Instructions for Form 8802 |
2006 Tax Year |
This is archived information that pertains only to the 2006 Tax Year. If you are looking for information for the current tax year, go to the Tax Prep Help Area.
Check Boxes at Top of Page 1
Check this box if Form 8802 is being submitted to request additional Form(s) 6166 for a tax period for which the IRS has previously
issued to you a
Form 6166. The appropriate user fee for the request is dependent upon the number of additional Form(s) 6166 requested. Follow
the fee schedule on page
2.
An applicant can only use this additional request procedure if there are no changes to the applicant's tax information provided
on the original
Form 8802. An applicant may use this procedure to obtain a Form 6166 for any country or countries, whether or not the country
was identified on a
previously filed Form 8802. An additional request for Form 6166 using this procedure must be made within 12 months of the
most recently issued Form
6166 relating to the same tax period.
Additional documentation.
If you are requesting certification for a previously identified country and if additional documentation was necessary
for the original application,
it does not need to be resubmitted with the request for an additional Form 6166. In the signature line of the additional request
form, write “ See
attached copy of the original Form 8802.” Attach a copy of the original Form 8802.
If you are requesting Form 6166 for a country not identified on a previously filed Form 8802 that requires documentation
not previously submitted,
you must include that documentation with the additional request. Sign and date the additional request form. Attach a copy
of the original Form 8802.
Additional request made by third party appointees.
Third party appointees cannot use this special procedure to request additional Form(s) 6166 for countries that were
not originally authorized by
the taxpayer in their previously signed and dated Form 8802. If you anticipate using the additional request procedure to authorize
a third party
appointee to request additional Forms 6166 for a country not identified in your current Form 8802, you must include in line
10, a written statement
authorizing the third party appointee to request Form 6166 covering the same tax period for any country.
Check the box if you have included with Form 8802 a foreign claim form sent to you by a foreign country. The submission or
omission of a foreign
claim form will not affect your residency certification. If the IRS does not have an agreement with the foreign country to
date stamp, or otherwise
process the form, we will not process it and such foreign claim form will be mailed back to you.
Note.
For more information about foreign countries with which the IRS has an agreement to process a foreign claim form, call the
U.S. residency
certification unit at 215-516-2000 (not a toll-free number).
Applicant's Name and U.S. Taxpayer Identification Number
As part of certifying U.S. residency, the IRS must be able to match the name(s) and taxpayer identification number(s) (TIN(s))
on this application
to those previously verified on either the U.S. return filed for the tax period for which certification is to be based or
on other documentation you
provide.
Enter the applicant's name and TIN exactly as they appear on the U.S. return filed for the tax period(s) for which certification will be
based. If the applicant was not required to file a U.S. return, enter the applicant's name and TIN as they appear on documentation
previously provided
to the IRS (for example, Form 8832, Entity Classification Election) or on documentation provided by the IRS (for example,
a determination letter).
Joint return.
If a joint income tax return was filed for a tax period for which certification will be based, enter the spouse's
name and TIN exactly
as they appear on the return filed.
Change in taxpayer's name.
If the taxpayer's name has changed since the most recent Form 8802 was filed with the IRS, the Form 8802 and tax disclosure
authorization for each
individual or entity must be submitted under the taxpayer's new name. In addition, documentation of the name change must be
submitted with Form 8802
(for example, trust agreement, corporate charter).
Certification will not be issued if the name change has not been updated in the IRS database. For information on how
to update the IRS on your new
name, contact customer service. For businesses, the number is 1-800-829-4933. For individuals, the number is 1-800-829-1040.
Line 2. Applicant's Address
Enter your address for the calendar year for which you are requesting certification. Certification may be denied if the applicant
enters a P.O. Box
or C/O address. If you are an individual who lived outside the United States during the year for which certification is requested,
the special rules
under Individuals With Residency Outside the United States, on page 3, may apply to you.
Lines 3a. Mailing Address
Form 6166 may be mailed to you, or to a third party appointee. If you do not indicate a mailing address on line 3a, the Form
6166 will be mailed to
the address on line 2.
Line 3b. Third Party Appointee's Information
If the mailing address entered on line 3a is for a third party appointee, you must provide written authorization for the IRS
to release the
certification to the third party. By filling out the appointee's information in lines 3a and 3b (name and address), written
authorization will be
deemed to have been provided when you sign and date the Form 8802. You are not required to enter a phone number or a fax number
of your third party
appointee. However, by providing a phone number or fax number, you are authorizing the IRS to call or fax your third party
appointee.
The Centralized Authorization File (CAF) contains information on third parties authorized to represent taxpayers before the
IRS and/or receive and
inspect confidential tax information. If your appointee has a CAF number, enter it on line 3b.
Form 8821, Taxpayer Information Authorization, and Form 2848, Power of Attorney and Declaration of Representative.
