Information

PIV

Personal Identity Verification

POA

Power of Attorney

POD

Post of Duty

POP

Penalty of Perjury

P&A

Program and Analysis

SERP

Servicewide Electronic Research Program

SSN

Social Security Number

TC

Transaction Code

TDC

Taxpayer Digital Communication

TIA

Tax Information Authorization

TOD

Tour of Duty

TS

Taxpayer Services

USRC

United States Residency Certification

VAT

Value Added Tax

WI

Wage and Investment (obsolete)

The following list of publications provides more instructions:

Pub 519, U.S. Tax Guide for Aliens

Pub 901, U.S. Tax Treaties

Pub 947, Practice Before the IRS and Power of Attorney

More publications are cited in the IRM where applicable to the issue covered.

The following list of IRM references provides more instructions:

IRM 1.4.16.5.11, Monitoring the Outstanding Cases Listing (OCL)

IRM 1.10.3.2.1, Secure Messaging & Encryption

IRM 2.3, IDRS Terminal Responses

IRM 3.8.44, Campus Deposit Activity

IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates

IRM 10.5.1.6.8, Email & Other Electronic Communications

IRM 10.5.1.6.9.4, Faxing

IRM 11.3.2.4.5, Government Agencies

IRM 13, Taxpayer Advocate Service

IRM 21.1.1, Accounts Management and Compliance Services Overview

IRM 21.1.2.2.2, IRM 21 - Change Requests/SERP Feedback

IRM 21.1.3, Operational Guidelines Overview

IRM 21.1.7.11.5, Form 3210, Document Transmittal, Retention

IRM 21.1.7.10.4.5, Validating Form 8802 User Fee Payments via Paper Check Conversion (PCC)

IRM 21.3.3.4.2, Policy Statement P-21-3 Procedures

IRM 21.3.3.4.24, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors

IRM 21.3.7.1.4, Taxpayer Digital Communication (TDC) CAF Overview

IRM 21.3.7.7, Processing Third-Party Authorizations onto the Centralized Authorization File (CAF), International Processing

IRM 21.3.7.13.1, Reject/Return Authorization to Third-Party

IRM 21.3.7.5.1, Essential Elements for Form 2848 and Form 8821

IRM 21.3.8.9.8, Tax Exempt/Government Entities (TE/GE) Customer Account Services (CAS) Telephone Operations, Status Codes - EO

IRM 21.3.8.12, Exempt Organizations (EO)

IRM 21.5.1, General Adjustments

IRM 21.8.2, BMF International Adjustments

IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS) and Electronic Products and Services Support

More IRMs are cited in the IRM where applicable to the issue covered.

Upon receipt of a processable Form 8802, a user fee, and all the required supporting statements and/or documentation from the certification applicant, the application will be processed.

All Forms 8802 are charged a user fee. Requests postmarked on or after October 1, 2026, the fee is $105 per application for individuals and $230 per application for non-individuals (e.g., partnership, corporation, trust, estate or exempt organization), regardless of the number of certificates requested. See IRM 21.8.4.2.2, User Fees and Payment Validation.

The previous user fee of $85 per application for individuals and $185 per application for non-individuals was charged between December 1, 2018 until September 30, 2026.

If all certification requirements are met, the proper U.S. Residency Certification is issued on Form 6166, Certification Program Letterhead.

Under no circumstances will IRS certify any fact which cannot be proved correct by evidence in office files.

U.S. Residency Certification confirms, to the best of our knowledge, the applicant (e.g., individual, partnership, corporation, trust, estate or exempt organization) being certified is a U.S. resident that:

Has filed a statutorily required U.S. income tax return as a resident of the United States

In the case of an exempt organization, the organization may file an annual information return rather than or in addition to a tax return. Also, some organizations are not statutorily required to file an annual information return. See also IRM 21.8.4.4.12.4, Exempt Organization Applicants.

Has a valid extension to file a U.S. tax return and a resident of the U.S. (when applicable)

Is not statutorily required to file a U.S. tax return

Is in its first year of existence and has not yet been required to file a tax return, and has submitted documentation to identify itself and stated, under penalties of perjury, that it anticipates filing a U.S. tax return as a resident for that tax period

Certification will not be issued to a trust that is part of an employee benefit plan during the employee benefit plan's first year of existence. See IRM 21.8.4.4.12.2, Employee Plan Applicants.

A certification issued based on an extension to file a U.S. tax return requires the applicant to have filed its prior year tax return as a U.S. resident.

When the applicant submits a signed copy of their tax return with the Form 8802, you must verify that it is complete. If the return is not posted or if there is no record of its receipt, follow the procedures in the chart below:

If

Then

1. The return is processed and posted

Issue certification provided the applicant meets all other certification requirements.

Discard the return filed with the application as classified waste.

Classified waste is documentation containing taxpayer entity or account information that is not part of the case and is not needed for audit trail purposes. Refer to IRM 21.5.1, General Adjustments for guidance on handling classified waste to prevent inadvertent/unauthorized destruction of records.

2. The return is not posted, and the application is for Individual Master File (IMF)

Check TXMOD, FFINQ (IMF) or TRDBV for receipt of the return.

If return is located issue certification, provided the applicant meets all other certification requirements.

If the return is unpostable, follow local procedures for referral to the Planning and Analysis (P&A) Analyst and leave a remark in the case.

3. The return is not posted, and it is not found on FFINQ (IMF) or TRDBV

Check the return to see if it is complete.

If return is complete, route original return to processing using Form 1725, Routing Slip.

If the return is not an original, mark as possible duplicate.

4. If return is not yet due or was recently due

Check the prior year filing for a U.S. resident tax return (Transaction Code (TC) 150 posted with Document Locator Number (DLN), Document Code (DC) 03, 05, 06, 07, 08, 09, 10, 11, 12, 16, 21, 22, 28).

If the applicant filed as a resident in the prior year, issue certification, provided the applicant meets all other certification requirements. Note in Remarks "RT received w/8802, prior year posted."

Effective April 4, 2022, the United States Residency Certification Program will accept a signed copy of the base return (for example, the 2-page Form 1040, the 6-page Form 1120, the 5-page Form 1065, etc.) to process the Form 8802. More tax forms can be found at Forms, Pubs & Correspondence. The base return will be kept as part of the Form 8802 application and will not be forwarded for processing. The base return will be used to process the Form 8802, rather than requiring the taxpayer to submit a copy of their full return.

All issues that cannot be resolved using the procedures in this IRM, or the Instructions for Form 8802 PDF, must be referred to management. If management cannot resolve the issue, follow local procedures for referral to the Planning and Analysis (P&A) Analyst.

The Planning and Analysis (P&A) Analyst will review and forward, when necessary, any issue requiring the attention of the Headquarters Analyst or Information Technology.

Servicewide Electronic Research Program (SERP) feedback is used to submit issues concerning the U.S. Residency Certification Program. Follow procedures in IRM 21.1.2.2.2, IRM 21 - Change Requests/SERP Feedback for submitting topics.

Applicants that either have had their certification application denied or do not qualify for U.S. Residency certification, but believe they are entitled to treaty benefits under a specific treaty article, may request reconsideration and must provide:

A detailed explanation as to why they are entitled to certification, and

All documentary evidence

If a Form 8802 submitted for reconsideration requires further review it must be forwarded to the P&A Analyst. If necessary, the P&A Analyst will forward to Headquarters.

Form 8802 applicants who believe that they qualify for treaty benefits under a specific treaty article after being denied by both the Certification Unit and Headquarters must follow Rev. Proc. 2015-40 PDF for requesting Competent Authority help. See IRM 21.8.4.4.2, Requesting Competent Authority Assistance in Determining Eligibility for Treaty Benefits.

The instructions, Form 8802, and reference materials are available on the internet at IRS.gov under Certification of U.S. Residency for Tax Treaty Purposes, or by calling 267-941-1000 (option 3).

Form 8802 is used to request certification of United States Residency for purposes of claiming benefits under an income tax treaty or Value Added Tax (VAT) exemption. Many U.S. treaty partners require the IRS to certify that a person claiming treaty benefits (in that foreign country) is a resident of the United States for federal tax purposes. The IRS provides this residency certification on Form 6166, a letter of U.S. residency certification.

Certifications issued for VAT purposes certify certain matters in relation to U.S. federal income tax status and not that the applicant meets any other requirement for a Value Added Tax (VAT) exemption.

A U.S. Residency Certification Application, Form 8802, must be submitted for all U.S. Residency Certification (Form 6166) requests.

The Form 8802 must be completed, signed, (title included, if applicable), dated, and must include all required supporting statements and/or documentation before the application can be processed.

An application submitted without the date of the signature indicated may be accepted for review if all other required information is included.

Form 8802 generally requires the following information be included on the form. For specific entity application requirements, see IRM 21.8.4.4.12, Applicant Requirements, Return and U.S. Residency Certification Information.

Correct User Fee

Applicant's Name and Taxpayer Identification Number (TIN)

Line 1, Name and TIN to be printed on the certification when different from the applicant information

Line 2, Applicant's Certification Address (Permanent)

Line 3a, Mailing address

Line 3b, Appointee information (if applicable)

Line 4, Applicant's Entity Type

Line 5, Applicant's Filing requirements

Line 6, Applicant's Parent/Owner information

Line 6 is only required if the applicant checked No on Line 5. Common types of entities that must complete Line 6 are disregarded entities — limited liability corporations (DRE-LLCs), qualified subchapter S subsidiaries (QSSSs), minor children, sole proprietors, Financial Asset Securitization Investment Trusts (FASIT)s, and grantor-trusts.

Line 7, Certification Period (the year the applicant wants printed on the Form 6166)

Line 8, Verification Tax Period

Line 9, Certification Purpose

Line 10, Penalties of Perjury (POP) or other Info

For complete information on Penalties of Perjury Statements see Table 2 of the Instructions for Form 8802 PDF.

Line 11, Certification Country

The IRS cannot issue certification if the required information is not provided on Form 8802.

If all the information is provided and the applicant qualifies, issue Form 6166.

If the applicant fails to provide the required information, do not issue Form 6166. See IRM 21.8.4.3.2, Processing Incoming Documents for more information.

Applicants may authorize a third-party appointee to request certification for multiple tax years on behalf of the applicant on Form 8802, Form 8821, or Form 2848.

Form 8802 must be signed and dated by the applicant.

Form 8802 must also include the name and title of the signer.

The chart below indicates who has the authority to sign Form 8802, and authorization forms (Form 8821 and Form 2848) giving authority to request, receive, and/or discuss the certification:

If the applicant is

Then the individual with authority to sign Form 8802 is

1. A Nominee

The individual or entity the nominee represents, or any person duly authorized to act on behalf of the Individual or the entity the Nominee represents.

2. An Individual Retirement Arrangement /Account (IRA)

The IRA holder or the trustee.

3. An Individual

The individual.

4. A Married Couple

Both spouses.

5. A Partnership

Any partner or partners duly authorized to act for the partnership; the partner must certify that he/she has such authority.

6. Disregarded Entity (DRE)

DRE- Limited Partnership (LP)

DRE - Limited Liability Company (LLC)

DRE- Limited Liability Partnership (LLP)

DRE- Limited Liability Limited Partnership (LLLP)

The owner of the DRE or any person duly authorized to act on behalf of the owner.

7. An S Corporation

Any corporate officer, e.g., president, vice-president, treasurer, chief accounting officer, etc., duly authorized by the corporation to bind the corporation following applicable state law.

8. A Trust/Common Trust Fund/Grantor Trust/Simple Trust

The fiduciary (trustee, executor, administrator, receiver, or guardian).

If the trust is a grantor trust, a grantor may sign with respect to that grantor’s portion of the trust that the grantor is treated as owning (the whole trust, where the grantor is treated as the owner of the whole trust).

9. An Estate

The personal representative (executor, executrix, administrator, or administratrix).

10. A Corporation

Any corporate officer, e.g., president, vice-president, treasurer, chief accounting officer, etc., duly authorized by the corporation to bind the corporation following applicable state law.

11. An Employee Benefit Plan/Trust

Any organization officer, e.g., president, vice-president, treasurer, chief accounting officer, etc., duly authorized by the Plan or Trust to bind the Plan or Trust following applicable state law.

12. An Exempt Organization

Any organization officer, e.g., president, vice-president, treasurer, chief accounting officer, etc., duly authorized by the organization to bind the organization following applicable state law.

13. A Partnership under an IRC 761(a) election

Any partner or partners duly authorized to act for the partnership, the partner must certify that he/she has such authority.

14. A Financial Asset Securitization Investment Trust (FASIT) (Effective January 1, 2005, the special rules for FASITs were repealed. However, the special rules still apply to any FASIT in existence on October 22, 2004, to the extent that regular interests issued by the FASIT before that date continue to remain outstanding following the original issuance.)

Any corporate officer, e.g., president, vice-president, treasurer, chief accounting officer etc., duly authorized by the corporation to bind the owner corporation following applicable state law.

15. A Government Entity

An official of the government entity who has authority to bind it during their official duties.

IRM 11.3.2.4.5, Government Agencies, states that returns and return information of a federal, state, or local government agency may be disclosed to any person legally authorized to act for such agency. Generally, verification that the requestor is a governmental official, such as a Director of Taxation or Personnel, is sufficient to indicate entitlement to returns and return information. The applications must be:

Made in writing

Submitted on the government agency’s letterhead

Signed by a government official, such as, but not limited to a Director of Taxation or Personnel

If the form is signed by an authorized representative, there must be evidence of the authorization (e.g., Form 2848 or similar power of attorney must be attached to the file). Applicants that would like to authorize a recognized individual to sign the Form 8802, thereby representing them before the IRS, must grant the individual Power of Attorney (POA). A power of attorney is written authorization for the individual to act on behalf of the applicant in tax matters.

The person executing the authorization must specifically authorize the recognized individual to sign the Form 8802 or tax information documents. Applicants may only authorize those individuals who are recognized to practice before the IRS. However, if the Form 2848 is attached to the Form 8802, and the Form 8802 is signed by the POA, in most cases the taxpayer intended to provide specific authority to the POA to sign the Form 8802. To avoid creating a hardship for the taxpayer that intended to have the POA sign the Form 8802 but failed to include the proper authorization statement on Form 2848, contact the taxpayer to provide the proper signature authorization.

Practice before the IRS covers all matters relating to any of the following:

Communicating with the IRS for an applicant about the rights, privileges, or liabilities of the applicant under laws and regulations administered by the IRS

Representing an applicant at conferences, hearings, or meetings with the IRS

Preparing and filing necessary documents with the IRS on behalf of an applicant

Before an individual can practice before the IRS, he or she must file a written declaration with the IRS stating that he or she is authorized (by the applicant) and qualified (a recognized individual) to represent a particular applicant. Part II of Form 2848 is a declaration that can be used for this purpose. The following is a list of individuals recognized to practice before the IRS, and who can be authorized to apply for certification on behalf of a U.S. resident:

An Attorney - any attorney in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS.

A Certified Public Accountant (CPA) - any CPA qualified to practice as a CPA in any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS.

An Enrolled Agent - any enrolled agent in active status may practice before the IRS.

An Unenrolled Individual - any individual who, due to their special relationship with the applicant, can represent that specific applicant. The following individuals, due to their special relationship with the applicant, may represent that specific applicant. However, that individual must provide satisfactory identification and, except in the case of the individual representing themselves, proof of the individual's authority to represent the applicant.

Unenrolled Individual

Definition

Individual

An individual may represent himself or herself before the IRS without having to file a written declaration of qualification and authority.

Family Member

An individual may represent members of their immediate family. Immediate family means a spouse, child, parent, or sibling of the individual.

Officer

A bona fide officer of a corporation (including a parent, subsidiary or other affiliated corporation), association or organized group can represent the corporation, association, or organized group. An officer of a government entity with authority, during official duties, to bind the organization.

Partner

A general partner can represent the partnership before the IRS.

Employee

A regular full-time employee can represent their employer.

Fiduciary

Trustee, executor, administrator, receiver, or guardian stands in the position of an applicant and acts as the applicant, not as a representative of the applicant.

A power of attorney is generally submitted to the IRS on Form 2848. However, the IRS may also accept a power of attorney submitted in a different format. A power of attorney not submitted on Form 2848 may be accepted only when it includes all the information identified below:

The applicant's name and mailing address

The applicant's Social Security Number (SSN) and/or Employer Identification Number (EIN)

The employee plan number, when applicable

The types of tax involved

The federal tax return form

The specific years or periods involved

For estate tax matters, the decedent's date of death

A clear expression of the applicant's intentions concerning the scope of authority granted to the recognized representative

The applicant’s signature and date

Powers of attorney must have a Declaration of Representation attached. The Declaration must include the statements listed in Part II of the Form 2848. In addition to the required statements, the Declaration must be signed, dated, and have the designation under which the representative is authorized to practice before the IRS.

