Instructions for Form 8802

Transcription

1 Instructions for Form 8802 (Rev. October 2009) Application for United States Residency Certification Department of the Treasury Internal Revenue Service Section references are to the Internal Contents Page letter of U.S. residency certification. Revenue Code unless otherwise noted. Table 2. Current Year Form 6166 is a computer-generated Contents Page Penalties of Perjury letter printed on stationary bearing the What s New...1 Statements...9 U.S. Department of Treasury U.S. Residency Certification Signature and Date...11 letterhead, and the facsimile signature Table 3. Who Has Authority of the Field Director, Philadelphia General Instructions...2 To Sign Form Accounts Management Center. Purpose of Form...2 When To Apply...2 Daytime Phone Number...12 Form 6166 will only certify that, for User Fee...2 Line 11. Number of Forms the certification year (the period for 6166 (Certifications)...12 which certification is requested), you Where To Apply...2 Line 12a. Total Number of were a resident of the United States for Who Is Eligible for Form Forms 6166 (Certifications) purposes of U.S. taxation, or in the Requested...12 case of a fiscally transparent entity, that Who Is Not Eligible for Form Line 13. Total User Fee...12 the entity, when required, filed an When To Seek U.S. information return and its partners/ Special Rules...3 Competent Authority members/owners/beneficiaries filed Form 8802 Filed Before Assistance...12 income tax returns as residents of the Return Posted by the IRS Comments and Suggestions United States. Individuals With Residency Upon receiving Form 6166 from the Outside the United States IRS, unless otherwise directed, you Form 1116, Foreign Tax What s New should send Form 6166 to the foreign Credit...3 withholding agent or other appropriate United Kingdom...3 New filing addresses. The filing person in the foreign country to claim Specific Instructions...4 addresses for Form 8802 have treaty benefits. Some foreign countries Check Boxes at Top of Page changed. See Payment by Check or will withhold at the treaty-reduced rate Money Order, on page 2, and Mail or at the time of payment, and other private delivery service under Electronic foreign countries will initially withhold Additional Requests...4 Payment, on page 3. tax at their statutory rate and will refund Foreign Claim Form...4 VAT certification. Certification for the amount that is more than the Applicant s Name and U.S. VAT purposes may now be requested treaty-reduced rate on receiving proof Taxpayer Identification for a current calendar year or a year for of U.S. residency. Number...4 which a tax return is not yet required to Other conditions for claiming treaty Line 2. Applicant s Address...4 be filed with the IRS. See Current year benefits. In order to claim a benefit Line 3a. Mailing Address certification on page 9. under a tax treaty, there are other Line 3b. Third Party requirements in addition to residence. Appointee s Information U.S. Residency These include the requirement that the Line 4a. Individual...5 person claiming a treaty-reduced rate of Line 4b. Partnership...5 Certification withholding be the beneficial owner of Line 4c. Trust...5 the item of income and meet the Line 4d. Estate...6 Income Tax Treaty limitation on benefits article of the Line 4e. Corporation...6 Many foreign countries withhold tax on treaty, if applicable. Line 4f. S Corporation...7 certain types of income paid from The IRS cannot certify whether you Line 4g. Employee Benefit sources within those countries to are the beneficial owner of an item of Plan/Trust...7 residents of other countries. The rate of income or that you meet the limitation Line 4h. Exempt withholding is set by that country s on benefits article, if any, in the treaty. Organization...7 internal law. An income tax treaty You may, however, be required by a between the United States and a foreign withholding agent to establish Line 4i. Disregarded Entity foreign country often reduces the directly with the agent that these Line 4j. Nominee Applicant withholding rates (sometimes to zero) requirements have been met. Line 5. Statement Required for certain types of income paid to If Applicant Did Not File a You should examine the specific residents of the United States. This U.S. Income Tax Return TIP income tax treaty to determine if reduced rate is referred to as the Table any tax credit, tax exemption, treaty-reduced rate. For more Line 6. Parent or Parent reduced rate of tax, or other treaty information on reduced rates, see Tax Organization...8 benefit or safeguards apply. Treaty Tables in Pub. 515, Withholding Line 7. Calendar Year of of Tax on Nonresident Aliens and Value Added Tax (VAT) Request...8 Foreign Entities. Form 6166 may also be used as proof Line 8. Tax Period...9 Many U.S. treaty partners require of U.S. tax residency status for Line 9. Purpose of the IRS to certify that the person purposes of obtaining an exemption Certification...9 claiming treaty benefits is a resident of from a VAT imposed by a foreign Line 10. Penalties of Perjury the United States for federal tax country. In connection with a VAT Statements and purposes. The IRS provides this request, the United States can certify Attachments...9 residency certification on Form 6166, a only to certain matters in relation to Cat. No V