Form 8821 is used to authorize disclosure of tax information to a third party designee of the taxpayer. Form 8821
cannot be used to authorize a
third party to sign Form 8802 on your behalf, and it does not authorize a third party to represent you before the IRS. Pursuant
to section 6103(c) and
the regulations thereunder, authorization on Form 8821 will not be accepted if it covers matters other than federal tax matters.
Form 2848 authorizes a third party to represent you before the IRS. Only individuals who are recognized to practice
before the IRS can be
authorized to represent you. The only individuals who can be recognized representatives are the following:
-
Attorneys
-
Certified Public Accountants
-
Enrolled Agents
-
Enrolled Actuaries (who have limited authority to practice before the IRS)
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Certain individuals who have a special relationship or status with the taxpayer.
For more information, see Pub. 947, Practice Before the IRS and Power of Attorney. In general, you do not need to fill out
line 3b if you have
attached Form 2848 or Form 8821. In line 3b, write “ See attached authorization.” Attach a Form 8821 or Form 2848 for each additional third party
that you wish to authorize to receive your tax information.
Green card holder.
If you are a resident alien with lawful permanent resident status who recently arrived in the United States and you
have not yet filed a U.S.
income tax return, you should provide a copy of your current Form I-551, Alien Registration Receipt Card (green card). Instead
of a copy of your green
card, you can attach a statement from U.S. Citizenship and Immigration Services (USCIS) that gives your alien registration
number, the date and port
of entry, date of birth, and classification. For more information in determining your U.S. resident status for tax purposes,
see Nonresident
Alien or Resident Alien, in Pub. 519, U.S. Tax Guide for Aliens.
Substantial presence test.
An individual who is not a lawful permanent resident of the United States but who meets the “ substantial presence test” under section 7701(b)
is a resident alien for purposes of U.S. taxation. If you are a resident alien under the substantial presence test and you
have not yet filed a U.S.
income tax return for the year for which certification is requested, you must attach a copy of your current Form I-94, Arrival-Departure
Record. Enter
the date (YYYYMMDD) your status changed on the line provided. For information on determining your period of residency, see
Substantial Presence
Test in Pub. 519.
Students, teachers, and trainees.
If you filed Form 1040, U.S. Individual Income Tax Return, and you are in the United States under an “ A1,” “ F1,” “ J1,” “ M1,” or
“ Q1” visa, include the following with Form 8802:
-
A statement explaining why Form 1040 was filed.
-
A statement and documentation showing that you reported your worldwide income.
Dual-status alien.
An individual is a dual-status alien for U.S. tax purposes if the individual is a part-year resident alien and a part-year
nonresident alien during
the calendar year(s) for which certification is requested. Dual-status generally occurs in the year an individual acquires
status as a U.S. resident
or terminates such status. For example, you are a dual-status alien if you are a U.S. citizen or green card holder and you
lost citizenship or green
card holder status during the same calendar year. You may also be a dual-status alien if you are a non-resident alien but
due to meeting the
substantial presence test become a resident alien during the same calendar year.
The dual-status alien classification does not occur merely due to a temporary absence from the United States, nor
will multiple periods of
temporary absence and re-entry into the United States create multiple periods of U.S. resident and non-resident status. For
information and examples
on the dual-status alien and to determine your period of residency, see Pub. 519.
If you checked the dual-status box, enter the dates (YYYYMMDD) that correspond to the period that you were a resident
of the United States during
the year(s) for which certification is requested.
First-year election.
If you are an individual who made or intends to make the first-year election under section 7701(b)(4) applicable to
the year for which
certification is requested, enter the date (YYYYMMDD) your status as a U.S. resident for tax purposes will begin. For more
information regarding the
first-year election and determining your period of residency, see First-Year Choice in Pub. 519.
-
If you have made a first-year residence election under section 7701(b)(4) applicable to the year for which you are requesting
certification, attach to Form 8802 the election statement you filed with your income tax return for the taxable year of election.
-
If, for the calendar year for which certification is requested, you have not yet filed a first-year residence election statement,
attach to
Form 8802 a statement that you intend to file such statement and that you are eligible to make the election.
Partial-year Form 2555 filer.
Check this box if you filed a Form 2555 that covered only part of a year for which certification is requested. For
each year that this applies,
enter the eight-digit dates (YYYYMMDD) that correspond to the beginning and ending of the period you were a resident of the
United States.
Sole proprietor.
Include on line 6 the type of tax return, name, TIN, and any other information that would be required if certification
were being requested for the
individual owner that filed the Schedule C, Profit or Loss From Business.
Partnerships are not considered U.S. residents within the meaning of the residence article of U.S. income tax treaties. Treaty
benefits are only
available to a partner who is a U.S. resident.
Note.
The Form 6166 issued to partnerships will include an attached list of partners that are U.S. residents. The IRS does not certify
the
percentage of ownership interest of the listed partners. It is the responsibility of the partnership to provide such information
to the withholding
agent.