The authorized representative is the only person, other than the applicant, duly authorized to represent the applicant, unless the authorization specifically states the person may designate other authorized representatives.

Certain applicants may submit a Form 8802 that covers 3 years, beginning with the three-year period. If the applicant checks the box for Line 4d (Estate), Line 4g (Employee Benefit Plan/Trust), or Line 4h (Exempt Organization), then it does not have to provide an original signature on Form 8802 every year. An applicant may only use this procedure if there are no material changes of fact (including name or permanent address).

Year 1 - The third-party designee must submit a complete Form 8802 signed and dated by the applicant along with all other required documentation based on the applicant's entity type, as well as Form 8821 (or other tax information disclosure authorization statement e.g., Form 2848, Power of Attorney and Declaration of Representative) covering a period of up to three years. The applicant's penalties of perjury statement on Line 10 of Form 8802 must include a statement that the applicant will continue to be a resident throughout year one and will continue through years two and three.

Year 2 - The third-party designee will complete a new Form 8802 (which need not be signed) and attach a copy of the signed Form 8802 submitted in year one (including the accompanying documentation and tax information disclosure authorization) along with the correct user fee.

Year 3 - Follow year two procedures.

A current year application is one that is submitted within the same year it is intended for.

A Form 8802 is filed August 8, 2024, requesting a 2024 certification.

A Form 8802 is filed December 3, 2024, requesting a 2024 certification.

A Form 8802 is filed December 3, 2024, requesting a 2025 certification (Early Submission).

A Form 8802 requesting certification for the current year must have a statement either in box 10, or as a separate attachment to the Form 8802. The statement must state that the applicant is a U.S. resident for tax purposes and will continue to be throughout the current year. If the applicant makes the statement in box 10, but there is missing information, such as the TIN, and the missing information can be identified on the Form 8802, accept the statement. The Form 8802 is signed under penalties of perjury. This allows us to accept all the information on the Form 8802. Do not delay processing the application when there is sufficient information to establish the applicant is a U.S. resident for tax purposes.

When the Declaration statement is submitted separately from the Form 8802, it must be submitted under penalties of perjury and have a valid signature, title of signer, and date. The penalties of perjury statement do not have to be in a particular format. For example, the statement may state it is signed under penalties of perjury, or it could be identified as a penalties of perjury statement, or a perjury statement.

Applicants requesting a current year certification can submit Form 8802 as early as December 1st of the prior year. However, early submissions of current year applications received prior to December 1st of the prior year must be returned.

Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to whom the correspondence is addressed is enclosed in the envelope. See IRM 21.3.3.4.24, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors.

When the prior year return has not been filed and isn’t yet required to be filed, the statement must address the applicant's residency status in the prior year. Refer to the table in paragraph 4 below.

This statement is required of all applicants in this situation. In some instances, the applicant will not have been a resident for the prior year and therefore, will only attest to its residency status in the current year.

The chart below lists the statements, by applicant type, that must be made under penalties of perjury when the Form 8802 is for a current year residency certification.

Value Added Tax (VAT) certifications can be issued for the current year. A VAT certification requires a similar statement plus an additional statement that the business activity remains the same.

If the applicant is

Then the Form 8802 penalties of perjury statement must include

1. A Nominee

A statement from the individual or entity for whom the nominee is acting stating the Individual/entity name, TIN, is a U.S. resident and will continue to be throughout the current tax year.

2. An Individual

Individual’s Name, TIN, is a U.S. resident and will continue to be throughout the current tax year.

3. An individual claiming treaty benefits for teaching or research activities for countries other than Japan

Countries other than Japan: Individual’s Name, TIN, was a U.S. resident within the meaning of Article [X] of the U.S.-[country] treaty immediately before entering [country]. The assignment began on [date] and ends on [date]. Article [#] of the U.S.-[country] treaty provides a [2 or 3] year exemption from income tax. Pub 901, U.S. Tax Treaties provides more instructions.

4. An individual claiming treaty benefits for teaching or research activities for Japan

Individual’s Name, TIN, is (and will continue to be) a U.S. resident within the meaning of Article 4(1) of the U.S.-Japan treaty. The assignment began on [date] and ends on [date]. Article 20 of the U.S.-Japan treaty provides a 2-year exemption from income tax. Pub 901, U.S. Tax Treaties provides more instructions.

5. An Individual Retirement Account/Arrangement (IRA)

A statement from the IRA holder or the trustee indicating that the IRA Name, IRA Account number, is a U.S. resident and will continue to be throughout the current tax year.

6. A Partnership

A statement from each partner for which certification is requested stating: Partner’s Name, TIN, is a U.S. resident and will continue to be throughout the current tax yearANDA statement from a general partner stating: Partnership Name, TIN, has filed its required return and the entity classification has not changed since the return was filed.

When the partner is other than an individual, use the statement that corresponds to the entity type.

7. An S Corporation

A statement from each shareholder for which certification is requested stating: Shareholder’s Name, TIN, is a U.S. resident and will continue to be throughout the current tax year.ANDA statement from an officer of the corporation with the authority to legally bind the corporation stating: S Corporation Name, TIN, has filed its required return and the entity classification has not changed since the return was filed.

8. A Common Trust Fund/Grantor Trust/Simple Trust

A statement from each participant / owner / beneficiary stating: Name, TIN, is a U.S. resident and will continue to be throughout the current tax year. Note: When the participant, owner, beneficiary, is other than an individual, use the statement that corresponds to the entity typeANDA statement from the trustee stating: Trust Name, TIN, has filed its required return and the entity classification has not changed since the return was filed.

9. All Other Trusts

A statement from the trustee stating: Trust Name, TIN, is a U.S. resident and will continue to be throughout the current tax year.

10. An Estate

A statement from the personal representative stating: Estate Name, TIN, is a U.S. resident and will continue to be throughout the current tax year.

11. A Corporation

A statement from an officer of the corporation with the authority to legally bind the corporation stating: Corporation Name, TIN, is a U.S. resident and will continue to be throughout the current tax year.

12. An Employee Benefit Plan/Trust

A statement from an officer with the authority to legally bind the organization stating: Plan/trust, TIN, is a U.S. resident and will continue to be throughout the current tax year.

13. An Exempt Organization

A statement from an officer with the authority to legally bind the organization stating: Organization, TIN, is a U.S. resident and will continue to be throughout the current tax year.

14. A Single-Member LLC or other disregarded entity

Under penalties of perjury, I declare that: (i) [insert name, TIN, of the owner of the disregarded entity], is the single owner of [insert trading name of the disregarded entity], a [insert Limited Liability Company, Limited Partnership, Limited Liability Partnership, or other, as appropriate] that is classified as a disregarded entity for United States income tax purposes; (ii) the single owner is a [insert federal tax classification of the owner, i.e., corporation, partnership, individual, etc.]; (iii) as such, [insert name of the single owner of the disregarded entity] is required to take into account all the income, gain, losses, deductions, and credits against tax of the disregarded entity on its/his/her U.S. federal income tax or information return; and (iv) the single owner of the disregarded entity is a U.S. resident and will continue to be throughout the current tax year. I further declare under penalties of perjury that I am an officer, manager, or member of the disregarded entity with the authority to legally bind the entity and, to the best of my knowledge and belief, the statements herein made are true, correct, and complete.

15. A partnership under an IRC 761(a) election

A statement from each member for which certification is requested stating: Member’s Name, TIN, is a U.S. resident and will continue to be throughout the current tax year.ANDA statement from a general partner stating: The Partnership Name, TIN, has made an election pursuant to IRC 761. As a result, it is not required to file Form 1065, U.S. Return of Partnership Income, on an annual basis and all its members report their respective shares of income, gain, loss, deductions, and credits on their tax returns as required. The partnership's entity classification has not changed since the filing of the partners' returns.

16. A foreign partnership (including those under Treasury Regulation 1.6031(a)-1(b) not required to file)

A statement from the general partner or the tax matters partner stating: Partnership Name, TIN, is not required to file Form 1065, U.S. Return of Partnership Income, under Treasury Regulation or Code (specify i.e., 1.6031(a)-1(b)) and the entity classification has not changed since the filing of the partners' returns. ANDA statement from each individual partner for which certification is requested stating: Partner’s Name, TIN, is a U.S. resident and will continue to be throughout the current tax year.

17. A Financial Asset Securitization Investment Trust (FASIT) (Effective January 1, 2005, the special rules for FASITs were repealed. However, the special rules still apply to any FASIT in existence on October 22, 2004, to the extent that regular interests issued by the FASIT before that date continue to remain outstanding following the original issuance.)

A statement from an officer of the corporation with the authority to legally bind the corporation stating: Corporation Name, TIN, is the corporate owner of (FASIT's name, TIN), which is treated as a FASIT under IRC 860H, as such the (corporation name) reports all (FASIT name's) income, gains, deductions, losses, and credits on our Form 1120, U.S. Corporate Income Tax Return. The corporation is a U.S. resident and will continue to be throughout the current tax year.

When processing a U.S. Residency certification application, Form 8802, ensuring that the requestor is authorized to discuss, receive and/or request the certification is a very important factor.

IRC 6103(c) provides that an applicant may authorize the IRS to disclose the applicant's return or return information to any person designated by the applicant. IRC 6103(c) distinguishes between authorizations:

For purposes not directly related to a tax matter

For purposes of having a third-party provide information or help to the applicant in a tax related matter

Treasury Regulation 301.6103(c)-1(c) addresses requests by a taxpayer for the IRS to disclose the taxpayer's return information to a third-party so that the third-party can provide information or help relating to the taxpayer's return or transaction or other contact between the taxpayer and the IRS. This section requires that the written authorization:

Be signed and dated by the applicant

Has the identity of the person(s) to whom disclosure is to be made

Provide sufficient facts fundamental to the request for the information or help to permit the IRS to determine the nature and extent of the information or help requested and the returns or return information to be disclosed to comply with the applicant's application

An applicant can authorize the IRS to disclose the applicant's return information with respect to Form 8802 in three ways:

Form 8802, Application for United States Residency Certification. By completing line 3 on Form 8802, the applicant can appoint a person to whom the applicant wants the IRS to send the Certificate(s). This appointee cannot represent the applicant. This appointee cannot request Certifications for countries other than those indicated on the Form 8802, unless the applicant explicitly authorizes this on line 10 of Form 8802.

Form 8821, Tax Information Authorization. The applicant can appoint a person to whom the applicant wants the IRS to send the Certificate(s) indicated on Form 8802 using Form 8821. This appointee cannot represent the applicant before the IRS, cannot sign a Form 8802 or a Form 8821 on behalf of the applicant, and cannot authorize the IRS to disclose the applicant's return information to another third-party. This appointee cannot request Certifications for countries other than those indicated on the Form 8802, unless the applicant includes a statement on line 3 of Form 8821 explicitly authorizing an appointee identified on Form 8821 to request Certifications for countries other than those indicated by the appointee. Form 8821 must be signed and dated by the applicant.

Form 2848, Power of Attorney and Declaration of Representative. The applicant can authorize an individual to represent the applicant before the IRS. An authorized representative can sign a Form 8802 on behalf of the applicant. However, an authorized representative cannot authorize the IRS to disclose any return information to another third-party unless the applicant explicitly authorizes this on line 5 of the Form 2848. The applicant must sign and date the Form 2848, and the authorized representative must complete Part II.

Use chart in IRM 21.8.4.2.1.1, Who Can Sign Form 8802 to determine who is authorized to sign Form 8802, Form 8821, or Form 2848 giving authority to request, receive, and/or discuss the certification.

Before discussing an application, making corrections to an application, or issuing certification, first determine whether the requestor is the applicant or a third-party (anyone other than the applicant).

If

Then

1. The application is signed and dated by the applicant or a person having a valid Power of Attorney (POA)

Process it with the information provided. You may make corrections when necessary.

2. The applicant signs and dates the application and asks for the certification to be mailed to a third-party

Process according to information provided; make corrections when necessary; no further authorization is needed.

3. The application is received from a third-party, someone other than for whom the certification is requested and there are issues with the application

You must ensure there is a valid authorization to request, discuss, or correct the application prior to proceeding. Check Form 8802, line 3b, or an attached Form 8821, Form 2848, or like statement.

4. If uncertain of a person's authorization to request, discuss or receive information

Reject the certification. Issue Letter 3427 or another applicable letter.

Refer to Disclosure and Representation guidelines. See IRM 21.1.3, Operational Guidelines Overview.

Only provide tax information to authorized individuals.

Something as simple as revealing an applicant's address or the existence of an application is considered disclosure, a breach of confidentiality.

When a third-party requestor indicates a Power of Attorney (POA) or Tax Information Authorization is on file, research the Centralized Authorization File (CAF) using the Command Code CFINK and/or the Form 8821 Database in the U.S. Residency Certification program to determine if there is authorization and the extent of their authorization. See Document 6209 for Command Code Instructions.

Do not discuss or disclose any applicant information to the third-party until certain the requestor is authorized to receive the information.

When the CC CFINK research confirms the requestor as the Power of Attorney (POA) for the applicant needing certification, research the Form 8821 Database to determine if the POA needs to be entered. When confirmed:

Enter the POA name and address on the United States Residency Certification (USRC) Database.

Enter the POA name on the second name line with either ATTN. or "%" (in care of). Continue processing the application for certification.

Ensure the POA's address is entered in the applicant's address field.

When CC CFINK research doesn't confirm POA:

Research the application, Form 8802, and/or attachments for authorization, Form 2848, Power of Attorney and Declaration of Representative, Form 8821, Tax Information Authorization, or documentation giving authorization to the requestor (e.g., Trust Agreement).

If

Then

1. The Form 8802 application, Line 3b identifies a third-party authorization and the form is signed and dated by the applicant

Enter the information on the Form 8821 Database, if not already in the database.

2. Attachments include Form 8821 or documentation giving authorization (consent to disclose and purpose) to the requestor

Input the information from this document into the Form 8821 Database, if not already in the database.

3. Attachments include Form 2848

Input the information from this document into the Form 8821 Database.

4. Attachments include Form 2848, and it is not specific to the certification

Forward a copy to the Centralized Authorization File (CAF) Unit in Philadelphia Accounts Management Campus (PAMC) for both international and domestic Forms 2848. Fax number is 855-772-3156.

5. No attachments or the form is not signed and dated

Assume requestor does not have a POA or authorization; reject the application. Issue letter 3427 or another applicable letter.

If a signed and dated new Form 2848 or Form 8821 is received with required certification information, process as a new application.

The process for issuing a certification for tax residency should be completed and a response initiated within thirty calendar days of the earliest IRS received date. Every effort must be made to provide a complete quality response in the shortest time possible.

If a Form 8802 cannot be processed within thirty days, an interim letter must be sent. Additional interim letters are to be issued every thirty days until the certification can be issued.

An interim letter must:

Identify the reason a final response is delayed.

Specify when the final response will be mailed.

Include the name, telephone number, organizational code symbols, and the unique identification number of the contact.

The Form 8802 is not processable until the user fee has been paid. If a Form 8802 cannot be processed within thirty days, an interim letter must be sent. Additional interim letters are to be issued every thirty days until the certification can be issued or the case is closed.

Date stamp all Form 8802 on the day they are received. If Form 8802 is date stamped later, the date stamp on the form must reflect the actual date the Form 8802 was received by the IRS.

If unable to determine whether an applicant is entitled to a U.S. Residency Certification based on IRM procedures, forward the case to the Planning and Analysis (P&A) staff. The applicant or taxpayer (TP) must be notified via phone or by issuance of the proper letter.

Place the case in status 702 .

Enter in remarks, "Case sent to P&A, TP notified" and an explanation why the case was sent to P&A.

Processing time limits are specified in IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates. For more guidance, see the instructions for correspondence.

No application will be processed until the non-refundable User Fee has been paid. It is clerical’s responsibility to verify payment of this user fee.

The user fee must be verified before a Form 8802 can be processed. A single Form 8802 can be used to request multiple Forms 6166. The user fee is $105 per application for individuals and $230 per application for non-individuals (e.g., partnership, corporation, trust, estate or exempt organization), regardless of the country, tax period, or number of certifications requested.

If an application is submitted without a payment, reject the application.

If an application was accompanied with a partial payment or a miscalculated payment, provide the applicant an opportunity to make a complete payment without having their application rejected.