2 your U.S. federal income tax status, following table shows the user fee for Click on the first search result, e-pay. and not that you meet any other the number of Forms 6166 requested Choose User Fees at the bottom of requirements for a VAT exemption in a on Form the Electronic Payments Options Home foreign country. Page and then click on U.S. Residency General Instructions Number of User Fee User Fee. Complete the form and Forms 6166 submit online the information requested 1-20 $ on the website. Purpose of Form $ Once your electronic payment has been processed, you will receive an Form 8802 is used to request Form $ electronic payment confirmation 6166, a letter of U.S. residency number for the transaction. Enter the certification for purposes of claiming $ electronic payment confirmation benefits under an income tax treaty or $ number on page 1 of Form 8802 before VAT exemption. You cannot use Form you submit the application. Use either 6166 to substantiate that U.S. taxes $ the Agency Tracking ID or the Pay. Gov were paid for purposes of claiming a $ ID as the electronic payment foreign tax credit. confirmation number. If you make an $ You cannot claim a foreign tax credit electronic payment covering multiple to reduce your U.S. tax liability with $ Forms 8802, the same electronic respect to foreign taxes that have been payment confirmation number must be $ reduced or eliminated by reason of a written on each form. Form 8802 will treaty. If you receive a refund of foreign not be processed if the electronic taxes paid with the benefit of Form Additional request. Additional payment confirmation number has not 6166, you may need to file an amended requests for Form 6166 submitted on a been entered on the application. return with the IRS adjusting any separate Form 8802, following the The user fee website requires the foreign tax credits previously claimed procedures established on page 4, will entry of the following information. for those taxes. require the payment of a $35 user fee Applicant s name. for the first 20 certifications issued. Applicant s TIN or EIN. When To Apply Applicants are advised to Submitter s name (name of person or You should mail your application,! request all Forms 6166 on a entity submitting the payment). including full payment of the user fee, CAUTION single Form 8802 to avoid Contact address. at least 45 days before the date you paying the $35 user fee charged for Number of Form(s) 6166 requested. need Form We will contact you processing a second Form Payment amount. within 30 days if there will be a delay in Selection of Automatic Clearing processing your application. You can Method of Payment House (ACH) debit or credit card will call (not a toll free Payment of the user fee can be by open a window for account information. number) and select the U.S. residency check, money order, or electronic Note. The user fee amount due will be option if you have questions regarding payment. automatically calculated when the your application. Check or Money Order number of Form(s) 6166 requested is Early submission for a current year Form 8802 must be accompanied by a entered. certification. The IRS cannot accept check or money order in U.S. dollars, an early submission for a current year Supplemental User Fee payable to the United States Treasury, Form 6166 that has a postmark date in the appropriate amount. Do not send Payment before December 1. Requests received cash. If you have been contacted by the U.S. with a postmark date earlier than Multiple Forms If you are Residency Certification Unit to make a December 1 will be returned to the submitting multiple Forms 8802, you supplemental payment, you may also sender. For example, a Form 6166 may submit a single check or money use the e-payment system by checking request for 2009: order payment to cover the aggregate the supplemental user fee checkbox. Received with a postmark date before December 1, 2008, cannot be amount of the user fee for all Forms processed No more than 999 Forms 8802 Where To Apply Received with a postmark date on or can be associated with one check or The method by which you can submit after December 1, 2008, can be money order. Form 8802 to the IRS depends upon processed with the appropriate Note. If you pay by check, it will be how you choose to pay the user fee. documentation. converted into an electronic funds transfer (EFT). This means we will copy Payment by Check or Money your check and use the account User Fee Order information on it to electronically debit If you are paying the user fee by check your account for the amount of the Payment Schedule or money order, send the payment, check. The debit from your account will Form 8802, and all required Form 8802 application(s) will not be usually occur within 24 hours, and will attachments to: processed until the non-refundable user be shown on your regular account fee is paid. A single user fee of $35 per statement. You will not receive your Internal Revenue Service Form 8802 submitted will cover a original check back. We will destroy P.O. Box request for up to 20 original Forms your original check, but we will keep a Philadelphia, PA issued under a single taxpayer copy of it. If the EFT cannot be identification number (TIN), regardless processed for technical reasons, you Or, by private delivery service to: of the country for which certification is authorize us to process the copy in requested or the tax period to which the place of your original check. Citibank certification applies. An additional $5 Attn: IRS Lockbox Operations will cover a request on the same Form Electronic Payment (e-payment) 500 White Clay Center Drive 8802 for up to 20 additional Forms Visit the IRS website at Bldg issued under the same TIN. The and enter e-pay in the search box. Newark, DE