Include the following with Form 8802:
-
The name and TIN of each partner for which certification is requested and any additional information that would be required
if certification
were being requested for each of those partners.
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Authorization (for example, Form 8821) from each partner, including all partners listed within tiered partnerships. Each authorization
must
explicitly allow the third party requester to receive the partner's tax information and must not address matters other than
federal tax matters.
-
Unless the requester is a partner in the partnership during the tax year for which certification is requested, authorization
from the
partnership must explicitly allow the third party requester to receive the partnership's tax information. The authorization
must not address matters
other than federal tax matters.
An LLC that is classified as a partnership follows the above procedures. Members of the LLC are treated as partners.
Nominee partnership.
Do not check the partnership box on line 4b. Instead, check line 4j and attach the information required by the instructions.
Domestic and foreign grantor trusts and simple trusts can be certified for U.S. residency, to the extent the owner of the
grantor trust or
beneficiaries of simple trusts are U.S. residents. Domestic complex trusts may be certified without regard to the residence
of the settler or
beneficiaries.
A trust is domestic if a court within the U.S. is able to exercise primary supervision over the administration of the trust
and one or more U.S.
persons has authority to control all substantial decisions of the trust.
Grantor trust.
Include the following with Form 8802:
-
The name and TIN of each owner and any information that would be required if certification were being requested for each owner.
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Authorization (for example, Form 8821) from each owner. Each authorization must explicitly allow the third party requester
to receive the
owner's tax information and must not address matters other than federal tax matters.
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Unless the requester is a trustee of the trust, authorization from the trust must explicitly allow the third party requester
to receive the
trust's tax information. The authorization must not address matters other than federal tax matters.
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If the grantor trust is a foreign trust, also include a copy of Form 3520-A, Annual Information Return of Foreign Trust with
a U.S. Owner,
and a copy of the foreign grantor trust ownership statement.
Domestic complex trust.
Unless the requester is a trustee of the trust during the tax year for which certification is requested, authorization
from the trust must
explicitly allow the third party requester to receive the trust's tax information. The authorization must not address matters
other than federal tax
matters.
Simple trust.
Include the following with Form 8802:
-
The name and TIN of each beneficiary and any information that would be required if certification were being requested for
each
beneficiary.
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Authorization (for example, Form 8821) from each beneficiary. Each authorization must explicitly allow the third party requester
to receive
the beneficiary's tax information and must not address matters other than federal tax matters.
-
Unless the requester is a trustee of the trust, authorization from the trust must explicitly allow the third party requester
to receive the
trust's tax information. The authorization must not address matters other than federal tax matters.
Group trust arrangement, described in Rev. Rul. 81-100.
A group trust arrangement that has received a determination letter recognizing its exempt status under section 501(a)
must attach a copy of that
letter to Form 8802.
A group trust arrangement that is seeking benefits from Switzerland with respect to dividends paid by a Swiss corporation
must also attach to Form
8802 the name of each participant and a statement that each participant listed is a trust forming part of a plan described
in section 401(a), 403(b),
or 457(b).
IRA.
Domestic individual retirement arrangements (individual retirement accounts within the meaning of section 408(a) and
Roth IRAs within the meaning
of section 408A) (collectively referred to as IRAs) may be certified as residents (without regard to the residence of the
IRA holder). Either the IRA
holder or the trustee of the IRA may request certification on behalf of the IRA.
An IRA holder requesting certification on behalf of an IRA must provide the IRA account name (that is, the IRA holder's
name) and number, the IRA
holder's TIN, and a copy of Form 8606, Nondeductible IRAs, or Form 5498, IRA Contribution Information. Complete the remainder
of Form 8802 as if
certification were being requested by the IRA.
A bank or financial institution acting as the trustee for IRAs may request certification for multiple IRAs grouped
by year and by country for which
certification is requested. The bank or financial institution must include the following with Form 8802:
-
A list of IRA account names and account numbers for which certification is requested.
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A statement that each IRA account name and number listed is an IRA within the meaning of section 408(a) or 408A.
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A statement that the bank or financial institution is a trustee of the IRA.
Common trust fund as defined in section 584.
Include the following with Form 8802:
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The name and TIN of each participant and any information that would be required if certification were being requested for
each participant.
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Authorization (for example, Form 8821) from each participant. Each authorization must explicitly allow the third party requester
to receive
the participant's tax information and must not address any matters other than federal tax matters. If a pass-through entity
is a participant, you must
list the partners/shareholders/owners/participants/members/beneficiaries in the pass-through entity and obtain authorization
from each such
participant.
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Unless the requester is a trustee of the trust, authorization from the trust must explicitly allow the third party requester
to receive the
trust's tax information. The authorization must not address matters other than federal tax matters.