The user fee is submitted by check, money order or electronic payment. See IRM 21.8.4.2.2.1, Forms 8802 Received With Check or Money Order, and IRM 21.8.4.2.2.2, Electronic Payments Background for more information.

Applicants send Forms 8802, accompanied with a check or money order for the user fee, to:

Regular Mail

Private Delivery Service

Internal Revenue ServiceUS Residency CertificationPhiladelphia, PA 19255-0625

Internal Revenue Service2970 Market StreetBLN # 3-E08.123Philadelphia, PA 19104-5106

The USRC Remittance Clerical unit processes payments using OTC.net following procedures in IRM 21.1.7.10.4.5, Processing Form 8802 User Fee Payments via Paper Check Conversion (PCC).

The USRC Remittance Clerical unit verifies payments following the procedures in IRM 21.1.7.10.4.5.1, Validating Form 8802 User Fee Payments.

Prior to January 1, 2020, Forms 8802 accompanied with a check or money order for the user fee were processed by lockbox.

Once the check or money order has been successfully processed and payment can be verified, place your initials, the date verified, and the word verified in the upper right corner of page 1 of the Form 8802 next to the amount verified.

If the check or money order was not successfully processed, place your initials, the date and the word rejected, in the upper right corner of page 1 of the Form 8802.

Step 1: Check Screening - This process is worked in the Campus Support Department (CSD). An overview of these procedures are in IRM 21.1.7.10.4.5, Processing Form 8802 User Fee Payments via Paper Check Conversion (PCC).

At the start of your TOD, collect any checks that are in the U.S. Cert Clerical Check Drawer and include them in the screening process with the checks retrieved from CSD.

If a check is found in U.S. Cert Clerical after the screening process has begun, place it in the U.S. Cert Clerical Check Drawer and save it to be screened the following day.

Report to the Holding Wall in CSD and count the volume of checks belonging to the USRC.

Review check volume and revise Form 3210, if necessary, once the screening process is completed.

File Part 4 of the Form 3210 in the U.S. Cert Clerical Reports Cabinet.

Retain Part 4 of the Form 3210 for one year from the date you initiated Part 1. Purge in PII receptacle.

Sort Form 8802 by entity using the Applicant’s name, TIN, Line 1, Line 4, Line 5, and/or Line 10.

Type

Description

Single Individual (SI)

One Form 8802 with a single payment - 4b-4j checked, LLC/LLP, DRE, IRA, etc.

Single Business (SB)

One Form 8802 with a single payment - 4b-4j checked, LLC/LLP, DRE, IRA, etc.

Multi (M)

Multiple applications with a single payment.

Supplemental (SUPP)

Checks with attached correspondence letter/voucher or a cover letter referencing as an additional payment.

Check Only (CO)

Checks with no paperwork attached

Unprocessable

Checks that are ripped, damaged or mutilated; checks drawn on a foreign bank account; checks without a numerical money amount, without a written money amount or where the numerical and written amounts do not match; checks without a signature or date.

Record money amount in red ink without a dollar sign ($) on the Form 8802: (ex. 105, 230 or 230.26)• Single I and Single B: Write the exact money amount of the check in the top-right corner, above OMB No. 1545-1817 of the Form 8802.• Multi: Write the exact money amount of the check in the top-right corner, above OMB No. 1545-1817 of the first Form 8802 and write a capital-letter M in the top-right corner above OMB 1545-1817 of each additional Form 8802 of the Multi.• Supplemental and Check Only: write the exact money amount of the check in the top-right corner of the correspondence letter, cover letter, voucher, check stub, or envelope - in that order.• Unprocessable: Do not write the money amount, these types of remits will be returned to the taxpayer (TP). See your Manager or Lead to confirm that it is Unprocessable.

Trim envelopes: To reduce bulk, trim large envelopes. Save the address/postmark section of the envelope to include with the application and discard the rest in the PII receptacle.

Trim wide checks: Some checks are too wide to fit through the scanner. Trim off excess footer (margin at the bottom of the check). Do not cut too close to the MICR line.

Create Form 8802 packet by arranging in the following order:• Form 8802 application in page number order (pages 1, 2, 3...)• Form 8821 and/or Form 2848 (if any)• Foreign Forms (if any)• Other correspondence (if any)• Check Stub• Envelope

Staple packet together (binder clips may be used if the packet is too thick for staples).

Paperclip check to the front page of the packet. Placement of the check should be on the left side of the Form 8802 with the MICR Line facing the right-hand margin of the Form 8802.

Check Only: Make a photocopy of each check and paperclip live check in front of photocopy.

Group into batches of no more than 20 checks.• SI, SB, Supplemental, Check Only, Unprocessable: make as many 20 check batches as you can. You should only have 1 batch that is fewer.• Multi: 1 check per batch.

Fill out the "Screening Clerk" section of the appropriate OTC.net Check Batch Sheet:Single Individual (SI), Single Business (SB), Unprocessable:• IRS Received Date: Enter CSD red date stamp.• Screened Date: Enter today’s date.• Total Form 8802: Enter the total number of actual Form 8802 applications in the batch.• Total dollar amount ($): Enter the total money amount of all the checks in the batch.• Name: Enter your name.• Team #: Enter your team number.Multi, Supplemental, Check Only:• IRS Received Date: Enter CSD red date stamp.• Screened Date: Enter today’s date.• Total checks: Enter the total number of actual checks in the batch.• Total IMF Form 8802: Enter the total of I applications in the batch.• Total BMF Form 8802: Enter the total of B applications in the batch.

The number of "I" applications and the number of "B" applications must equal the total number of applications in the batch.

• Total IMF $: Enter the total money amount for I applications/documents in the batch.• Total BMF $: Enter the total money amount for B applications/documents in the batch.

The “I” money amount plus the "B" money amount must equal the actual money amount in the batch.

• Name: Enter your name.• Team #: Enter your team number.

Place OTC.net Check Batch Sheet on top of the completed batch, rubber-band together and place it in the appropriate basket or staging cart in IRS Received (Rec’d) Date order. Use cardboard to separate multiple IRS Rec’d Dates.

Complete USRC Check Report and email to OTC.net Reports Team by COB daily.

Step 2: Pre-scan Check Verification - This process is worked in CSD.

Performed every morning before scanning begins.• Verify the inventory that was screened the day prior has been sorted into the correct categories.• Verify actual money amount of check is written correctly on the application, correspondence, voucher, etc.• Verify check volume and money totals on OTC.net Check Batch Sheet.

Make necessary corrections to batches and OTC.net Check Batch Sheet.

Notify Clerical Manager and Lead of USRC Check Report accuracy or changes to money amounts and check volumes by 8 am.

Step 3: Check Scanning Process - This process is worked in CSD.

Log in to the Bridge first at the start of your day.1) Right click the Bridge icon.2) Click Open.3) Enter User ID and Password.4) Click Log in and then OK.5) The Bridge will disappear but remain running in the background.

Log in to OTC.net.1) Open Microsoft Edge.2) Log into OTC.net.• Enter URL in address bar: www.otcnet.fms.treas.gov.• Enter Single Sign on User ID and password.3) Set up processing/scanning parameters.• Select Check Processing.• Select Check Scan.• Select Agency Accounting Code - "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" .• Select Processing Method - Customer Not Present.• Select Item Type - Non-personal.

Item 2(c) must be reviewed for accuracy prior to scanning every check.

Scan Checks.1) Insert check into scanner face up with MICR line to the right. Push it in until it stops.• Click Start Scan.• Review check image and MICR line. If there are any rejected characters, Click Yes., Enter MICR line with spaces using provided MICR Coding Job Aid, and Click OK.2) If the MICR Line is accurate, move on to next step. If not, you cannot proceed.3) Enter money amount of check with a decimal point but without commas or a dollar sign.

0000.00

4. Enter check/money order number from the upper right-hand corner without dashes.5) Enter TIN/SSN from Form 8802 without dashes.6) Click Save.7) Code check and Form 8802 with sequential numbers. The check that you just scanned, and the application associated to it will have the same sequential number.

If you have 20 checks in your batch, then the first check you scan and the application associated with it will be coded with the number 20, the next check you scan, and the application associated to it will be coded with the number 19 and so forth.

8. Repeat all the procedures for steps 1 through 7 with every check in the batch.9) When you are finished scanning the entire batch:• Click Batch Management.• Select box OTC Endpoint.• Select Open.• Click Search.• Select the batch you just scanned.• Click the blue highlighted Batch ID that you just scanned.• Click on each blue highlighted Item ID number to view the check image and data.• Request another Scanning Clerk to review the checks to verify all data input and money amounts are accurate.• Return to Batch Management if approved.10) Close batch:• Select box OTC Endpoint”.• Select Open.• Select the batch you just verified.• Click Close Batch.• Click Confirm”.• Click Export. Export the report as an excel document.• Save the report to the allocated folder on your shared drive using Save As and print three copies of the report. If you are not sure which folder to use, see the clerical manager. Name the document as date in MM-DD-YYYY + Your Initials + sequential batch control number.

01032025 KLW 01

• Label copies as type of batch (SI, SB, Multi, Supp, CO).• Staple one copy to the checks (staple twice to avoid losing checks) and place checks in the holding sleeve located in CSD.• Attach one copy to the application batch. Place batch/batches in OTC Coding mail bins located in USRC Clerical.• File additional copy in the Clerical Reports Cabinet. Consolidate all IRN Report copies for that day from all Scanning Clerks and binder clip them together.

Unprocessable Checks: Ripped, damaged, or mutilated checks; checks drawn on a foreign bank account; checks without a numerical money amount; checks without a date; checks without a signature; checks without a written money amount; checks where the numerical and written money amounts do not match. Confirm with your Manager or Lead that the check is Unprocessable.• VOID out the check. Stamp with VOID stamp on the Left Middle, Center Middle, and Right Middle of the check (across payee and money amount lines).• Application or correspondence: White out IRS Coding including IRN, Sequential Scan Number, and Money Amount (if present).• Write on the application/correspondence a capital letter R in the upper left-hand corner.• Mail the check and application/correspondence to the taxpayer along with Form 3699.• Write on the OTC.net Check Batch Sheet Reject-returned voided check/app to TP, the reason for return, your initials, your team number, and the date.

Step 4: OTC.net Adjustment, Correction or Rescission (ACR) Request FormIf an adjustment input error is made during check scanning, the scan operator must fill out an ACR Request Form. (Errors include dollar amount, agency location code, or voucher date.)

PDF Form and Job Aid can be found on the shared drive. See clerical manager to locate the file.

Agency Name: Internal Revenue Service.

Individual Reference Number (IRN): Enter entire 25-digit IRN.

Original Voucher Number: 6 digits; Enter Deposit Ticket Number from the 215 Report.

Settlement Date: Enter the date from the 215 Report.

Original Agency Location Code (ALC+2): ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Original Dollar Amount: Enter the money amount entered when check was scanned.

Request Type: Enter "Credit" or "Debit" depending on dollar amount error.

Corrected Voucher date: If originally incorrect, correct Voucher Date, otherwise leave blank.

Corrected Agency Location Code (ACL+2): If originally incorrect, enter the correct ACL, otherwise leave blank.

Corrected Dollar Amount: If originally incorrect, enter the correct money amount, otherwise leave blank.

Request Reason: Select the reason for the change. Click "Encoding Error" .

Additional Comments: Enter other possible errors to be corrected, such as, incorrect check number or incorrect TIN. Forward the ACR Form to your manager only.

Do not email OTC.net when this type of error occurs.

Enter as: "Incorrect check number. Originally entered as _____. Should be ____." or "Incorrect TIN. Originally entered as ____. Should be ____."

Name: Enter your name.

Phone number: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

OTC.net role: Enter "Check Capture Supervisor" .

Date: Enter today’s date in MM/DD/YYYY format.

Send email to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, the Clerical Lead, and the Clerical Manager.

Step 5: Coding - This process is worked in USRC Clerical.

Check OTC.net Coding mail bins daily for batches to code. Location is on top of the OTC.net Inventory Holding Wall. All coding should be written in red ink.

The Coding Function is a necessity for the USRC Daily Inventory Report, only take as many batches as you can finish before you leave for the day. The incomplete batches cannot be stored in your personal work bin for the next day. If you don’t think you can finish a batch, return it to the OTC Coding mail bins so that the next shift can complete the coding.

Sign out each batch using the OTC.net Sign Out Sheet located next to the OTC Coding mail bins.

Code IRN - Use the last 8 digits of the IRN and place it in the left margin of Form 8802 next to Line 1. Direction of written IRN should be from top to bottom.• Single Individual, Single Business, Multi: Write the last 8 digits of the IRN in the left margin on the first page of each Form 8802.• Check Only: Write the last 8 digits of the IRN in the left margin on the photocopy of the check.• Supplemental: Write the last 8 digits of the IRN in the left margin on the correspondence, voucher, etc.

Date Stamp each Form 8802 in the batch with the USRC Received Stamp for the date the check was scanned. • Scanned date = deposit date.• Place date stamp directly over the For IRS Use Only in the upper right-hand corner of the Form 8802, page 1.• Place date stamp in the upper right-hand corner of the Check Only, correspondence, voucher, etc.• Do not date stamp an Unscannable/Unprocessable.

Write your initials in the "Date Pmt Vrfd" field of the "For IRS Use Only" section.

Code for Entity, Tax Form, Records, Certs, 8821/2848, overypay, underpay, etc., as per Coding procedures in IRM 21.8.4.3.2.1, General Coding.

Complete OTC.net Batch Feeder Sheet (located on the US Residency Certification Resource Page), rubber band to the top of the batch and place in OTC.net Coding Completed mail bin.

This process is done after you have been given access to OTC.net and setup your Username and Password.

Creating the Bridge Profile (Using Google Chrome):

Open the Google Chrome Application.

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Login using your Username and Password or select PIV if requested. (OTC.net may request to login with both Username and PIV).

Select the Administration tab on the home page.

Click Manage Users, then select Create Local Bridge and User Profile.

Create a Local Bridge Password. (This can be the same as your OTC.net password; be sure to make a note of your password).

Click Submit.

A Save pop-up will appear. Save the file to the designated folder indicated by the clerical manager.

Do NOT change the file name.

Import your Profile to the Local Bridge (the following steps are completed in CSD):

Open the Start OTC.net Local Bridge application.

Click the File tab, then select Import User Profile.

A pop-up will appear. Select the arrow next to "Documents" to open the drop-down options.

Select the file (.ini) you previously saved to the folder indicated by the clerical manager.

Click Import.

You should receive a successfully imported pop-up.

Login into the local bridge with your OTC.net Username and Local Bridge Password you created with your profile.

You should receive a pop-up, "Login Successful. Local Bridge Started" .

You can close the local bridge window.

Verify Login to Local Bridge (the following steps are completed in CSD):

Open Microsoft Edge and login to the OTC.net website.

On the home page, select the Check Processing tab.

Select Check Scan.

There will be 2 boxes in the top right corner of this page (Connection Status and OLB Communication). If you are logged into the bridge successfully both boxes will be green. OLB Communication will be Active. If it is inactive, repeat steps 1-7 in paragraph (3).

If a check is found that does not belong to USRC, you must fill out Form 4287, Record of Discovered Remittances by following IRM 3.8.46.4, Cash or Other Items of Value Found Outside of Receipt and Control, and IRM 3.8.46-1, Job Aid for Form 4287, Record of Discovered Remittances.

Retain Part 3 of Form 4287 and file it in the U.S. Cert Clerical Reports Cabinet.

Place Part 1 and 2 along with the remit and accompanying documents (if any) in a confidential envelope.

Seal the envelope and label with To: CSD and From: U.S. Cert Clerical 3-E08.123..

Deliver to the BLN location for remittances, either BLN ≡ ≡ ≡ ≡ ≡ ≡ ≡ if remittance is found inside CSD or CSD Remittance OTC.net (located outside of the CSD glass door) if the remittance is found outside of CSD.

Within 7 business days, reconcile receipt of delivery by associating Part 1 of Form 4287 to Part 3. Initial and date the box at the bottom of Part 1, staple together and refile in the U.S. Cert Clerical Reports Cabinet.

If you do not receive Part 1 within 7 business days, notify your Lead for IDRS research. If the payment is located through IDRS research, initial and date Part 1 and write IDRS. If the payment is not located, elevate to your manager.

Both Parts 1 and 3 of Form 4287 will be retained for 1 year after the date you initialed Part 1. Purge in PII receptacle.

Record the volume of checks received from CSD on Form 3210 and leave a copy on the desk at BLN ≡ ≡ ≡ ≡ ≡ ≡ ≡ located in CSD.