3 Electronic Payment After the electronic confirmation number has been entered on page 1 of Form 8802, you can submit Form 8802 and all required attachments to the following address or by fax (see below for limitations on the use of faxed transmissions). Mail or private delivery service. Send Form 8802 and all required attachments to this address only if you paid the user fee by e-payment. Internal Revenue Service P.O. Box Philadelphia, PA Private delivery services cannot! deliver items to P.O. boxes. You CAUTION must use the U.S. Postal Service to mail any item to an IRS P.O. box address. Fax. You can fax up to 10 Forms 8802 (including all required attachments) for a maximum of 50 pages to the fax numbers below. A fax cover sheet stating the number of pages included in the transmission must be used. The following fax numbers are not toll-free: (215) (215) Who Is Eligible for Form 6166 Form 6166 is based, any of the following applies: You did not file a required U.S. return. You filed a return as a nonresident (including Form 1040NR, U.S. Nonresident Alien Income Tax Return; Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents; Form 1120-F, U.S. Income Tax Return of a Foreign Corporation; Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation; or any of the U.S. possession tax forms). You are a dual resident individual who has made (or intends to make), pursuant to the tie breaker provision within an applicable treaty, a determination that you are not a resident of the United States and are a resident of the other treaty country. For more information and examples, see Reg. section (b)-7. You are a fiscally transparent entity organized in the United States (that is, a domestic partnership, domestic grantor trust, or domestic LLC disregarded as an entity separate from its owner) and you do not have any U.S. partners, beneficiaries, or owners. The entity requesting certification is an exempt organization that is not organized in the United States. Special Rules the United States under the tie breaker provision in the residence article of the treaty with the country for which you are requesting certification. If you are described in category 2 or 3, attach a statement and documentation to establish why you believe you should be entitled to certification as a resident of the U.S. for purposes of the relevant treaty. Under many U.S. treaties, U.S. citizens or green card holders who do not have a substantial presence, permanent home, or habitual abode in the United States during the tax year are not entitled to treaty benefits. U.S. citizens or green card holders who reside outside the United States must examine the specific treaty to determine if they are eligible for treaty benefits and U.S. residency certification. See Exceptions, below. Exceptions You do not need to attach the additional statement or documentation requested if you: Are a U.S. citizen or green card holder; and Are requesting certification only for Bangladesh, Bulgaria, Cyprus, Hungary, Iceland, India, Kazakhstan, Russia, South Africa, or Ukraine; and The country for which you are requesting certification and your country of residence are not the same. In general, under an income tax treaty, an individual or entity is a resident of Form 8802 Filed Before Form 1116, Foreign Tax the United States if the individual or Return Posted by the IRS Credit entity is subject to U.S. tax by reason of If your return has not been posted by If you have filed or intend to file a Form residence, citizenship, place of the IRS by the time you file Form 8802, 1116, Foreign Tax Credit, claiming incorporation, or other similar criteria. you will receive a request to provide a either a foreign tax credit amount in U.S. residents are subject to tax in the signed copy of your most recent return. excess of $5,000 U.S. or a foreign tax United States on their worldwide If you recently filed your return, it may credit for any amount of foreign earned income. An entity may be considered take less time to process your income for the tax period for which subject to tax on its worldwide income application if you include a copy of the certification is requested, you must even if it is statutorily exempt from tax, income tax return with your Form submit evidence that you were (or will such as a pension fund or charity. Write COPY do not process on the be if the request relates to a current Similarly, individuals are considered tax return. year) a resident of the United States subject to tax even if their income is and that the foreign taxes paid were not less than the amount that would require Individuals With Residency imposed because you were a resident that they file an income tax return. Outside the United States of the foreign country. In general, Form 6166 is issued only when