A common trust fund that is seeking benefits from Switzerland with respect to dividends paid by a Swiss corporation
must also attach to Form 8802
the name of each participant and a statement that each participant listed is a trust forming part of a plan that is described
in section 401(a),
403(b), or 457(b), or is a trust forming part of a plan described in section 401(a), 403(b), or 457(b) that is within a group
trust arrangement
described in IRS Rev. Rul. 81-100, 1981-13, I.R.B. 33, as clarified and modified by 2004-67, 2004-28, I.R.B. 28.
If you are filing a Form 8802 on behalf of the estate of a decedent, you must include proof that you are the executor or administrator
of the
decedent's estate. Form 8802 can be submitted on behalf of an estate for the year of the taxpayer's death or any prior year.
Proof can include a court
certificate naming you executor or administrator of the estate. U.S. residency certification will be based on the tax information
and residency of the
decedent.
Generally, a corporation that is not incorporated in the United States is not entitled to U.S. residency certification. However,
there are
exceptions for certain corporations that are treated as U.S. corporations under sections 269B, 943(e)(1), 953(d), or 1504(d).
Only Canadian and
Mexican corporations are eligible to be treated as domestic corporations under section 1504(d).
Corporations requesting U.S. residency certification on behalf of their subsidiaries must attach a list of the subsidiaries
and the Form 851,
Affiliations Schedule, filed with the corporation's consolidated return.
Dual-resident corporation.
If you are requesting certification for treaty benefits in the other country of residence named on line 4e, certification
depends on the terms of
the residence article of the relevant treaty. If the treaty provides that benefits are available only if the competent authorities
reach a mutual
agreement to that effect, request competent authority assistance in accordance with Rev. Proc. 2002-52, 2002-31 I.R.B. 242,
prior to seeking
certification.
Effective January 1, 2005, the special rules for financial asset securitization investment trusts (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 in accordance with the original terms of issuance.
S corporations are not considered U.S. residents within the meaning of the residence article of U.S. income tax treaties.
Treaty benefits are only
available to a shareholder who is a U.S. resident for purposes of the applicable treaty.
Include the following with Form 8802:
-
The name and TIN of each shareholder for which certification is requested and any additional information that would be required
if
certification were being requested for each of those shareholders.
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Authorization (for example, Form 8821) from each shareholder. Each authorization must explicitly allow the third party requester
to receive
the shareholder's tax information and must not address any matters other than federal tax matters.
-
Unless the requester is a shareholder in the S corporation during the tax year for which certification is requested, authorization
from an
officer with legal authority to bind the corporation must explicitly allow the third party requester to receive the corporation's
tax information. The
authorization must not address matters other than federal tax matters.
Line 4g. Employee Benefit Plan/Trust
Trusts that are part of an employee benefit plan that is required to file Form 5500 must include a copy of the following with
Form 8802:
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The signed Form 5500, Annual Return/Report of Employee Benefit Plan.
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Schedule P, Annual Return of Fiduciary of Employee Benefit Trust, identifying the name and TIN of the entity for which certification
is
being requested.
An employee plan that is not subject to the Employee Retirement Income Security Act (ERISA) or is not otherwise required to
file Form 5500 must
include with Form 8802 a copy of the employee benefit plan determination letter.
An employee plan that is not required to file Form 5500 and does not have a determination letter must provide evidence that
it is entitled to
certification. It must also provide a statement under penalties of perjury explaining why it is not required to file Form
5500 and why it does not
have a determination letter.
Line 4h. Exempt Organization
Generally, an organization that is exempt from U.S. income tax must attach to Form 8802 a copy of either the organization's
determination letter
from the IRS or the determination letter for the parent organization.
An exempt organization that is not required to file a U.S. income tax return and that has not received a determination letter
will not be issued a
Form 6166, unless such organization has other means of proving U.S. residency for tax treaty purposes. For such an entity,
include with Form 8802 the
entity's bylaws, corporate charter, trust agreement, partnership agreement, etc.
Governmental entity.
Federal, state, or local government agencies requesting U.S. residency certification that have not obtained a determination
letter, private letter
ruling, revenue ruling, etc., can submit in writing, on official government letterhead, a letter under penalties of perjury
from a legally authorized
government official stating that the organization is a government agency.
Line 4i. Disregarded Entity
Disregarded entities (DRE) are not considered U.S. residents within the meaning of the residence article of U.S. income tax
treaties. Treaty
benefits will only be available to a DRE owner who is a U.S. resident. The DRE type must be specified on line 4i.
Note.
See line 5 for more information regarding the DRE's owner information that may be required to be included with your Form 8802.
Line 4j. Nominee Applicant
If you act as a nominee for another person or entity, you must provide all certification information required for each individual
or entity for
which you are acting as a nominee. For example, if you are acting as a nominee for a resident alien, you must attach the information
required of
applicants that are resident aliens. Similarly, if one of the entities for which you are acting as a nominee is a partnership,
then you must submit
the certification information for each of the partners requesting certification. In addition, you must include the following
with Form 8802.