Holding Time Frame

Stage on the OTC Holding Wall for 10 business days to await check returns (5515 Debit Voucher Report).

Timecards 1-10 are shifted every morning as the previous days’ OTC inventory is staged.

215 Report — Every morning between 6:30 AM - 7:30 AM, pull the 215 Deposit Ticket Report.

Login to OTC.net.

Click "Reports" ”.

Click "Check Processing Reports" .

Select "215 Deposit Ticket Report" .

Make sure "OTC Philadelphia" is selected.

Expand all under "OTC Endpoint" .

Leave on the current date.

Change dates to print for a previous date if the previous day was a holiday. Holiday report will come up with "No Criteria Found" . Use the steps below to export and print a Holiday report and write "Holiday" at the top of the printed Holiday report.

Make sure the voucher date on the report is the same as the prior day’s date.

Export the report as PDF.• Click "Download" .• Select "Save As" .• "Save As" to the proper month’s folder in the 215 Report folder on the shared drive.• Rename the report to "Deposit Ticket" + previous day’s date in 10-01-2025 format. Use a space between the name and date but no dashes or hyphens.

Print two copies of the report. One copy goes to the Lead to be included with the USRC Daily Report Roll Ups and the other copy is retained as a master in the U.S. Cert Reports Cabinet.

Email the PDF to:• ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡• P&A Analyst• P&A Analyst Manager• Operations 1 Manager• P&A Chief• Clerical Lead• Clerical manager• Department 1 Manager• See your Manager or Lead for USRC Clerical Reports Team List• Subject Line of the email: 215 Report• Body of the email: "Attached please find the 215 Report for [Previous Day], [Date in mm/dd/yyyy format]."

Attached please find the 215 Report for Thursday, 01/30/2025.

CIRA Query — Every morning no later than 7:30 AM:

Login to OTC.net.

Click "Check Processing" .

Select "CIRA Query" .

Make sure "Beckley Finance Center" radio button is selected.

In the "User Defined" fields, select "Failed" from the “"Settlement Status" drop down and change "Check Capture Date" from and to previous day’s date.

Click "Search" .

If any failed checks, pull failed check from the Check Holding Wall and rescan:• Print a new IRN report.• Make note on the new IRN report. Write "Check failed on [today’s date]" , write the old IRN number for the checks first scan, write "Rescanned today per procedure" , and write your initials, team number, and today’s date.• Attach the new IRN report with remarks to the check.• Place in current-day check holding.• Make a note on the Master IRN Report about the failed check. Write "Check Failed. Rescanned on [today’s date]" , write the new IRN number for the rescanned check, and write your initials, team number, and today’s date.

If a check fails twice, reject as unscannable, pull associated application from the OTC Check Holding Wall, and return both to the Taxpayer. See IRM 21.8.4.2.2.1.1, Clerical OTC.net Procedures for unscannable procedures.

5515 Debit Voucher Report - Payment Validation — Every morning at 8:00 AM, pull the 5515 Debit Voucher Report.

Login to OTC.net.

Click "Reports" .

Click "Check Processing Reports" .

Select "5515 Debit Voucher Report" .

Expand all under "OTC Endpoint" .

Change the date to the prior day.

On Monday, change dates to pull the report for Friday, Saturday, and Sunday. Report must also be pulled for Holiday’s.

Click "8802 Philadelphia" link under "OTC Endpoint" .

Export as a PDF. Click "Download" and "Save As" .

Save report in "5515 Debit Voucher Report" folder on the shared drive. Rename the report to "Debit Voucher" + current date in 10-01-2025 format. Use a space between the name and date, no dashed or hyphens.

Print three copies of the report. Once copy is for the manager and one copy is for the Master IRN Report located in the U.S. Cert Reports Cabinet. The third copy is for each batch with rejects:• Highlight rejected application and return reason code for that batch.• Black out any rejected applications not belonging to that batch.• Pull rejected application(s) from the batch.• Code rejected application with "Reject - non-pay" and the return reason code.• Staple the 5515 to the front of the Form 8802.• Batch as Reject for non-payment and ICP.• If the application has already been through the ICP process, then remove the payment information from the case in the USRC database.

If this is for a case located on EFS Pega, code the PDF in the file and attach to the case.

If “No data found for criteria entered” when pulling the report, only print 1 copy for the manager.

Purging — Every day after addressing all reports requirements, fine sort all OTC.net inventory for which the 10-business-day settlement period has expired.

Sort into general workflow Fine Sort buckets for batching. Use the OTC.net side of the cart. See IRM 21.8.4.3.2.6, Fine Sort of Validated Inventory.

For Supplemental: Screen supplemental payments in USRC database, capture screenshot, staple on top of the application, and deliver to the appropriate technical team inbox located on the 3rd floor.

Purge scanned checks located in CSD and IRN reports located in the U.S. Cert Clerical Reports Cabinet after 15 business days.

The IRS accepts electronic payments in addition to checks and money orders. Applicants can get more information about making electronic payments on IRS.gov and entering e-pay in the search box.

The web site provides the applicant with information on making electronic payments and by clicking through the user prompts is directed to Pay.gov where the applicant can make the payment.

Pay.gov is currently the only electronic payment system USRC accepts.

The applicant is prompted for the necessary information to process the electronic payment. The payment is made by either an Automated Clearing House (ACH) transfer (direct debit) or credit card.

As of September 29, 2024, applicants are required to upload the first 2 pages of their application with their online payment. This uploaded application is NOT processable but can be used for informational purposes.

Two numbers are issued immediately after the payment is processed. The applicant can use either the Agency Tracking ID number or the Pay.gov Tracking ID number as the confirmation number.

The applicant must write the confirmation number on page 1 of Form 8802. If the payment covers more than one application, the confirmation number is written on each Form 8802.

The Pay.gov system enables taxpayers to pay the user fee over the internet without the need to send in a check. They still need to send us the Form 8802 (due to privacy concerns, taxpayers cannot submit their applications online). Verifying payment for a Pay.gov application is done through the Pay.gov website and requires that you have access to the Pay.gov system. If you do not have access, see your Manager or Lead.

New payments require a 10-day hold and must be verified on all Pay.gov applications. Even if the taxpayer has attached a printed confirmation page.

Look for the payment tracking number(s) - To verify payment for a Pay.gov application, the taxpayer must provide us with one of two tracking numbers:

Pay.gov Tracking ID# - An 8-digit code made up of letters and numbers.

Agency tracking ID# - An 11-digit code made up of numbers only.

At least 1 of these 2 numbers must be provided by the taxpayer. Look for them in the following locations of the Form 8802:

The “Electronic payment confirmation no.” line on page 1.

Written somewhere else on the Form 8802.

Provided on a printed payment confirmation page.

Provided in attached correspondence from the taxpayer.

We must have at least one of these numbers to research the payment in Pay.gov. If neither of these numbers has been provided, treat the application as a Reject, see IRM 21.8.4.3.3.7, Processing Rejects.

Open Microsoft Edge.

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Login with your Username and Password. (These are given to you when you are given access to the system. You will then be prompted to authenticate your identity by inputting a security code or answering a security question).

Select “Transaction Search”.

The next page gives you the option to research the payment using the Pay.gov Tracking ID# or the Agency Tracking ID#. Enter the number the taxpayer has provided into the appropriate field on the web form and click the “Search” button.

After searching, the next page that comes up is the Search Results report, which lists the following information you will need to verify the payment was made successfully:

Pay.gov Tracking ID#.

Agency Tracking ID#.

Amount - the amount paid.

Transaction Date - The date the taxpayer made the payment.

Payment Date - The date the payment was successfully processed.

App Name - The reason for the payment.

Collection Status - Whether the payment went through.

Now that you have the report, the first thing to check is “Collection status”. It must say either “Success”, “Settled”, or “Approved”. If it says anything else, then it is not a valid payment and is treated as a Reject, see IRM 21.8.4.3.3.7, Processing Rejects.

Write the payment amount on the “Pmt Amt $” line in the “For IRS Use Only” box on page 1 of the Form 8802 (write “0” if there is no payment or the application is being batched as a Reject).

Write the Payment Date on the “Deposit Date” line in the “For IRS Use Only” box on page 1 of the Form 8802.

If the payment date is 6 months old or older, look up the applicant in the USRC 6166 database to see if the application has already been received and entered. In some cases, the taxpayer will send in a duplicate application, or an amended application. If the application was entered into the database within the past 6-8 months, treat it as a Screening instead of a new receipt. See IRM 21.8.4.3.2, Processing Incoming Documents.

Write the date you are verifying the payment and your initials on the “Date Pmt Vrfd” line in the “For IRS Use Only” box on page 1 of the Form 8802.

make sure both the Pay.gov Tracking ID# and the Agency Tracking ID# are written on the “Electronic payment confirmation no.” line on page 1 of the Form 8802. If the taxpayer has included only one of the tracking numbers, you will have to write the other tracking number on this line. If the applicant provided the Pay.gov confirmation page, you would write “See Attached” on this line.

If the application does not already have the USRC Clerical “Received” Date Stamp, stamp the first page of the Form 8802, the first page of any correspondence and/or additional tax forms, and the first page of each attached Form 8821 or Form 2848 with the date it was received, see IRM 21.8.4.3.2, Processing Incoming Documents.

Never date stamp a foreign form at this stage. Foreign Forms are only stamped when their corresponding certifications are printed, see IRM 21.8.4.4.14, Foreign Claim Forms and/or Procedures.

Record the application on the appropriate Pay.gov Feeder Sheet located on the US Residency Certification Resource Page (Full Paid, Part Paid, Over paid, etc.).

The payment information must be notated on Form 8802:

The USRC Remittance Clerical unit notates the amount paid on the Form 8802 application (on page 1).

Applicants using Pay.gov are instructed to enter their payment confirmation numbers on page 1 of Form 8802. Information on researching payment confirmation numbers can be found in IRM 21.8.4.2.2.2.1, Validating Electronic Payments.

Determine the correct payment. The fee is $105.00 per application for individuals and $230 per application for non-individuals (e.g., partnership, corporation, trust, estate or exempt organization), regardless of the country, tax period, or number of certifications requested.

If the payment is correct, place your initials, the date verified, and the word verified in the upper right corner of page 1 of the Form 8802 next to the amount verified.

If the payment is less than the full user fee, write the date, your initials and the amount owed on the bottom of the Form 8802.

If the payment is greater than the amount of the full user fee, write your initials, the date verified, and the word verified in the upper right corner of page 1 of the Form 8802. On the bottom of the Form 8802, write the date, your initials, the word overpaid, and the amount overpaid.

If the payment is more than two weeks older than the submission date of the Form 8802, research the confirmation number on the Form 6166 search screen to ensure the payment was not used for another application.

When a customer submits payment information to the tax examiner, it must be forwarded to clerical for research on Pay.gov, to ensure the status shows "Settled" or "Success" prior to processing the Form 8802.

All user fee payments must be verified by clerical prior to processing the Form 8802.

The applicant's payment must be recorded in the United States Residency Certification (USRC) Database for each Form 8802.

Input the deposit amount in the deposit amount field on the Form 6166 input screen and deposit date in the deposit date field on the Form 8802 input screen.

Input the entire confirmation number in the tracking number field on the Form 6166 input screen.

For electronic payment, input the 11-digit number first, then one space followed by the 8 digit with letters in all caps; for example, 12345678911 12ABC1DE.

For paper payment confirmation numbers from the US Residency Certification (USRC) Remittance clerical unit, do not enter this into the remarks section, but into the tracking number field on the Form 6166 input user fee input screen by inputting the last 8 digits of the IRN, for example, 12345678.

A partial payment is recorded in the first payment field. A subsequent payment is recorded in the second payment field.

If there is more than one record created to accommodate the number of certifications requested on a Form 8802, only record the payment associated with the Form 8802 on the first record.

If one payment is made (Pay.gov or Paper Check/Money Order) for multiple Forms 8802:

Only record the payment and tracking number with the first Form 8802 submitted by the payor in the USRC Database.

For the remaining Forms 8802 submitted by the payor record your initials, full paid, deposit date, and the Taxpayer Identification Number (TIN) of the application where the payment was recorded in the remarks section. Use abbreviations for full paid and deposit date. For example, Initials FP dep 01/01/2019 11–1111111. This remark can be copied and pasted to minimize keystrokes on subsequent Form 8802 records that came in with one lump sum payment.

The payment tracking ID field on the Form 6166 search screen allows the user to find cases with a given ID number. This search field accepts upper- and lower-case alpha characters, numeric characters, hyphens, percentage, asterisks, and period. However, the search is not case sensitive.

Check both the closed and open check boxes on the search screen when searching for the duplicate confirmation number.

The "%" character is a wildcard that allows for an expanded search.

%010 finds every record whose confirmation number has "010" anywhere in the value.

A Partial Payment (Part-pay) is a payment that is less than the full amount of the application user fee when first received.

A Multiple Payment (Multi) is a single payment that covers more than one Form 8802.

An Overpayment is a payment that is more than the full amount of the application user fee when first received or as part of a supplemental payment.

A Reject (Non-Payment) is when an application is received without a payment.

A Supplemental Payment is a subsequent payment received after a partial payment to full pay an application.

A Check Only Payment is a payment that is received without an application.

A partial payment (part-pay) is a payment that is less than the full amount of the application user fee when it is first received. The remaining payment will need to be received before the IRS is able to process their application.

The taxpayer paid $105 for their “Non-Individual” application. They still owe the IRS $125. It is not a Supplemental Payment. This makes the application a Part-Pay.

If you find a Part-Paid application:• Write “Possible Part-Pay” at the bottom of the first page of the Form 8802.• Photocopy all three pages of the Part-Paid application and attach the copies to your Pay.gov Feeder Sheet. You do not need to make a copy if the applications are OTC.net.• For an EFS Pega case, you will code the case and fill in the payment information accordingly.• Finish processing the case and send to the tax examiner.Once this is received by a tax examiner, proceed as follows:

If the payment is less than the required amount, a minimum of two attempts to contact the taxpayer must be made. Forms with incomplete payments are not processable. If possible, contact should be attempted by a phone call. This call is intended to decrease the time needed to process the Form 8802.

Prior to making the call, completely review the Form 8802 to determine:• If the data from the Form 8802 was input to the United States Residency Certification (USRC) Database.• If a Penalties of Perjury (POP) statement is necessary for a current year application.• If a signature and date is needed.• The amount needed for a complete payment.• Any other missing information that is needed to successfully process the Form 8802.

The applicant must submit a copy of page 3 of the Form 8802 with the supplemental payment. Give the applicant the batch or reference number to write on top of page 3 of Form 8802. This is needed to associate the supplemental payment with the original partial payment.

Place the record in 702 status and update the remarks with each contact with the applicant.

If the record is complete, the partial payment does not stop the automated system from issuing the Form 6166 if the status is not updated.

When it is necessary to contact the applicant by telephone and the applicant is not available, place the Form 8802 and attachments in the bin for the applicant to receive a follow up call. Note the date of the attempted call on the bottom of page one of the Form 8802 and in the remarks section of the database. Use the following abbreviations to indicate the nature of the call. • T = telephone• POP = Penalties of Perjury• D = date needed with signature• $ = additional user fee needed• NA = no answer• NI = not in

A call is placed on January 15, 2019, because a penalties of perjury statement is needed, the date next to the signature is needed, and an additional $15 is needed to fully pay the user fee, but the applicant was not reached, the notation appears as follows: 1/15/19 T (applicant’s name), POP, D, $15, NA (initials).

A call is placed on January 15, 2019, because an additional $20 is needed to fully pay the user fee, and the applicant stated they would mail the check today, the notation appears as follows: 1/15/19 T (applicant’s name), $20, will mail check today (initials).

The initials of the employee that made the call must be included in the notation.

If the applicant or authorized representative cannot be reached, leave a message stating: My name is (name), badge number (The last seven digits of the PID), and I am calling from the U.S. residency certification department. Please return my call at 267-941-1000. Do not leave any specific case or application information in the message. Make a second call attempt within two business days. Do not make second calls the same day unless a person indicates the applicant, or authorized representative will be available later the same day. If so, the application may be retained for a call back later the same day.

In 2008, IRS issued Smart IDs to staff with a 10-digit Personal Identification Number (PID). The last seven digits of the PID serve as a badge number.

Place the Form 8802 in suspense filed by the person working the file and by the next action date.

Make follow-up calls within two business days of the initial call. If the applicant indicates they will send in the missing information and payment, direct him or her to mail the information with the Form 8802 and write the batch or reference number on the top of the Form 8802. Return the Form 8802 with the notations of both telephone calls in the validation suspense wall and note a follow-up within 10 calendar days.