the IRS can verify that for the year for which certification is requested one of the following applies: You filed an appropriate income tax return (for example, Form 1120 for a domestic corporation), In the case of a certification year for which a return is not yet due, you filed a return for the most recent year for which a return was due, or You are not required to file an income tax return for the tax period on which certification will be based and other documentation is provided. If you are in any of the following In addition, individuals who have categories for the year for which already filed their federal income tax certification is requested, you must return must submit a copy of it, submit a statement and documentation, including any information return(s) as described below, with Form relating to income, such as a Form W-2 1. You are a resident under the or a Form 1099, along with the Form internal law of both the United States Your request for U.S. residency and the treaty country for which you are certification may be denied if you do not requesting certification (you are a dual submit the additional materials. resident). 2. You are a green card holder or United Kingdom U.S. citizen who filed Form 2555, If you are applying for relief at source Foreign Earned Income. from United Kingdom (U.K.) income tax 3. You are a bona fide resident of a or filing a claim for repayment of U.K. U.S. possession. income tax, you may need to complete a U.K. certification form (US/Individual If you are a dual resident described 2002 or US/Company 2002) in addition Who Is Not Eligible for Form 6166 in category 1, above, your request may to Form For copies of these In general, you are not eligible for Form be denied unless you submit evidence forms, contact HM Revenue and 6166 if, for the tax period for which your to establish that you are a resident of Customs: -3-

4 On the Internet at Form 8802, you must include in line 10, For individuals, the a written statement authorizing the third number is or party appointee to request Form 6166 Telephone at: if covering the same tax period for any Line 2. Applicant s calling from outside the U.K., or country if calling from the U.K. Address Send the completed U.K. form to the Foreign Claim Form IRS with your completed Form Check the box if you have included with Do not enter a P.O. box number Form 8802 a foreign claim form sent to! or C/O address. Certification CAUTION you by a foreign country. The may be denied if the applicant submission or omission of a foreign enters a P.O. box or C/O address. Specific Instructions claim form will not affect your residency Enter your address for the calendar certification. If the IRS does not have an agreement with the foreign country to date stamp, or otherwise process the year for which you are requesting certification. If you are an individual who lived outside the United States Check Boxes at Top of Page 1 form, we will not process it and such during the year for which certification is foreign claim form will be mailed back requested, the special rules under Additional Requests to you. Individuals With Residency Outside the Check this box if Form 8802 is being Note. For more information about submitted to request additional Form(s) foreign countries with which the IRS 6166 for a tax period for which the IRS has an agreement to process a foreign United States, on page 3, may apply to you. has previously issued to you a Form claim form, call the U.S. residency Line 3a. Mailing Address The appropriate user fee for the certification unit at (not a request is dependent upon the number toll-free number). of additional Form(s) 6166 requested. See the table under Payment Schedule on page 2. Applicant s Name and Form 6166 and any related correspondence may be mailed to you or to a third party appointee. If you provide an address on line 3a it will be used for all mail correspondence An applicant can only use this U.S. Taxpayer relating to your Form 6166 request. If Identification Number you do not indicate a mailing address additional request procedure if there are no changes to the applicant s tax As part of certifying U.S. residency, the on line 3a, Form 6166 will be mailed to information provided on the original IRS must be able to match the name(s) the address on line 2. Form An applicant may use this procedure to obtain a Form 6166 for and taxpayer identification number(s) any country or countries, whether or not (TIN(s)) on this application to those Line 3b. Third Party the country was identified on a previously verified on either the U.S. return filed for the tax period for which Appointee s Information previously filed Form An additional request for Form 6166 using certification is to be based or on other If the mailing address entered on line this procedure must be made within 12 documentation you provide. 