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Authorization (for example, Form 8821) from each individual or entity. Each authorization must explicitly allow the nominee
applicant to
receive the individual's or entity's tax information and must not address any matters other than federal tax matters.
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A statement under penalties of perjury signed by an individual with legal authority to bind the nominee applicant, explicitly
stating the
nominee applicant is acting as an agent on behalf of the above-named individual(s) or entity(ies) for whom the Form 6166 is
being
requested.
Note.
If you are a nominee partnership, please do not provide information concerning your partners. The residence of your partners
will not be verified.
Line 5. Statement Required If Applicant Did Not File a U.S. Income Tax Return
If the applicant was not required to file a U.S. income tax return for the tax period(s) for which certification will be based,
check the
applicable box next to “No.” If the applicant does not fit in any of the categories listed, check “Other” and on the dotted line that
follows, enter the code section that exempts the applicant from the requirement to file a U.S. return. See Table 1 for the
additional information that
may be required.
Table 1. Statement Required If Applicant Did Not File a U.S. Income Tax Return
IF the applicant was not required to file a U.S. income tax return and the applicant is...
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THEN ...
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an individual
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attach proof of income (for example, an income statement) and an explanation of why the individual is not required to file
an income tax return
for the tax period(s) for which certification is based.
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a minor child, under the age of 14 (18 at the end of 2006) whose parent(s) elected to report the child's income on their return
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attach a signed copy of the Form 8814, Parents' Election To Report Child's Interest and Dividends.
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a qualified subchapter S subsidiary (QSub) (include the parent S corporation information on line 6 of Form 8802)
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attach proof of the election made on Form 8869, Qualified Subchapter S Subsidiary Election, and all other requirements listed
in the
instructions for line 4f that apply to the parent S corporation.
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a trust or estate
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attach an explanation of why the trust or estate is not required to file Form 1041.
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a common trust fund
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attach a copy of the determination letter or proof that a participant is not required to file.
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a group trust arrangement
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attach a copy of the determination letter or private letter ruling.
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a partnership described in section 761(a)
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attach a copy of the section 761(a) election submitted with Form 1065, or a statement from a general partner that is signed
and dated under
penalties of perjury. See Table 2, Current Year Penalties of Perjury Statement.
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a financial asset securitization investment trust (FASIT) (include the parent C corporation information on line 6 of Form
8802)
1 |
attach a copy of the statement of election made by the parent C corporation requesting that the entity be treated as a FASIT
under section
860L(a)(3). See Table 2.
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a government entity
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submit in writing, on official government letterhead, an explanation of why the government entity is exempt from a filing
requirement. The
letter must be signed and dated under penalty of perjury by a government official with the authority to bind the organization
or agency.
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a foreign partnership
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include all information indicated in the instructions for line 4b for each partner requesting certification.
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a domestic disregarded entity (domestic DRE)
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include the entity's single owner information on line 6 of Form 8802. Include with Form 8802: the owner's name and entity
type (e.g.,
corporation, partnership), TIN, and all other certification information required for the owner's type of entity. If the DRE
is either newly formed,
was established before 2001, or was established by default (no Form 8832 was filed), also include a statement from the owner,
signed under penalties
of perjury (see Table 2).
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a foreign disregarded entity (foreign DRE)
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For tax years beginning on or after January 1, 2004, if the disregarded entity is organized outside the United States and
the owner is a U.S.
person, attach a copy of the Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities, filed
with the U.S. owner's
income tax return for the calendar year(s) for which certification is requested. If the owner has not identified the foreign
DRE on the Form 8858, the
foreign DRE cannot be certified. Include the foreign DRE's owner information on line 6. Include with Form 8802, the owner's
name and entity type, TIN,
and all other certification information required for the owner's type of entity. If certification is being requested for tax
years prior to January 1,
2004, the U.S. owner is not required to attach a copy of the Form 8858, but must attach proof that the foreign DRE is owned
by a U.S. resident. For
example, if the foreign DRE is owned by a U.S. corporation, attach a copy of Schedule N (Form 1120), Foreign Operations of
U.S. Corporations, filed
with the owner's income tax return for the calendar year for which certification is requested. If the owner has not identified
the DRE on an
attachment to its Schedule N, the foreign DRE cannot be certified.
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1 See Caution on page 6.
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Line 6. Parent or Parent Organization
If you answered “Yes” to line 5, do not complete line 6.
If you answered “No” to line 5, you must complete line 6.
If you answered “Yes” to line 6, check the appropriate box and enter the parent's, parent organization's, or owner's information. If the
applicant is a minor child, enter the name, address, and TIN of the parent who reported the child's income.