Advise the applicant that if they make their payment through Pay.gov, they can call back to obtain a fax number to fax in their confirmation.

If the applicant or the authorized representative cannot be contacted by telephone, send a rejection letter informing the applicant we have received their application and we need additional payment and possibly more information.

File Form 8802 with a copy of the rejection letter on the suspense wall. File the application by tax examiner, action date (30 calendar days from the day the rejection letter was mailed) and by TIN within date.

If the case is received by fax and is located within EFS, there is no need to file the rejection letter on the suspense wall. The case can be suspended, and a copy of the letter should be attached to the case within EFS.

If there is no response to this request within 30 calendar days, send the abandonment letter and enter in remarks, "No reply" . Purge the application and attachments from the suspense wall then close the record on the USRC Database. Keep partially paid applications without a response to the abandonment letter for six months from the date of the application.

Multiple Payments (or Multis) are groups of applications paid for under a single payment (either by check or Pay.gov). They’re generally handled the same, but there are some differences depending upon whether they come in by fax (Pega), mail or through OTC.net.

When validating a paper Pay.gov application that might be part of a multi:

Check the cover letter or correspondence - The taxpayer may have specified the number of applications to be included with the payment.

Compare payment to applications - If the taxpayer included the Pay.gov Confirmation Page, compare the payment amount to the number of applications. If the payment for one “Individual” application is listed as more than $105, or one “Non-Individual” application is listed as more than $230, the application may be part of a Multi.

Compare Tracking ID Numbers - If the taxpayer wrote both tracking numbers on the “Electronic payment confirmation no.” line, check to see if the same numbers are included on multiple applications. If the numbers are identical on multiple applications, they may be part of a Multi.

Verify user fee payment - See IRM 21.8.4.2.2.2.1, Validating Electronic Payments. The only way to tell if it is a Multi is by going onto the Pay.gov website and looking to see if the payment would cover multiple applications.

Do not hold applications - Some taxpayers or third-party tax preparers do not send all applications belonging to a Multi at the same time. If an application looks like it might be part of a Multi, we do not hold it for any reason. We process the application(s) as an Overpayment. See IRM 21.8.4.2.2.5.3, Overpayments.

Process for overpaid, part paid, or reject:• Overpay - If you determine that a Multi is an overpayment, see IRM 21.8.4.2.2.5.3, Overpayments.• Part-Paid - A Multi can also be a Part Paid if the payment fully covers some applications but only part of another. If you determine that a multi has a Part Paid application, see IRM 21.8.4.2.2.5.1, Partial Payment (Part-Pay)

The taxpayer paid $340 and sent in 4 “Individual” applications. The payment is enough to fully cover 3 applications ($315), but only a portion of the final application ($25). This makes the first 3 applications Full Paid, and the final application Part-Paid.

• Reject - If a Pay.gov Multi has not been paid for, it is the clerk’s responsibility to determine which applications are rejected for non-payment, see IRM 21.8.4.2.2.5.4, Rejects (Non-Payment).

Code as normal - Once you have determined that you are working a Multi, validate each application in the Multi as normal except follow the special Multi procedures for completing the “For IRS Use Only” box:• Write the payment amount of the Multi on the first page of the first application. This then becomes the “Money” application (the application that the payment will be associated with).• Write the capital letter “M” in the “Payment Amount” locations on the first page of each additional application in the Multi.• Write the TIN of the “Money” application in the center of the top margin of the first page of each additional application in the Multi.

Keep it all together - Keep all applications belonging to a Multi together in one pack. The applications are kept together throughout the clerical/technical processing workflow.

During scanning, the Scanning Clerk will keep Multis together in separate batches. Each batch will contain only one payment. During the OTC.net Coding Process they write the payment amount on the first Form 8802 application of the Multi, and a capital letter “M” on each additional Form 8802 application that is part of that Multi. See IRM 21.8.4.2.2.1.1, Clerical OTC.net Procedures. Coding an OTC.net Multi is much the same as coding a Pay.gov application, with the following exceptions:

Count the applications - Make sure the payment amount matches the number of applications submitted with the Multi. If there are fewer applications than the payment covers, treat the Multi as an Overpayment., see IRM 21.8.4.2.2.5.3, Overpayments. If there are more applications than the payment covers, treat the additional applications as Rejects, see IRM 21.8.4.2.2.5.4, Rejects (Non-Payment).

The first application of a Multi has the number $2,625 written on it. This is the payment amount of 25 “Individual” applications. However, the scanned batch has 22 applications. This means that the Multi has been overpaid by 3 applications.

The first application of a Multi has the number $4,600 written on it. This is the payment amount of 20 “Non-Individual” applications. However, the scanned batch only has 22 applications. This means that the Multi contains 2 Rejects for non-payment.

Validate - Validate all the applications in the Multi as normal for validating OTC.net payments, see IRM 21.8.4.2.2.3, Validating Form 8802 Payments.

Process for overpaid, part paid, or reject:

Overpay - If you determine that a Multi is an overpayment, see IRM 21.8.4.2.2.5.3, Overpayments.

Part-Paid - A Multi can also be a Part Paid if the payment fully covers some applications but only part of another. If you determine that a multi has a Part Paid application, see IRM 21.8.4.2.2.5.1, Partial Payment (Part-Pay).

The taxpayer paid $740 and sent in 4 “Non-Individual” applications. The payment is enough to fully cover 3 applications ($690), but only a portion of the final application ($50). This makes the first 3 applications Full Paid, and the final application Part-Paid.

Reject - If a Pay.gov Multi has not been paid for, it is the clerk’s responsibility to determine which applications are rejected for non-payment, see IRM 21.8.4.2.2.5.4, Rejects (Non-Payment).

Keep it all together - Keep all applications belonging to a Multi together in one pack. The applications are kept together throughout the clerical/technical processing workflow.

Multis received by fax are usually determined by the number of applications received compared to the amount of payment made.

If an application is received by fax showing that $460 (the price for 2 “Non-Individual” applications) has been paid, this application may be part of a Multi.

At first glance, this would look like a case that needs to be split. Further research is needed before deciding if it is a split case or a multipay.

If it is a multipay, select the option "Multipay" in Pega. This will walk you through the Pega process of splitting the 8802's apart and allocating the payment to the attached 8802's.

Depending on the payment and the number of applications received, you may have an overpayment, a part-pay, or a reject. You will process these the same as the paper cases in determining where the payments are allocated and how each Pega case is coded.

Once the case is split and the payments are allocated, all the "R" cases created will stay with the clerk who split this case.

The user fee for an application is $105 for “Individuals” and $230 for “Non-Individual”, no matter how many years or certifications are requested. Taxpayers sometimes mistakenly pay the user fee for each year or for each certification they request. Sometimes, the taxpayer is unsure if they are an Individual or Non-Individual and pay the wrong User Fee amount. We consider these applications to be Overpaid.

On their Form 8802, a “Non-Individual” filer requested certification for 2 years and paid $460. This means they Overpaid by $230 (since the user fee is per Form 8802, not per year).

If you find an Overpaid application on paper:• Write “Possible Overpay” at the bottom of the first page of the Form 8802.• Photocopy all 3 pages of the Overpaid application and attach the copies to your Pay.gov Feeder Sheet. You do not need to make a photocopy if the applications are OTC.net.

If you find an Overpaid application in Pega: You will code the Pega case accordingly. You will also leave a case remark indicating Possible Overpay.

In USRC Clerical, we reject applications for various reasons such as non-payment or if they are an Early Submission (see IRM 21.8.4.3.2.2, Early Submissions) received before December 1st. If you find an application for which you are unable to verify payment of the user fee:

If a Multi has not been paid for, it is the clerk’s responsibility to determine which applications are rejected for non-payment.

Check for a list - Sometimes the taxpayer supplies us with a list of applications to be included with the Multi payment. Reject any unpaid applications that are not on that list.

The taxpayer paid for 10 “Non-Individual” applications, sent a list of 10 applications, but sent us 12 applications. 2 of the applications are not on the list, so we reject those 2 applications.

Start at the back - If you have no other way to determine which application(s) to reject for non-payment, reject the last application in the Multi. Do this as many times as you need to make the number of applications equal the payment amount.

The taxpayer paid for 5 “Individual” applications, did not send us a list, and sent us 8 applications. We reject the last 3 applications in the batch for non-payment.

Once you have determined the applications to reject, photocopy all 3 pages of each Form 8802 being rejected and attach the copies to the appropriate Pay.gov or OTC.net feeder sheet.

Pega Rejects: Code the case accordingly in Pega by selecting the clerical Prefix of X.

Paper Rejects:• Validate as normal for IMF/BMF, Records, Certs, etc., and be sure to report them on the Pay.gov or OTC.net Feeder Sheet, located on the US Residency Certification Resource Page.• Write a capital letter R in red ink in the upper right corner of the rejected Form 8802.• Attach a Reject Slip to the application with the reason it is being rejected. If it is a Pay.gov application with a retired payment, be sure to include the reason/return code for why it was retired.• Photocopy all 3 pages of the Form 8802 rejected application and attach the copies to your Pay.gov Feeder Sheet. You do not need to make a photocopy if the applications are OTC.net.• Place the rejected application in the Reject bin located on the Fine Sort Cart for batching and processing.

Rejected Documents

USRC Clerical often receives documents related to applications (8821’s/2848’s, Foreign Claim Forms, etc.) that are submitted to us without an accompanying Form 8802. In these cases, the documents must be researched. Only after proper research are they rejected if they cannot be associated to a case in the USRC 6166 Database.

Any single application that has only had a portion of the user fee paid ($105 for Individuals and $230 for Non-Individual) needs to be researched to determine if it is a Supplemental Payment or a Part-Paid application. A Supplemental Payment is a payment made for a balance due to the IRS after the taxpayer has submitted a Part- Pay.

To determine if an application is a Supplemental Payment or a Part-Pay:

Look for attached correspondence - For Supplemental Payments, the taxpayer will often send in correspondence indicating that the payment is for a balance due. In such cases, they may include a Correspondex letter sent to them by the IRS, the USRC reference number of their case, and/or the name of the TE working their case.

Look up the Taxpayer in the USRC 6166 Database - If the taxpayer hasn’t indicated that this is payment for a balance due, look up the taxpayer’s TIN in the USRC 6166 Database to see if the TIN has been entered as part of another case, and to see if TE notes in the Remarks section say that a balance due is needed.

If you find a Supplemental Payment:

Make a note of a possible Supplemental Payment at the bottom of the first page of the Form 8802.

Photocopy all 3 pages of the Form 8802 and attach the copies to your Pay.gov Feeder Sheet. You do not need to make a photocopy if the applications are OTC.net.

For a Pega case, update the payment details and send it for verification if necessary.

USRC often receives checks that are considered “Check Only”. These fit into 2 categories:

Identifying taxpayer information is present.

No identifying information is present.

Identifying information is present:

Must be enough information to identify taxpayer.

Must be in the amount of either 105 or $230.

Process the check following OTC.net procedures.

Send the case to the TE's for a letter to be sent asking for the Form 8802.

No identifying information is present:

Make a copy of the check.

Complete Form 3699 and make a copy of it.

Send the TP a letter along with the original check and the Form 3699.

Place the copies you made in the Check Only White Binder.

The applicant may send all, part, or none of the information requested in the telephone conversation. If payment is not received within ten calendar days of the telephone contact, send the form letter confirming the telephone conversation requesting missing information to the applicant.

Do not send this letter if the applicant has sent the full payment. Once the payment is verified, send Form 8802 for batching and processing. If there is more information necessary, follow the appropriate sections of this IRM.

Place the record in 702 status and suspend the case for 30 calendar days (60 calendar days for applicants with an address overseas).

If neither payment nor other information is received from the applicant, see IRM 21.8.4.2.2.5.1, Partial Payment (Part-Pay).

The user fee is non-refundable. For example, the user fee will not be refunded if the Form 8802 is procedurally deficient, and the applicant fails to submit (in a timely manner) the other information necessary to complete processing the application. Further, do not refund the user fee if the Form 8802 is withdrawn at any time after it is received by the IRS. Likewise, if foreign claim forms are submitted after a certification request has been processed, return the foreign claims to the applicant. These forms must be submitted with a Form 8802 and a new user fee based on the new Form 8802.

If a taxpayer makes a payment via Pay.gov and applies it to the US Residency Certification user fee account in error, research the USRC database to confirm no Form 8802 has been submitted. If no Form 8802 was received, then the payment can be refunded or moved to the correct account (see IRM 21.8.4.3.11, Form 2424 Funds Transfer - IPAC).

Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to whom the correspondence is addressed is enclosed in the envelope. See IRM 21.3.3.4.24, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors.

The overpayment of a user fee is refunded when it is the result of a mathematical error or mistake. Issue the refund to the payor of the fee. In most instances, this will be the applicant. However, if the fee was paid by a custodian or an appointee for one or more applicants, return the fee to the custodian, appointee, or other entity that paid the fee.

Prepare a Form 3210, Document Transmittal, identifying the applicant's name or the correct recipient's name and address along with the amount of the refund identified from the U.S. certification user fee and forward to the clerical function for review.

Once it is confirmed that a refund will be issued, the designated employee(s) will contact the payor to inform them of the overpayment and that a refund will be sent. In the remarks field, leave a note that a refund is being issued and the amount of the refund.

Contact the payor via phone call, if a phone number is provided on the Form 8802. If no phone number is provided, contact the payor via mail.

The Form 3210 can be scanned and attached to an E-mail using IRS IT-approved encryption technology to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ for processing. A copy of the E-mail and memorandum is filed by notice date and stored for 12 months. For more information on IRS IT-approved encryption technology see IRM 1.10.3.2.1, Secure Messaging & Encryption, and IRM 10.5.1.6.8, Email & Other Electronic Communications.

Beckley Finance Center notifies the designated U.S. Certs manager(s) if a refund check was returned or was not cashed within a year. Research United States Residency Certification (USRC) Database for the payor’s phone number and follow the instructions in the chart below:

If

Then

1. A phone number is found

Call payor to obtain an updated address

Provide the updated address to Beckley Finance Center

2. A phone number is not found

Inform Beckley Finance Center that no updated information can be found.

A detailed explanation containing research findings and actions taken must be input in the remarks field.

Once an overpayment goes to the Technical Teams for processing, a TE will research to determine that payment has been made and that a refund is due. If the refund is valid, the TE submits a Form 3210, Document Transmittal, to Clerical requesting a refund be issued to the Taxpayer.

The Form 3210 must include:• The Batch and Record number of the application.• The OTC.net or Pay.gov tracking number(s).• The name of the taxpayer getting the refund, complete mailing address, and contact telephone number.• The taxpayer’s TIN.• The total amount and payment date of initial payment.• The amount of the refund.• The reason for the refund request.

To be processed by clerical, a refund request:• Must include pages 1, 2, and 3 of the Form 3210 (the TE keeps page 4).• Must be for only one refund request for each Form 3210.• Must include remarks from the TE on the case in the USRC 6166 Database specifying the amount of the requested refund, and the reason for issuing a refund along with the date, the TE’s initials, and the TE’s team number.

“Overpayment of $105. Refund requested. 10/05/2026 DM 106.”

• Must have a proper release date on the Form 3210.• Must have the TE Lead’s or Manager’s signature on the Form 3210.

If any of these are missing from the refund request, return the refund request to the TE’s Lead or Manager with a note explaining why the request is being returned.

Research the refund. Upon receiving an approved refund request, Clerical will approve or deny the refund request by looking in both the USRC 6166 Database and the payment databases (IDRS, Pay.gov, ECP, etc.) to make sure that:

the payment was successfully made.

the payment was not already refunded.

the payment was not retired.

Refund denial. If any of the above statements are not true, the refund will not be approved.

Write “NOT APPROVED” and the reason for denial on the Form 3210.

Enter remarks on the case in the USRC 6166 Database with the date, your initials, and your team number, along with the words “NOT APPROVED” and the reason the refund was denied.

“7/30/24 DM 107 – Overpayment refund Not Approved. Payment used for 3 different applications.

Return the refund request to the TE.

The User Fee payment is a processing fee. If a TE has processed the case, we will generally only issue a refund in the case of an overpayment. If you aren't sure, ask your manager or lead.

Once per week, Clerical must issue refunds to taxpayers who have overpaid for their applications.

Refund Approval: If the overpayment was made successfully, has not already been refunded, and was not retired, the refund can be approved.

Enter remarks on the case in the USRC 6166 Database with the date, your initials, and your team number, along with the words “REFUND APPROVED” and the amount of refund approved.

“7/30/25 DM 107 – $100 Overpayment refund approved”.

