Filing checklist
Before preparing 8822, verify the identity of the form and gather the records the instructions call for.
- For 8822, verify tax year, taxpayer identity, and supporting schedules against IRS instructions before filing.
- Confirm the tax year and revision before filing.
- Match names, taxpayer identification numbers, and dollar amounts against source records.
- Match the form name, form code, agency, and revision shown on the document before you start.
- Gather identification details, addresses, account numbers, dates, and supporting records referenced by the form.
- Complete every required section that applies to your situation and mark non-applicable fields only when the official instructions allow it.