If you answered “No” to line 6, attach proof of the parent's, parent organization's, or owner's income and an explanation of why the parent is
not required to file a tax return for the tax period(s) for which certification is based.
Line 7. Calendar Year of Request
The certification period is generally 1 year. You can request certification for both the current year and any number of prior
years.
If you entered the most recent prior year on this line, see Form 8802 Filed Before Return Posted by the IRS on page 3.
Enter the four-digit (YYYY) calendar year(s) for which you are requesting certification. However, see the Exception below.
Exception.
If you were a dual-status alien during any year for which you are requesting certification, enter instead the eight-digit
dates (YYYYMMDD) that
correspond to the beginning and ending of the period you were a resident of the United States. You must show the specific
period of residence for each
year for which you are requesting certification. For information on determining your period of residency, see Pub. 519.
Current year certification.
If certification is requested for any period during the current calendar year or a year for which a tax return is
not yet required to be filed
with the IRS, penalties of perjury statement(s) will be required from all U.S. residents stating that such resident is a U.S.
resident and will
continue to be so throughout the calendar year. See Table 2 for the current year penalties of perjury statement you must include
with Form 8802.
Enter the four-digit year and two-digit month (YYYYMM) for the end of the tax period(s) for which you were required to file
your return that
correspond(s) to the year(s) for which you are requesting certification (the certification year).
Example 1.
A Form 1040 filer who is completing Form 8802 for certification year 2007 on January 1, 2007, would enter 200512 on line 8.
This is because on
January 1, 2007, the 2005 Form 1040 is the latest return required to have been filed by an individual requesting certification
for 2007.
Example 2.
On May 1, 2007, the same Form 1040 filer would enter 200612 as the tax period for a certification year of 2006 (the 2006 Form
1040 was required to
have been filed before May 1, 2007).
Example 3.
On January 1, 2007, a Form 1040 filer completing Form 8802 for a certification year of 2004 would enter 200412.
VAT.
Certification for VAT purposes can be issued only for a year for which a return was filed. Therefore, the tax period
entered here must be the same
as the certification year (for example, 200612 for the 2006 certification year).
Line 9. Purpose of Certification
You must indicate the purpose of the certification. Your application will be returned to you for completion if you do not
include a purpose on the
application.
Income tax treaty.
If you are requesting certification to obtain benefits under an income tax treaty but you have requested certification
for a non-treaty country,
your application will be returned to you for correction.
VAT.
The North American Industry Classification System (NAICS) codes can be found in the instructions for your tax return
(for example, Form 1120 or
Schedule C (Form 1040)). If you do not provide a NAICS code on Form 8802 and one was not provided on the return you filed,
one will not be entered
automatically. Form 6166 will only certify that you filed a return with a particular NAICS code if it matches the NAICS code
on your application. If
you provide a code that does not match, Form 6166 will state that you represent that your NAICS code is as stated on Form
8802.
Line 10. Attachments and Penalties of Perjury Statement
If additional information is required to be submitted with Form 8802, use the space provided in line 10 or attach the information
to the form.
Penalties of perjury statements may be submitted in the space provided under line 10 or as an attachment. Penalties of perjury
statements submitted
independently of Form 8802 must have a valid signature and date.
Note.
If any attachment is prepared by someone other than the person signing Form 8802, the attachment must contain the penalties
of perjury statement
signed and dated by the same individual signing Form 8802.
Table 2. Current Year Penalties of Perjury Statements
IF the applicant is...
|
THEN the Form 8802 penalties of perjury statement must include...
|
STATING: “This certification is given under penalties of perjury and to the
best of my knowledge and belief, the statements are true, correct, and complete.”
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an individual
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a statement from the individual
|
[Insert name of individual and TIN] is a U.S. resident and will continue to be throughout the
current tax year.
|
a partnership
|
a statement from each individual partner for which certification is requested
|
[Insert name of partner and TIN] is a U.S. resident and will continue to be throughout
the current tax year, and |
|
a statement from a general partner
|
[Insert name of partnership and EIN] has filed its required return and the entity classification
has not changed since the return was filed.
|
an S corporation
|
a statement from each individual shareholder for which certification is requested
|
[Insert name of shareholder and TIN] is a U.S. resident and will continue to be throughout the
current tax year, and
|
|
a statement from an officer of the corporation with the authority to legally bind the corporation
|
[insert name of S corporation and EIN] has filed its required return and the entity classification
has not changed since the return was filed.
|
a common trust fund, grantor trust, or simple trust
|
a statement from each individual
participant/
beneficiary/
owner
|
[Insert name and TIN] is a U.S. resident and will continue to be throughout the current tax year,
and |
|
a statement from the trustee with authority to legally bind the trust
|
[insert name of trust and EIN] has filed its required return and the entity classification has not
changed since the return was filed.