Open the current fiscal year Refund Excel Spreadsheet on the shared drive. Refunds that need to be mailed to a Foreign country should be entered on a separate spreadsheet from those being mailed to addresses within the USA.

Fill out the appropriate fields in the spreadsheet with the information listed on the refund request.

Number the refund on the Form 3210 by its position on the refund spreadsheet.

“Save as” the Spreadsheet on the shared drive with the current date added to the end of the name.

“Refund Spreadsheet 4-18-2025”

Open the Clerical Refund Logbook of the current fiscal year on the shared drive and insert a copy of the Refund Spreadsheet into a new tab. Rename the tab with the date the Refund request was issued. For example: “Refunds 04-18-25.”

Open the Beckley Refund Memo on the shared drive.

For each refund, enter on the memo the refund number (see step 4) and taxpayer name entered onto the Refund Excel Spreadsheet.

“Save as” the memo on the shared drive with the current date added to the end of the name. For example, “Refund Memo 04-18-2025”.

Save the Refund Memo as a pdf and digitally sign it at the bottom.

Email the Refund Spreadsheet and the digitally signed Beckley Refund Memo pdf to Beckley Finance Center using the following email addresses:• To:≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡• CC: *Day Clerical Manager, Day Clerical Lead, P&A Analyst, Department Manager, Department MA. You may send only one memo and spreadsheet per email, but you may send as many emails as necessary in one day.

Send an email including the total money amounts for the day’s refund requests, separated by Domestic and International, to Day Clerical Manager and Lead

Put the refund requests in order and attach a printed copy of the U.S. Cert Refund Spreadsheet and the Beckley Refund Memo to the top.

Rubber-band this refund request packet together and file in the Clerical Reports filing cabinet in date order based on the date of the Refund Memo.

is a consolidated effort involving three processes:

Payment Verification

Clerical

Tax Examination

All applications for U.S. residency certification are subject to a user fee. If, at any time, it is discovered the correct user fee has not been paid, return the document to the clerical team. For more information on user fees see IRM 21.8.4.2.2, User Fees and Payment Validation.

Paper Process (Manual):

Step

Area

Incoming Receipts

Clerical

Payment Validation

Clerical

Sorting

Clerical

Batching

Clerical

ICP

Clerical

Phase 2 / TE Processing

Tax Examiner

Printing / Mailing / Case Closing

Tax Examiner

Purging

Tax Examiner

Filing

Clerical

Record Storage

Clerical

EFS Pega Process (Automated):

Step

Area

Incoming Receipts

Automated

Initial Processing

Clerical

Payment Information

Clerical

Payment Validation

Clerical

Input to USRC 6166 Database

Clerical

Phase 2 / TE Processing

Tax Examiner

Printing / Mailing / Case Closing

Tax Examiner

Purging

Automated

Filing (if necessary)

Clerical

Record Storage (if necessary)

Clerical

Validation Quick Reference:

Step Number

Description

Scan / Verify User Fee Payment

Determine Tax Entity

Determine Number of Records

Determine Number of Certifications

Court Appointees

Copy Foreign Claim Forms

Date Stamp

Build Packet

Make Notes

Initial and Date

Check for Duplicates

Screen for Quick Closures (QC)

Fill out Feeder Sheet, located on the US Residency Certification Resource Page

Fine Sort to Sorting Cart

There are different codes for paper vs. Pega, and clerical vs. tax examiner. Make sure you are recording the correct code for the work type you are using. The Function and Program codes used for this process are:

Duty Performed

User

Method

Function

Program Code

Telephones

Tax Examiner

BOTH

700

8056X

Technical Processing of Paper Applications

Tax Examiner

Paper

710

8056X

Technical Processing of Applications in EFS

Tax Examiner

Pega

710

8057X

8821 Entry. No Volume Required; only for applications with 200+

Tax Examiner

Paper

710

80565

8821 Entry. No Volume Required; only for applications with 200+

Tax Examiner

Pega

710

80575

Clerical Processing of Paper Applications - General

Clerk

Paper

790

8056X

Clerical Processing in EFS - General

Clerk

Pega

790

8057X

Batching/Assigning Batch number's to Quick Closure Inventory

Clerk

Paper

790

80561

Initial Input to Quick Closure Inventory

Clerk

Pega

790

80571

ICP (Inventory Control Process)

Clerk

Paper

790

80562

Input to USRC

Clerk

Pega

790

80572

Stamping and Batching Form 8233 Inventory

Clerk

Paper

790

38700

PAS Function (with Detail Codes of 41 80 AY002)

CER

Paper

800

08190

All user fees must be verified before the Form 8802 can be processed. See IRM 21.8.4.2.2, User Fees and Payment Validation, for steps on processing and validating payments.

All documents, applications, and correspondence must be date stamped with the date of IRS receipt and processed as first in/first out, unless they meet the criteria identified for correspondence or telephonic inquiries and responses. See IRM 21.8.4.3.2.5, Correspondence, and IRM 21.8.4.3.9, Telephonic Inquiries and Responses.

A Form 8802 with a paper check/money order payment must be mailed.

A Form 8802 with confirmation of Pay.gov payment can be faxed or mailed.

A Form 8802 must have specific application information and must be signed and dated by the applicant when the Form 8802 is used to give a third-party authorization. See IRM 21.8.4.4.12, Applicant Requirements, Return and U.S. Residency Certification Information.

Any early submission for Current Year certification received with a postmark date before December 1st must be returned to the sender. However, the application will be accepted with the previously paid user fee with a new submission on or after December 1st if the taxpayer includes the prior payment confirmation number on the newly submitted application.

Applications that have the Additional Request box checked do not require the re-submitting of original documentation, if a certification has been issued for the original application within the last 12 months and there has been no change to the applicant's tax information. A new user fee is required for processing an additional request submitted on a new Form 8802.

A name change is a change in tax information.

Third-party appointees cannot re-submit an application requesting additional certifications for countries for which they were not originally authorized to receive. For example, an additional application identifying Italy as the country in which certification is needed must have Italy listed on the original Form 8802, or the applicant must be authorized to receive certification for other countries.

For detailed information about the Additional Request box on Form 8802, see page 4 of the Instructions for Form 8802 PDF.

Once you’ve verified payment, you can continue with the rest of the coding process. This process is the same for both Pay.gov and OTC.net.

Determine Tax Entity - The entity refers to the filing class of the taxpayer: Individual Master File (IMF) or Business Master File (BMF). Determine entity by checking Line 4 of the Form 8802 application:

Line 4a: If the Taxpayer checked box 4a, the entity is considered an “individual” and belongs in IMF (“I”).

Line 4b to 4j: If the Taxpayer checked any box other than 4a (or any box in addition to 4a), the entity is a “non-individual” and belongs in BMF (“B”).

The User Fee is $105 for Individuals (IMF), and $230 for Non- Individuals (BMF).

Once you have determined the filing class write either “I” or “B” in a blank spot on the upper left of the first page of the Form 8802.

Determine Mixed or Flow - “Flow” refers to “Flow-through” entities, a type of tax designation for Partnerships (tax Form 1065), Trusts (tax Form 1041), and S Corporations (tax Form 1120S). These entities are more difficult and take longer for the technical teams to process.

First: Look to see what is checked on Page 2, Line 5 of the application.

Second: only if nothing is checked on Line 5: look to see what the taxpayer checked on Page 2, Line 6.

Third: only if nothing is checked on Line 5 or Line 6: look to see what the taxpayer checked on Page 1, Line 4a through 4j, and use the following conversion table to find the correct tax form:

Line

Entity

Tax Form

4b

Partnership

1065

4c

Trust

1041

4f

S Corporation

1120s

Once you have determined if the application refers to a Flow-through entity, write the form number beneath where you have written “I” or “B” on the application.

Check for Foreign Address - Form 8802 provides a line for where the taxpayer would like the completed certifications to be shipped (line 3a, or line 2 if line 3a is not filled out). If this address is in a country other than the United States, indicate the presence of a foreign address by writing “FA” on the first page of the Form 8802, beneath where you wrote the entity designation.

Determine the number of Records - The number of records to be created for the application is determined by checking three specific areas on the Form 8802:

Years Requested - The taxpayer can indicate which calendar year(s) they would like their certifications for on Line 7 on page 2, and the “Calendar year(s)” line on page 3. Taxpayers can request the current year, and/or all years previous (back to 1947).• Take the years from Line 7 on page 2.• If nothing is listed on Line 7, then take the years from the “Calendar year(s)” line on page 3.• If nothing is listed on page 2 or page 3, first check to see if the taxpayer has included a letter indicating the years and certifications requested and use those.• If there is no indication letter, then treat the application as requesting 1 year (the current year).

Jane Doe has requested certifications for years 2019 through 2025. This means the application is requesting 7 records.

We can only issue certifications for years up to and including the current year. If a taxpayer is requesting only one year, and it is for a future year (or multiple years for future years), the application is treated as an Early Submission, see IRM 21.8.4.3.2.2, Early Submissions. If a taxpayer is requesting multiple years, and one or more are for the current year or earlier, then mark a red line through the future years and process as normal. We only validate future years beginning on December 1 for the next year only. We do not count any other future years when validating.

Income or VAT - Line 9, “Purpose of Certification”, on page 2 of the Form 8802 lets the taxpayer select “Income Tax”, “VAT”, or “Other”. Normally, the taxpayer selects only one, but they can select both “Income Tax” and “VAT”.• If only one of these is checked, do nothing.• If both of these are checked, then multiply by 2 the number of records you determined above.

Using the example above, Jane Doe has only checked “Income Tax”, so the case gets 7 records. If Jane Doe had checked both “Income Tax” and “VAT”, then multiply by 2 the number of records: the case gets 14 records.

• If neither box is checked, or if “Other” is checked, treat it as though only the “Income Tax” box is checked.• If “VAT” is checked, write “VAT” at the top of the first page of the Form 8802.

Separate Certification Check Box - Beneath the “Applicant’s name” and “Spouse’s name” lines on page 1 of the Form 8802 is a box the taxpayer can check if they require separate certifications for their spouse. If this box is checked and both parties have signed on page 2, multiply all records by 2 to get your final record count. Use a highlighter to highlight the box on page 1.

If there is only one signature on page 2, this step does not apply.

If all three boxes (“Income Tax”, “VAT”, and “Separate Certification”) are checked and valid, then you will multiply all records by 4 to get your final count.

Using the example above, Jane Doe is requesting 7 records. She needs separate certifications for her spouse and has checked the “Separate Certification” check box. Both she and her spouse have signed on page 2, so you multiply by 2 the number of records you’ve already determined for a total of 14 records.

Jane Doe has checked the “Separate Certification” check box, but her spouse has not signed on page 2. Since both have not signed, you disregard the check box, and the case gets 7 records.

Jane Doe has checked both “Income Tax” and “VAT”, meaning we will multiply the records by 2 (making the total 14 records). She has also checked the “Separate Certification” check box and both she and her spouse have signed on page 2. We multiply by 2 again for a total of 28 records.

Once you have determined the number of records, write it after the letter “R” in a blank space on the top right of page 1 of the Form 8802.

Determine number of Certifications - The taxpayer indicates the number of certifications being requested on Line 11 and Line 12 on Page 3 (the Country Code page) of the Form 8802.

Find the total - Line 12 on page 3 lists the total certifications requested by the taxpayer.• If nothing is written on Line 12, add up all the certifications indicated on Line 11.• If nothing is written on Line 12 or Line 11, first check to see if the taxpayer has included a letter indicating the years and certifications requested and use those.• If there is no indication letter, count the application as requesting 1 certification.

Multiply by the number of Records - Once you have counted the number of certifications, multiply it by the number of records you’ve already determined, and write the total number of certifications after the letter “C” in a blank space on the top right of page 1 of the Form 8802, beneath where you wrote the number of records.

Jane Doe is requesting 3 certifications for Greece. Since it has already been determined that she is asking for 7 years, is not asking for records for her spouse, and has checked the “Income Tax” box, she is getting 7 records. We take this to mean that she wants 3 certifications for each year, so 7 records times 3 certifications means that she wants 21 certifications in total.

Always check any letters attached by the taxpayer, as these may list a breakdown of certifications and years, and we will use the total provided on such a breakdown instead of coming up with our own. For instance, a taxpayer might attach a letter asking for 5 certifications for 2023, 10 certifications for 2024, and 3 certifications for 2025. We would count this as 3 records (2023, 2024, and 2025) and 18 certifications.

Count Appointees - Applications with appointees are treated differently than those without, it is clerical’s job to count the number of Form 8821 and Form 2848 attachments as part of the validation process. We refer to all these collectively as “8821s”.

Count the 8821s - Count all 8821s using the following guidelines:• Line 3b - An appointee listed on Line 3b on page 1 of the Form 8802 application is counted as 1 8821.• Attachments - Each attached Form 8821 or Form 2848 is counted as 1 8821.

An application has an appointee listed on Line 3b, and 0 attached 8821 or 2848 forms. We count this as 1 8821.

An application has an appointee listed on Line 3b, and 5 attached 8821 forms. We count this as a total of 6 8821s.

An application has no appointee listed on Line 3b, and 322 attached 8821 forms. We count this as 322 8821s.

An application has an appointee listed on Line 3b, and 5 attached 8821 forms and 5 attached 2848 forms. We count this as 11 8821s.

Write the total number of 8821s in a blank space on the top right of page 1 of the Form 8802, beneath where you wrote the number of certifications.

Check for Foreign Forms - For some of our tax treaties, there are forms that must be authorized by the IRS. The taxpayer includes these foreign forms with their application. If an application has foreign forms attached:

Review the foreign forms for duplicates.

Make a photocopy of each different foreign form.

Write or stamp "Copy" on the photocopies in the upper right-hand corner of the top margin.

Never date stamp a foreign form at this stage. Foreign forms are only stamped when their corresponding F6166 certifications are printed, see IRM 21.8.4.4.14, Foreign Claim Forms and/or Procedures.

Write "FF" on the first page of the Form 8802, beneath where you wrote the "I" or "B" entity designation.

If the foreign form is a UK VAT66A form, write "VAT66A" next to the "FF" .

Build the application packet by arranging the pages in the following order:

All pages of the Form 8802 Application (in order).

Any Foreign Form copies.

Any attached correspondence, 8821s, other forms, supporting documentation, etc.

Any envelopes or other mailing information.

Staple all of these pages together.

Attach any original Foreign Forms to the back of this packet with a paperclip.

Makes notes - As you look over the application, you may notice things that might require special attention from the TE who works the case; things such as missing pages, possible overpayments, possible duplicate applications, or text that can’t be read. In this case, write a note in the bottom margin on page 1 of the Form 8802. For instance, the taxpayer might have forgotten to include page 3, so you would write something like, “Page 3 missing”.

Check for duplicates - Sometimes taxpayers send multiple copies of the same application (this happens primarily with faxes, and you will need to check Pega as well). If you find an application that looks like it might be a duplicate of another, compare the applications to make sure there are no differences. See IRM 21.8.4.3.2.4, Possible Duplicates. The most important areas to check are:

Certification Year

Penalty of Perjury Statement

Amount and Countries of Certification

Page 2 signatures

If all these items appear to be the same, write “Possible Duplicate” as a note on one of the applications.

If the above information is duplicated but there is a different payment, do not mark the application as a possible duplicate. It must be batched for TE processing.

Screen for Quick Closures - A Quick Closure is an application that should be very easy for a TE to process from start to finish, see IRM 21.8.4.3.2.3, Quick Closure Screening.

Coding in Pega will look a little different. There are no papers to mark up. Instead, the coding is done by the selections you make about the case on the first and second screens. It is very important that you select the appropriate aspects of the application, as this will help to determine the batch number.

Screen 1 -This screen you will be able to select if it is an Individual "I" application or a Business "B" application. The rest of the screen is for the applicant’s name and address. In the address section, you can indicate if it is a foreign address.

Screen 2 - This screen you will be able to enter the payment information. You will also be able to code the rest of the case. By indicating which form, the payment information, third party information, the OFP code and the clerical prefix you will generate the USRC batch number.

Form Type - Select the form associated with the application.

Third Party Information - Select if there is a third-party authorization and which type.

OFP Code - Select the OFP code that identifies the type of case.

Clerical Prefix - Select the clerical prefix that identifies the type of case.

USRC only processes applications that request certification for the current year or previous years. We do not process applications requesting future years. Applications requesting future years are treated as Early Submissions.

We will, however, accept requests for the next year only if they are received on December 1st (or later) of the current year. We will process the case, but we will not issue the Form 6166 until January 1st of the following year.

If the current year is 2024 and we receive an application in August requesting a certification year of 2025, then this application is an Early Submission and should be rejected. If we receive the same application on December 1, 2024, to December 31, 2024, however, we will accept the application for processing. The Form 6166 will be issued January 1, 2025, or after.

If you find an application requesting a future year:

If the taxpayer is requesting only one year, and it is for a future year (or multiple years for future years), the application is an Early Submission.

If the taxpayer is requesting multiple years and one or more are for the current year or earlier, the application is not considered an Early Submission. Mark a red X through the future years and process as normal. Do not count the future years as Records.

For paper cases, photocopy all 3 pages of an Early Submission application and attach the copies to your Pay.gov Feeder Sheet. You do not need to make a photocopy if the applications are OTC.net.

For Pega cases, there is an Early Submission suspense reason that will hold the case from Dec 1 until Jan 1st. Then it will automatically come out of suspense. Process as a normal Early Submission and the TE will put it into this suspense queue.

Some applications are very easy to certify. We call these applications “Quick Closures”. These should be able to be worked from start to finish within 48 hours. It is clerical’s job to determine whether an application can be classified as a Quick Closure (QC).

To be classified as a Quick Closure, the application:

Must be either a Form 1040 or Form 1120 filer, or Complex Trust only.

Must be Full Paid.

Page 1 must have an SSN or EIN.

For 1040 filers, Line 4a on Page 1 must have “Individual” checked, and either “U.S. Citizen” or “U.S. lawful permanent resident (green card holder)” checked.

Line 7 on Page 2 must have a year listed.

Line 10 on Page 2 must have a Penalty of Perjury (POP) statement (or a POP statement must be attached) if the year requested on Line 7 is for the current year. If the previous year is listed, the application should have a POP statement only if the case has an IRS Received date of April 16 or earlier of the current year. All POP Statements should have the main elements included: a phrase stating the applicant is a resident of the US for the year being requested, or (for the current year) a phrase stating that the applicant is a resident and will continue to be throughout the current year.

“I hereby certify under Penalty of Perjury that (Applicant’s Name) is currently a resident of the U.S. and will continue to be for the current year.”

The key word in any POP statement is the word "Resident" . If the word "Resident" is not in the POP statement, then it is not valid (and therefore not a QC). If the statement says "Citizen" and not "Resident" " it is not a valid statement.

Page 2 must have a Signature, Printed Name, and Date. For business applications, the signature must also have a title.

Page 3 must have countries of certification listed.

Quick Closures cannot:

Be any filing entity other than 1040, 1120, or Complex Trust.

Be part of a Multi that includes any filing entity other than 1040, 1120 or Complex Trust.

Be Part Pays or Overpays.

Be an Early Submission.

Have a PO Box unless it also has a physical address on Line 2.

Have attached foreign forms.

Have any missing pages.

Request any year more than 25 years before the current calendar year. For example, if the current year is 2025, the earliest year requested cannot be before 2000.

Have any attached 8821 or 2848 forms (third-party appointees listed on line 3b are acceptable as long as there are no other 8821/2848 forms attached).

Have "Other U.S. resident alien" checked on Line 4a on page 1.

Have "Disregarded Entity" checked on Line 4i on page 1.

Have VAT checked on Line 9 on page 2.

Have any form of the words "Teacher" , "Researcher" , "Educator" , "Professor" , etc., listed in the POP on Line 10 on page 2, or list an educator POP.

Coding the form:

If you determine that an application qualifies as a Quick Closure, mark a capital-letter "QC" in the upper left corner of page 1 of the Form 8802 and place in the QC Fine Sort baskets.

For a Pega case, you will check the "Quick Closure" box.

Applications that state "second" or ""duplicate" application or have an indication that it is not an original, may have already been processed.

Check the application to determine if it is a third-party application.

If it is a third-party application, then check for line 3b information or Form 8821 attachment. Then check the Form 8821 Database to see if the appointee information is already listed. If so, do not enter it again. Ensure that the attention name and mail stops are included when listed and continue processing the Form 8802 application.

When appointee information is not listed on the Form 8821 Database it must be manually entered.

Possible duplicate applications must be researched on the United States Residency Certification (USRC) Database for the original Form 8802.

Choose Form 6166 from the menu bar.

Choose Search.

When researching possible duplicates, first determine if there is a duplicate or an additional request. Pay careful attention to the details of the application, the entity, the year of certification, the countries requested, the volume of certifications, and the type of certification when making your determination. When a determination is made, use the following chart to process the application:

If

Then

1. The Form 8802 is a duplicate.

Check the status of the original.

2. The original case is in an open or suspended status.

Associate the application with the original application. Notify the requestor via telephone, if number provided.

3. No original case has been found but the case clearly indicates that it is a duplicate application.

The application must be given to a manager or lead to determine how it must be handled.

4. The original case is in closed status, but certification was not issued.

If an applicant was denied certification of a previously filed Form 8802, do not use the additional request box.

Associate with original application and/or letter and notify the requestor of the status of the case via telephone, if telephone number is provided. If all information needed is provided, process the case.

5. The original Form 8802 was recently processed (within the last two weeks) and certification was issued.

The duplicate application is classified waste and can be discarded.Classified waste is documentation containing taxpayer entity or account information that is not part of the case and is not needed for audit trail purposes. Refer to IRM 21.5.1, General Adjustments for guidance on handling classified waste to prevent inadvertent/unauthorized destruction of records.

6. The Form 8802 is not a duplicate but a modification of the original requesting additional certifications.

Verify that the user fee has been paid and that any alterations or modification made to the form were made by an authorized person. See IRM 21.8.4.2.2.2.1, Validating Electronic Payments.

7. The modifications of the Form 8802 were made by a person authorized to do so.

Process the application following certification procedures.

Often, USRC Clerical receives mail and faxes that cannot be classified as new receipts. Taxpayers send us things like Foreign Claim Forms, Forms 8821 and 2848, Penalties of Perjury statements, and more without an accompanying Form 8802. In these cases, we must research the documents to see if they belong to an existing application. We call this research process “Screening”, and it should be done on all documents without an accompanying Form 8802 before we reject them.

Correspondence is all communication from an applicant or their representative, excluding tax returns, whether solicited or unsolicited. This includes:

Written communications in response to IRS requests for information or data.

Written communications, including annotated responses, that provide more information or dispute IRS correspondence.

A telephone call that results in a written referral (Form 4442, Inquiry Referral) or research.

All correspondence, IRS initiated and Applicant Correspondence, is handled following IRM 21.3.3.4.2, Policy Statement P-21-3 Procedures.

Policy Statement P-21-3 (formally referred to as Action 61) was created to improve the quality and timely handling of applicant correspondence. When working replies sent in by the applicant (in response to the IRS notice or letters sent), remember that care must be taken to conform to the Policy Statement P-21-3 requirement.

Respond to the applicant inquiry within 30 days.

If correspondence was received through email, do not reply by email but offer to either phone or fax the reply. Enterprise Electronic Fax (EEFax) is the most secure method of responding to a taxpayer to avoid any loss of personally identifiable information (PII).

When unable to issue a response to the applicant within the required time frame, Policy Statement P-21-3 requires an interim letter. Interim letters must be sent every thirty days until you issue the certification or determine that certification cannot be issued.

Correspondence must also be sorted into categories:

Suspense

Open

Closed

Inquiries

Correspondence in response to a specific suspended case, and information required to process a case, must be associated with the original case and given to a tax examiner to be worked.

Correspondence specific to an open case, must be associated with the case and given to a tax examiner to be worked.

Correspondence specific to a closed case must be associated with the original case. If the information provided indicates that an error may have occurred or the information was needed during the processing of the original, then give the case to a tax examiner to initiate a new case.

When reprocessing a closed case, the original application received date must be circled out using red or brown pencil and enter the correspondence date as the received date.

Correspondence inquiring about the certification process, or to check on the status of a case, must have a response issued.

When processing documents without a Form 8802, this is called Screening:

Start with the correspondence. When sending in documents that do not include a Form 8802, the taxpayer may have included a letter or other note telling us why they are sending us the documents. Things to look for include (but are not limited to):• TE Name - The documentation may be in response to an inquiry or request sent to the taxpayer by a TE.• Reference Number - The taxpayer may have included a USRC Batch/Record number as a reference for their case.• Attached IRS Correspondence - The taxpayer may have attached a letter they received from a TE concerning their application.

Look it up. Whether or not the taxpayer included any of the above information, you need to look for an associated case in the USRC Database.1) Start the USRC Database by double-clicking on the USRC icon on your desktop.2) Click the “I Agree” button on the “Authorized Use” pop-up.3) Click the “Form 6166” menu and select “Search” in the pull-down.4)The “Form 6166: Search Request” window that pops up lets you search for existing records by:• Record/Folder ID - The batch number of a batch (which shows all records in a batch), or the reference number (the batch number plus record number of a batch, which shows you only that record). For instance, typing in B3D18Z0591 will show you all records in that batch; while typing in B3D18Z05910007 will show you only record 7 in that batch.• TIN - The TIN of the taxpayer. If you are searching for an SSN, click the SSN checkbox. Do not click the checkbox if you are searching for an EIN.• Taxpayer’s Name - Try to enter the full name of the taxpayer (either a person or a business).

If the taxpayer did not give you a case number, it is easiest and most accurate to search by the taxpayer’s TIN.

5. If a record matches your search, it will open in the Database for you to do further research. If no record matches your search, try searching with different criteria. If you are unable to find a matching record, treat any Form 8802 as a new receipt, and any other documents as Rejects.6) When searching by TIN or name, multiple records may open for that taxpayer. Find the most recent record for that taxpayer by looking at the Batch ID and Case # pull-down menu. See IRM 21.8.4.3.3, Batching Overview.7) Make a screen print of the record and attach it to the front of the document(s).8) Determine the Tax Examiner -The SEID and name listed in the “Oper:” field belong to the last person to work on and save the case. This is who will get the screening/correspondence.

More than one TE may have worked on the same request. For example, the correspondence you received may have one TE’s name on it, but the USRC Database has another TE listed. The screening/correspondence goes to the TE listed in the USRC Database.

9. Associate the document(s) with the original case (if available). If the USRC Database shows the case has been closed (status 199, 000, or 099), pull the original case from the closed-case wall. If you are unable to locate the original case, continue to Step 10.10) Write the name of the TE that is listed in the USRC 6166 Database and their Team number on the first page of the correspondence. If the envelope is on the top of the correspondence, then you can write the information on there. Do not write anything directly on Foreign Forms. Use a post it or a piece of paper to write the TE’s name/team number.11) Stage the screening/correspondence packet on the Clerical TE Team Inbox Cart by team number. This cart should be delivered to the Technical Team Inbox Cabinet located on the 3rd Floor. Delivery of this cart must be done daily.

Making Screen Prints - Whenever USRC Clerical needs to send information to the technical teams, it is usually helpful to include a screen print. In some instances, such as for validating Pay.gov applications or for screening/correspondence, making a screen print to attach to the documents is required. With the necessary information showing on your screen:

Press the “Print Scrn” button on your keyboard. This button is located on the top row of keys on the right side of the keyboard.

Your mouse cursor turns into a target selector that you can move around the screen to highlight different areas that will be included in the screen print.

Highlight the area of the screen that you want to print. In the case of making screen prints from the USRC 6166 Database, make sure you highlight only the actual record window, and not any of the black area around it – anything highlighted will be captured for printing, and printing large amounts of black area is a waste of printer toner.

Click the left mouse button (or the camera icon that may appear at the bottom of the screen) to confirm the screen print. If you do not want to make a screen print, press the “Esc” key instead.

The Snagit Editor software opens and shows you the screen print you just made.

Click the printer icon in the top left corner (or press “Ctrl + P”).

Make sure the proper printer is selected in the Print window.

Click the “Print” button to print the screen print.

The Taxpayer Advocate Service (TAS) provides assistance to taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems the IRS has not resolved through normal channels or believe that an IRS system or procedure is not working as it should.

See IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for handling requirements when a taxpayer is experiencing a hardship, an unusual delay in resolving their account issue, or specifically requests TAS assistance AND you cannot resolve the taxpayer’s issue within 24 hours (i.e., "same day").

As of January 5, 2026, Accounts Management (AM) no longer prepares Form 911 or Form e-911 for taxpayers meeting TAS criteria or otherwise requesting TAS assistance.

USRC sometimes receives mail that does not belong to us (mail that is not related to an application or U.S. Residency Certification). This mail needs to be rerouted to the appropriate destination so it can be properly processed. Reroutes should be worked at least once per day.

Take work out of the Reroute basket.

Sort the work by forms (1040, 941, 8821, etc.) or type of mail.

All types of tax forms (1040, 1041, 1120, etc.) discovered during the sorting of incoming mail are to be rerouted immediately.

To work Reroutes, you need to use the Philadelphia Maildex, which is available on the IRS intranet.

Searching the Maildex. With the Philadelphia Maildex open, you can use the search function to find where to send a given form or document.

In the top Right-hand corner of the Maildex, click on the binocular’s icon that says, “Find and Select” (or press Control-F), to open the “Find and Replace” window.

In the “Find and Replace” window, enter the information you’re looking for (like a form number) in the “Find what:” field. For example, if you need to reroute a Form 433, enter “433” in the box.

Click the “Find Next” button.

At the bottom of the Maildex there are 7 tabs. The “Find and Replace” function searches the currently selected tab (the one showing on the screen). Start by searching the first tab. If you can’t find what you’re looking for in the first tab, search each tab until you find it, or until you’ve gone through all of the tabs.

If you can't find what you're looking for in the Maildex, talk to your Lead or Manager.

Once you have located where the reroute should be sent, you will need to complete a Form 3210, Document Transmittal form with separate line entries for each different form type going to the same address.

“To” - enter the routing address from the Maildex.

“Release Date” - enter the date you are sending out the reroute.

“Remarks” - enter “Not US Certs criteria” or something similar.

“Document Identification” - enter:a) “Quantity” - the amount of a given document type being rerouted.b) “Code or Type” - enter “EA” for “each”.c) “Description” - enter a brief description of the document. The description should include the taxpayers’ last name, the last 4 digits of the taxpayer’s TIN (if available), and the document form number (e.g., 1040, W-7, etc.), if available.

If you have more than 3 of one type of document, you don’t need to put in the taxpayer’s name or TIN – you only need to enter the quantity and form number/type. For example, Quantity = 30, Code or Type = EA, and Description = Form 433A.

“From” - The address for USRC:Internal Revenue ServiceU.S. Residency Certification Clerical Department3-E08.123Philadelphia, PA 19255

“Releasing Official” - enter your name and title.

For work going to another service center, you still need to fill out a Form 3210. The only change is that you address it to the IRS Service Center you are shipping it to. Everything else is filled out the same way.

If the work is going to a different department within the Philadelphia Campus, you need to fill out a PAMC Routing Slip in addition to the Form 3210. (You don’t need to fill out a PAMC Routing Slip if the reroute is going to another service center.)

Enter the appropriate information for the destination: Date, Route to, and Dept/Emp# (Department/Employee #).

Enter the appropriate information for "from" section: From, Dept/ Emp# (Department/Employee #), and Supervisors Initials and Ext (Extension).

In "Reason for Routing/ Remark" enter "Not US Certs criteria" .

Now that you’ve filled out the main forms, you’re ready to ship. All reroutes fall into one of two categories: External or Interoffice.

External: To ship to an offsite location, put the documents and Form 3210 in a windowless security envelope addressed with the correct address from the Maildex, or from the Campus Mailing Addresses site in SERP. You do not need a PAMC Routing Slip or a 30th Street Routing Slip. Put the sealed envelope in the Outgoing Mail bucket.

Internal: To ship interoffice, you must use an interoffice envelope if one is available. If an interoffice envelope is not available, you can use a plain windowless envelope with a 30th Street Routing slip attached to the front. Put the documents, Form 3210, and PAMC Routing Slip in the envelope and put it in the “Interoffice Mail” bucket.

The areas that must be filled out on the 30th Street Routing slips are Mail Stop, To (the unit it is going to), and who it came from (your contact information and BLN).

Once you have validated and coded an application, it needs to be fine sorted under different criteria so it can be batched properly, see IRM 21.8.4.3.3, Batching Overview. When sorting, Pay.gov and OTC.net applications are sorted separately, except in the case of Quick Closures, where they can be combined. To help you with this, the sorting cart has baskets from Pay.gov applications on one side, and baskets for OTC.net applications on the other.

Determine Individual Master File (I) or Business Master File (B) - Applications are first separated into Individual filers or Non-Individual filers. Determine entity by checking Line 4 of the Form 8802 application:

Line 4a: If the Taxpayer checked box 4a, the entity is considered an “individual” and belongs in IMF (“I”).