Note: When the participant, beneficiary, or owner, is other than an individual, use the statement that corresponds to the type
of
entity.
|
a trust
|
a statement from the trustee with authority to legally bind the trust
|
[Insert name of trust and EIN] is a U.S. resident and will continue to be throughout the current
tax year.
|
a corporation
|
a statement from an officer of the corporation with the authority to legally bind the corporation
|
[Insert name of corporation and EIN] is a U.S. resident and will continue to be throughout the
current tax year.
|
an exempt organization
|
a statement from an officer of the organization with authority to legally bind the organization
|
[Insert name of organization and EIN] is a U.S. resident and will continue to be throughout the
current tax year.
|
an estate of a decedent
|
a statement from the personal representative
|
[Insert name of estate and EIN] is a U.S. resident and will continue to be throughout the current
tax year.
|
an employee benefit plan/trust
|
a statement from an officer of the plan/trust with authority to legally bind the plan/trust
|
[Insert name of plan/trust and EIN] is a U.S. resident and will continue to be throughout the
current tax year.
|
a partnership under IRC section 761(a) election
|
a statement from each partner for which certification is requested
|
[Insert name of partner and TIN] is a U.S. resident and will continue to be
throughout the current tax year, and |
|
a statement from a general partner
|
a. [Insert name of partnership and EIN] has made an election pursuant to IRC section 761(a). As a
result, it is not required to file Form 1065, U.S. Partnership Return of Income, on an annual basis and all of its partners
report their respective
shares of income, gain, loss, deductions, and credits on their tax returns as required.
b. The [insert name of partnership]'s entity classification has not changed since the filing of the partners' returns.
|
a partnership under Regulations section 1.6031(a)-1(b)
|
an additional statement from a general partner
|
[Insert name of partnership and EIN] is not required to file Form 1065, U.S. Return of Partnership
Income, under Regulations section 1.6031(a)-1(b) and the entity classification has not changed since the filing of the partners'
returns.
|
a financial asset securitization investment trust (FASIT)
1 |
a statement from an officer of the corporation with the authority to legally bind the corporation
|
a. [Insert name of corporation and EIN] is the corporate owner of [insert name of FASIT and
EIN] which is treated as a FASIT under IRC section 860H, and as such, [insert name of corporation] reports all of [insert name
of FASIT]'s income, gain, loss, deductions, and credits on [insert name of corporate owner]'s Form 1120, U.S. Corporate Income Tax
Return.
b. The corporation is a U.S. resident and will continue to be throughout the current tax year.
|
a FASIT not required to file a U.S. tax return
1 |
a statement from an officer of the corporation with the authority to legally bind the corporation
|
[Insert name of corporation and EIN] is the corporate owner of [insert name of FASIT and
EIN] which is treated as a FASIT under IRC section 860H, and as such, [insert corporate owner] reports all of [insert name of
FASIT]'s income, gain, loss, deductions, and credits on [insert name of corporate owner]'s Form 1120, U.S. Corporate Income Tax
Return.
|
a disregarded entity (DRE)
|
a statement from the owner of the DRE
|
This certifies that [insert name and TIN of the owner of the DRE corporation, partnership, or
individual] trading as [insert name of limited liability company] is a single-owner limited liability company that is treated as a
disregarded entity for U.S. income tax purposes, that [insert name of corporation, partnership, or individual] is the single owner of
[insert name of limited liability company], and, as such, [insert name of corporation, partnership, or individual] is required
to take into account all the income, gain, loss, deductions, and credits of [insert name of limited liability company] on its/his/her U.S.
federal income tax or information return.
|
a nominee
|
a statement from each individual or entity for whom the nominee is acting
|
[insert name and TIN of individual(s)/entity(ies) on whose behalf the nominee is acting is a U.S.
resident and will continue to be throughout the current year.
|
1 See Caution on page 6.
|
Form 8802 will not be considered complete and valid if the application is not signed and dated by an individual who has the
authority to sign Form
8802. A third party representative with authorization to sign Form 8802 must attach documentation (for example, Form 2848)
of the authorization. See
Table 3 to determine who has authority to sign Form 8802.
To avoid processing delays and possible rejection of Form 8802, if Form 8802 is signed by an individual who is not identified
in the instructions,
attach a statement in line 10 and any appropriate documentation to indicate such individual's authority to sign Form 8802.
If you are granting
authority to a third party, you must sign and date the documentation.
Table 3. Who Has Authority To Sign Form 8802
IF the applicant is...
|
THEN the individual with authority to sign Form 8802 is...
|
an individual
|
the individual.
|
a married couple
|
both the husband and the wife.
|
a minor child who cannot sign
|
either parent by signing the child's name and adding “By (your signature), parent for minor
child.”
|
a minor child under age 14 (18 for 2006) whose parent(s) reported the child's income on Form 8814
|
the parent who filed Form 8814 with his/her income tax return.
|
a partnership
|
any partner or partners duly authorized to act for the partnership (general partner or tax matters
partner). Each partner must certify that he or she has such authority.
|
an S Corporation
|
any corporate officer, for example, president, vice president, treasurer, chief accounting officer, etc., duly
authorized by the corporation to bind the corporation in accordance with applicable state law.
|
a trust, common trust fund, grantor trust or simple trust
|
the fiduciary (trustee, executor, administrator, receiver, or guardian).
|
an estate of a decedent
|
the personal representative (executor or administrator).
|
a corporation
|
any corporate officer, for example, president, vice president, treasurer, chief accounting officer, etc., duly
authorized by the corporation to bind the corporation in accordance with applicable state law.
|
an employee benefit plan or trust
|
any organization officer, for example, president, vice president, treasurer, chief accounting officer, etc.
duly authorized by the plan or trust to bind the plan or trust in accordance with applicable state law.
|
an exempt organization
|
any organization officer, for example, president, vice president, treasurer, chief accounting officer, etc.,
duly authorized by the organization to bind the organization in accordance with applicable state law.
|
a partnership under an IRC 761(a) election
|
any partner or partners duly authorized to act for the partnership. Each partner must certify that he or she
has such authority.
|
a financial asset securitization investment trust (FASIT)
1 |
any corporate officer, for example, president, vice president, treasurer, chief accounting officer, etc., duly
authorized by the owner corporation to bind the owner corporation in accordance with applicable state law.
|
a governmental organization
|
an officer of the governmental organization with authority in the course of his or her official duties to bind
the organization.
|
1 See Caution on page 6.
|
Providing your daytime phone number can help speed the processing of Form 8802. We may have questions about items on your
application, such as the
NAICS code, type of applicant, etc. By answering our questions over the phone, we may be able to continue processing your
Form 8802 without mailing
you a letter. If you are filing a joint application, you can enter either your or your spouse's daytime phone number.
Effective November 1, 2006, applicants must pay a user fee. The user fee is based on the number of Forms 6166 requested. For
more information, see
User Fee on page 2.
Country for Which Certification is Requested
Generally, the country or countries for which certification is requested will not be identified on Form 6166. Listed below
are two exceptions.
-
In the case of individuals who file Form 2555, or Form 1116 instead of Form 2555, for the calendar year(s) for which certification
is
requested, and who are requesting certification for Cyprus, Hungary, India, Kazakhstan, Russia, South Africa, and/or Ukraine,
the country or countries
will be identified on Form 6166.
-
In the case of dual-resident corporations that are residents of Australia, Belgium, Canada (only for dual-incorporated entities),
China
(including dual-resident companies that would be resident in a third country under a treaty with China), Denmark, Estonia,
Finland, France, Germany,
India, Ireland, Israel, Italy, Jamaica, Kazakhstan, Latvia, Lithuania, Luxembourg, Mexico, Morocco, Netherlands, New Zealand,
Pakistan, Portugal,
Russia, Slovenia (only for dual-incorporated entities), Spain, Switzerland, Thailand, Trinidad and Tobago, Tunisia, Ukraine,
United Kingdom,
Uzbekistan, or Venezuela, the country will not be identified on Form 6166, but the form will prohibit its use in the dual-resident
corporation's other
country of residence.
Enter the number of Forms 6166 (certifications) needed for each country listed in Columns A, B, C, and D.
Line 12. Total Number of Forms 6166 Requested
Add the number of Forms 6166 requested for each column (line 11, columns A, B, C, and D) and enter the total on line 12.
To determine the appropriate user fee, use the total from line 12 and compare it to the payment schedule on page 2.
When To Seek U.S. Competent Authority Assistance
If your request for Form 6166 is denied and you believe you are entitled to treaty benefits under a specific treaty article,
you can request
assistance from the U.S. competent authority following the procedures established in Rev. Proc. 2006-54, 2006-49 I.R.B. 1035.
A request for U.S.
competent authority assistance regarding a residency issue will be accepted for consideration only if it is established that
the issue requires
consultation with the foreign competent authority to ensure consistent treatment by the United States and the applicable treaty
partner. The U.S.
competent authority does not make unilateral determinations with respect to residency. Residency determinations are made by
mutual agreement between
the two competent authorities.
The U.S. competent authority cannot consider requests involving countries with which the United States does not have a tax
treaty.
Your request for U.S. competent authority assistance should be mailed to the address indicated in Rev. Proc. 2006-54 which
is found at
http://www.irs.gov/pub/irs-irbs/irb06-49.pdf.
Do not send Form 8802 to this address. This address is only for comments or suggestions about Form 8802 and its separate instructions.
Internal Revenue Service
Office of Tax Treaty
SE:LM:IN:TT:1
1111 Constitution Avenue NW, MA
Washington, DC 20224
U.S.A.
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