Line 4b to 4j: If the Taxpayer checked any box other than 4a (or any box in addition to 4a), the entity is a “non-individual” and belongs in BMF (“B”).

"B" Applications: Separate into Flow or Mixed.

"Flow" refers to "Flow-through" entities, a type of tax designation for Partnerships (tax Form 1065), Trusts (tax Form 1041), and S Corporations (tax Form 1120s). If an application has been noted during validation as being filed under any of these 3 tax forms (1065, 1041, or 1120s) it is “Flow”. See IRM 21.8.4.3.2.1, General Coding, for more information.

"Mixed" refers to any B application that is not a Flow application.

Sort - Once you’ve separated the “I” applications from the “B” applications, and separated “B” applications into “Flow” or “Mixed”, sort the applications into the appropriate baskets on the sorting cart using the following criteria:

Quick Closures

Sort both Pay.gov and OTC.net Quick Closures into the “I” or “B” QC baskets.

Sort “B” Applications:a) “Mixed” with Foreign Addresses or “Flow” with Foreign Addresses.b) “Mixed” with Foreign Forms or “Flow” with Foreign Formsc) “Regular” Mixed (forms without foreign addresses or foreign forms) or “Regular” Flowd) “Part Paid” Mixed or “Part Paid” Flow

If you have an application with both a Foreign Address and Foreign Forms, the Foreign Forms take priority when sorting: Sort them into the Foreign Form basket.

Sort “I” Applications:a) “I” with Foreign Addressesb) “I” with Foreign Formsc) “Regular” “I” applications without foreign addresses or foreign formsd) “Part Paid” “I” applications

If you have an application with both a Foreign Address and Foreign Forms, the Foreign Forms take priority when sorting: Sort them into the Foreign Form basket.

Sort Multis: The multiple parts of a Multi always stay together. Rubber band the parts of a Multi together and place the Multi in the appropriate OTC.net or Pay.gov basket at the bottom of the fine sorting cart.

Remember, when doing your fine sort, make sure you are putting OTC.net applications on the OTC side of the sorting cart, and you are putting Pay.gov applications on the Pay.gov side. Only Quick Closures can be mixed between OTC.net and Pay.gov applications.

After applications have been validated and sorted, they must be batched for data entry into the USRC 6166 Database, see IRM 21.8.4.3.4.1, Phase 1 - Inventory Control Process (ICP). Applications are put into batches based on the baskets on the Fine Sorting Cart – the applications in each basket can be batched together but cannot be mixed with applications from any other basket. All validated and sorted work should be batched every day.

Gather materials - To put the work into batches, you’ll need folders, batching sheets, rubber bands, a stapler, a red ink pen, and a USRC Batch Number Job Aid (now located in IRM 21.8.4.3.3.1, Batch Number Format).

Get work from a sorting basket on the sorting cart - Applications are batched together based on the categories they’ve been sorted into on the Fine Sort cart:• Pay.gov or OTC.net - Except for Quick Closures (see below), Pay.gov applications can only be batched with other Pay.gov applications, and OTC.net applications can only be batched with other OTC.net applications.• “I” or “B” - You cannot batch “I” and “B” applications together.• Quick Closures - Quick Closures are the only batch type where you can combine Pay.gov and OTC.net. Do not combine “I” with “B”.• Foreign Forms, Foreign Addresses, or “Regular” - Cannot be combined into the same batch. Applications with attached Foreign Forms and a Foreign Address should have been sorted into the Foreign Form basket during Fine Sorting, see IRM 21.8.4.3.2.6, Fine Sort of Validated Inventory, and should be batched with other Foreign Forms.• “B” applications: Mixed or Flow - Flow-through entities are more time consuming to process and are batched separately from Mixed entities.• “B” applications: With 8821/2848’s or Without 8821/2848’s - For each type of “B” application, you must separate them into those applications with 8821/2848’s and those without 8821/2848’s.

If all they have is an appointee listed on Line 3b of Form 8802 then they still are considered to have an 8821.

• “I” applications: With 8821/2848’s and Without 8821/2848’s - When batching, it doesn’t matter if “I” applications have 8821/2848’s or not. “I” applications that have 8821/2848’s can be batched together with “I” applications that do not.• Part-Paid - Part-paid applications only get batched with other Part-paid applications in the other categories.

IRS Received Date - In addition to the categories described above, applications are batched according to the IRS received date and by business week.• Batches may include IRS Received Dates that fall within the same business week (Monday through Friday of the same week) during the same month.• Batches may not include IRS Received Dates from different weeks, months or years.

A business week goes from the end of June to the beginning of July. The applications received during that week in June must be batched separately from those received in July, even though they were received during the same business week.

Batch Size - Try to make the batches as large as possible, as long as you don’t go over the maximum record amount for each type of batch:• Quick Closures: 25 Records per batch.• Flow-Through Entities: 5 Records per batch.• Mixed: 25 Records per batch.• 8821/2848's: No more than 99 8821 or 2848 forms per batch, unless they belong to a single application.

It is okay to go over these amounts by 1 to 3 records or so but try to keep them near these limits.

Batching 8821/2848’s - Some taxpayers (primarily large partnerships or trusts) may include hundreds or even thousands of 8821/2848 forms. When batching such applications, it is the clerk’s responsibility to separate the forms and rubber band them into groups of 99.

Fill out the Batch Sheet - The Batch Sheet has spaces for you to write:• 6166 Batch # - Write the first 6 digits of the 6166 Batch # according to the guidelines in IRM 21.8.4.3.3.1, Batch Number Format.• 8821/2848 Batch # - Don’t put anything here, yet. This will be written in later.• IRS Received Date - The earliest IRS Received Date on the applications in the batch. If there are multiple days in the batch, write it as a date range.

A batch contains Received Dates from August 10 to August 14 of 2024. Write the Received Date as: 8/10 - 8/14/24.

• Batch Date - The date you batched the work.• Form 8802 - The total number of actual applications in the batch.• Records - The total number of Records in the batch.• Certs - The total number of Certifications requested in the batch.• Form 8821/2848 - The total number of 8821/2848’s in the batch.• Tax Form - Highlight or circle either “Mixed” or “Flow”.• Pay.gov or OTC.net - Highlight or circle either “Pay.gov” or “OTC.net”. In the case of Quick Closures (which may include both), you may highlight or circle both.• Foreign Forms Attached - Highlight if the batch includes foreign forms.• Total Multi Money $$ - Write in the total payment amount of the multi. Do this on all batches in the multi.• Multi - Write Part ___ of ___ in the appropriate boxes for each batch the Multi has been split into. The batch with the “Money” application will always be the first batch.

You have a Multi that was split into one “I” batch, one “B” batch with 8821/2848’s, and one “B” batch without 8821/2848’s. The batch with the “Money” application will be Part 1 of 3, and the next 2 batches will be Part 2 of 3, and Part 3 of 3.

You must fill out the Part ___ of ___ boxes even if there is only one batch in the Multi (making it Part 1 of 1).

• Total Batch Money $$ - Write in the total payment for the applications within the batch.• Part Paid - Highlight or circle if the batch is made up of Part-Paid applications.• Batcher Name - Your full name and your team number.• Date - The date you made the batch (the same as the “Batch Date” box).

Staple the Batch Sheet to the front of an empty folder so that the folder opens from the top. Staple it on the sides so that it is less likely to be torn off the folder as it placed in, or removed from, the filing sleeves.

Put the batch in the folder and rubber band the folder closed.

Put the completed batch on the “Ready for Batch Numbers” cart.

Each batch gets its own unique, 10-digit batch number to help identify it in the system. This batch number also helps us identify the type of applications included in the batch.

USRC 6166 Batch numbers are arranged in the following format:

B

3

F

259

0369

1

2

3

4 and 5

6

During the batching stage, the clerk creating the batch gives it the first 6 digits using the following rules:

“B” or “I” - The first digit of the batch number is a “B” for “B” applications, or an “I” for “I” applications.

Technical OFP Code - The second digit of the batch number indicates the batch type:• 1 – Individual: For all “I” batches except for Quick Closures. If the first digit of the batch number is an “I”, the second digit must be either a 1 (individual) or a 6 (Individual Quick Closure). “I” batches cannot have any other number as their second digit.• 2 – Non-Individual without 8821/2848’s: For all “B” batches that have no 8821/2848’s (either attached or as Line 3b appointees).• 3 – Non-Individual with 8821/2848’s: For all “B” batches that have associated 8821/2848’s (either attached or as Line 3b appointees).• 4 – Non-Individual Quick Closures: All “B” Quick Closures.• 5 – Flow-through Entities with 100 or more 8821/2848’s: Only Flow- Through entities and only if they have 100 or more Form 8821/2848’s attached.• 6 – Individual Quick Closures: All “I” Quick Closures.

Clerical Prefix - The third digit indicates the type of work in the batch.• T – Taxpayer Advocate Services (TAS). TAS cases are batched and assigned batch numbers under special rules. (See IRM 21.8.4.3.3.4, TAS Cases).• Q – Quick Closures.• A – Aged Inventory. Applications that have an IRS Received date more than 30 days older than the earliest Phase 2 date.• V – International Addresses. Applications with a foreign address on line 3a.• P – Part Pay. Part paid applications.• X – Rejects.• C – Check Only.• F – Foreign Forms Applications with Foreign Claim Forms.• M – Multi Payments.• D – All others. All other batches that are not any of the above.

Only 1 of these prefixes is ever used in a batch number. The listing above is in priority order from top to bottom. If a batch falls under multiple prefixes, use the prefix highest on the list.

You have a batch of applications with both Foreign Forms (prefix “F”) and International Addresses (prefix “V”). Prefix “V” has a higher priority than prefix “F”, so you should use “V” as the prefix in the batch number.

Year - The fourth and fifth digits are the last 2 numbers of the IRS Received Date year (22 for 2022, 23 for 2023, 24 for 2024, etc.). This may not necessarily be the current year.

Pega batch numbers will only have a 1-digit year in the 4th position (e.g., 2 for 2022, 3 for 2023, 4 for 2024, etc.).

Month - The sixth digit is the IRS Received Date month expressed in sequential order (e.g., 1 for January, 2 for February, 3 for March, etc.).

For Pega batch numbers this will be the 5th position.

Batch Identifier - The last four digits are the batch identifier, which is given to the batch when the batch numbers are assigned in the clerical logbooks.

For Pega, it will be the last 5 digits.

Taking it all together, the USRC 6166 Batch Numbers tell us quite a bit about what kind of work is in the batch. For instance, using the batch number listed at the beginning of this section, B3F1790369, we can tell that it is made up of Non-Individual filers (“B”, the first digit), they have 8821’s (“3”, the second digit), they have Foreign Claim Forms (“F”, the third digit), they were received in 2025 (“25”, the fourth and fifth digits) in September (“9”, the sixth digit), and it is the 369th batch assigned in the clerical logbook for that month and year (“0369”, the last four digits). Write the first 6 of the Batch Number in the “6166 Batch #:” box on the batch sheet. The last four digits will be added to the number by the clerk logging the batch numbers in the clerical logbook.

Some Multis may include different sorting categories (such as having both “I and “B” applications, some with foreign addresses and some without, etc.). We batch these Multis in the same way as other batches (sort the applications and batch by sorting category) except that we keep together all the batches that the Multi is split into.

Sort the applications - Use the same sorting categories as non-Multi payments.

Batch by category.

Copy the "Money Page" - During the coding process, one application was designated as the "Money" application: the application and TIN that the payment is recorded under, see IRM 21.8.4.3.2.1, General Coding. Make a photocopy of the first page of the "Money" application for each batch the Multi has been sorted into. Include this "Money Page" at the start of each batch in the Multi. Be sure to label the money page as "Money Page" in big letters across the page. This will ensure that it is not input as a document during the ICP phase or TE processing.

is much the same as batching other applications with the following exceptions:

“I” or “B” - Separated into “I” applications or “B” applications.

Batch Size - 25 records maximum, regardless of entity or IRS Received Date.

Pay.gov and OTC.net - May be batched together.

Received Date - One batch can include any IRS Received Date, regardless of business week or month.

“TAS” stands for “Taxpayer Advocate Service”, which are special cases that need to be expedited through the process of issuing certifications. The implementation of the TAS Outlook Mailbox has significantly decreased the number of actual paper cases Clerical receives but they are high priority and need to be batched immediately if you come across one.

TAS cases are batched individually (one TAS case per batch).

The batch number for a TAS case is always the capital letter “T”, the last 2 digits of the current year, and the OAR number provided on the TAS case.

Once a TAS case has been batched, give it to your Manager or Lead immediately so they can hand deliver it to the USRC TAS Technical Team 109.

Once batched and given the first 6 digits of the batch number, it is necessary for each batch to be given the batch identifier (the last 4 digits) and logged into the appropriate clerical logbook.

Open the Logbook - Open the appropriate logbook on the shared drive for the month and year that matches the month and year of the IRS Received date on the batch sheet.

The logbooks are password protected. Ask your Manager or Lead for the current password.

If someone else already has the logbook open, you will get a message stating that the file is in use and is “locked for editing”. This means that you CANNOT make changes to the file. Click the “Cancel” button and try again in 30 minutes. Or you can click Notify, minimize your screen and when the person that is logged in logs out, the file will pop up when it is no longer in use.

If you get a security pop-up warning you that Macros have been disabled, click the “Enable Content” button.

If you get a pop-up warning you about updating links to external sources, click the “Don’t Update” button.

The logbook has 2 tabs at the bottom: “Batch Numbers” and “Phase 1 & 2”. Click the “Batch Numbers” tab to open the Batch Info worksheet.

Unprotect the worksheet. In the upper-right corner of the Batch Info worksheet, click the “Unprotect” button.

If the button does not work, you can also unprotect by clicking “Review” in the tool ribbon and then clicking the “Unprotect Worksheet” icon that appears in the toolbar.

Enter the password to unprotect the Batch Info worksheet. Ask your Manager or Lead for the current password.

Ensure that all filters are off on the page.

Enter the new batches starting with the first empty row at the bottom of the worksheet and give each batch its Batch Identifier.

Enter the first 6 digits of the batch number that was written on the Batch Sheet during batching.

The Batch Identifier (the final 4 digits of the batch number) is added on to the end of each batch number in sequential order, starting with the last batch number in the log that is not a TAS batch.

The last Batch Number entered was B2M1830576. This means that the next Batch Identifier will be 0577. If the batch number written on the Batch Sheet during batching was I1D183, the complete batch number should be I1D1830577. The next batch entered would end with 0578, the one after that would end with 0579, etc.

TAS Cases: TAS cases are the exception to the batch numbering rule. Enter the TAS OAR case batch number exactly as shown on the TAS OAR Batch Sheet.

Write the 4-digit Batch Identifier at the end of the 6-digit Batch Number in the “6166 Batch #” box on the Batch Sheet to complete the 10-digit Batch Number.

Assign the 8821/2848 Batch Number. The 8821/2848 Batch Number has only 9 digits. We do this even for batches that do not have 8821/2848’s.

If the 10-digit 6166 Batch Number has a Batch Identifier of 0001—0999, drop the first zero of the Batch Identifier.

The 6166 Batch Number is B5D18X0327, drop the first zero in the Batch Identifier to get the 9-digit 8821 batch number: B5D18X327.

If the 10-digit 6166 Batch Number has a Batch Identifier of 1000 or higher, drop the first digit of the Batch Number year.

The 6166 Batch Number is B5D1852477, so we drop the “1” from the “18” (the year) to get our 9-digit 8821 batch number: B5D852477.

Write the 8821 Batch Number in the “8821 Batch #” box on the Batch Sheet.

If there is more than one batch of 8821s, each additional batch is given a new batch number by dropping the second-year digit of the batch number and adding a letter — starting with “A” and going to “Z” — to the end.

The 8821 Batch Number is B5D852477, so we drop the “8” (the second-year digit) and add an “A” to the end to get our 9-digit 8821 batch number: B5D52477A. The next 8821 batch would be B5D52477B. The third would be B5D52477C, and so on.

If there are still more batches after using “Z”, drop both the month and year digits and add a double letter — starting with “AA” and going to “ZZ”.

B5D2477AA, B5D2477BB, B5D2477CC, etc.

Fill out an 8821 Batch Sheet if you have more than one batch of 8821s.

Fill out the rest of the fields on the Log Worksheet from the information provided on the Batch Sheet:

IRS Rec'd Date: Enter the date on the batch sheet. In the case of a date range, enter the earliest date.

Batch Date