3a is for a third party appointee, you months of the most recently issued must provide written authorization for Enter the applicant s name and TIN Form 6166 relating to the same tax the IRS to release the certification to exactly as they appear on the U.S. period. the third party. By filling out the return filed for the tax period(s) for appointee s information in lines 3a and Additional documentation. If you are which certification will be based. If the 3b (name and address), written requesting certification for a previously applicant was not required to file a U.S. authorization will be deemed to have identified country and if additional return, enter the applicant s name and been provided when you sign and date documentation was necessary for the TIN as they appear on documentation the Form You are not required to original application, it does not need to previously provided to the IRS (for enter a phone number or a fax number be resubmitted with the request for an example, Form 8832, Entity of your third party appointee. However, additional Form In the signature Classification Election) or on by providing a phone number or fax line of the additional request form, write documentation provided by the IRS (for number, you are authorizing the IRS to See attached copy of the original Form example, a determination letter). call or fax your third party appointee Attach a copy of the original Joint return. If a joint income tax Form The Centralized Authorization File return was filed for a tax period for If you are requesting Form 6166 for (CAF) contains information on third which certification will be based, enter a country not identified on a previously parties authorized to represent the spouse s name and TIN exactly as filed Form 8802 that requires taxpayers before the IRS and/or receive they appear on the return filed. documentation not previously and inspect confidential tax information. submitted, you must include that Change in taxpayer s name. If the If your appointee has a CAF number, documentation with the additional taxpayer s name has changed since the enter it on line 3b. request. Sign and date the additional most recent Form 8802 was filed with Form 8821, Taxpayer Information request form. Attach a copy of the the IRS, the Form 8802 and tax Authorization, and Form 2848, Power original Form disclosure authorization for each of Attorney and Declaration of Additional request made by third individual or entity must be submitted Representative. Form 8821 is used to party appointees. Third party under the taxpayer s new name. In authorize disclosure of tax information appointees cannot use this special addition, documentation of the name to a third party designee of the procedure to request additional Form(s) change must be submitted with Form taxpayer. Form 8821 cannot be used to 6166 for countries that were not 8802 (for example, trust agreement, authorize a third party to sign Form originally authorized by the taxpayer in corporate charter) on your behalf, and it does not their previously signed and dated Form Certification will not be issued if the authorize a third party to represent you If you anticipate using the name change has not been updated in before the IRS. Pursuant to section additional request procedure to the IRS database. For information on 6103(c) and the regulations thereunder, authorize a third party appointee to how to update the IRS on your new authorization on Form 8821 will not be request additional Forms 6166 for a name, contact customer service. For accepted if it covers matters other than country not identified in your current businesses, the number is federal tax matters. -4-

5 Form 2848 authorizes a third party to Income Tax Return, and you are in the Partial-year Form 2555 filer. Check represent you before the IRS. Only United States under an A1, F1, J1, this box if you filed a Form 2555 that individuals who are recognized to M1, or Q1 visa, include the following covered only part of a year for which practice before the IRS can be with Form 8802: certification is requested. For each year authorized to represent you. The only 1. A statement explaining why Form that this applies, enter the eight-digit individuals who can be recognized 1040 was filed. dates (YYYYMMDD) that correspond to representatives are the following: 2. A statement and documentation the beginning and ending of the period Attorneys showing that you reported your you were a resident of the United Certified Public Accountants worldwide income. States. Enrolled Agents Sole proprietor. Include on line 6 the Enrolled Actuaries (the authority to Dual-status alien. An individual is a type of tax return, name, TIN, and any practice before the IRS is limited) dual-status alien for U.S. tax purposes other information that would be required Student Attorneys (must receive if the individual is a part-year resident if certification were being requested for permission to practice before the IRS) alien and a part-year nonresident alien the individual owner that filed the Student CPA s (must receive during the calendar year(s) for which Schedule C (Form 1040), Profit or Loss permission to practice before the IRS) certification is requested. Dual-status From Business. Enrolled Retirement Plan Agents (the generally occurs in the year an authority to practice before the IRS is individual acquires status as a U.S. Line 4b. Partnership limited) 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 In line 3b, write See attached authorization. Attach a Form 2848 or Form 8821 for each additional third party that you wish to authorize to receive your tax information. 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 Line 4a. Individual 8802: 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 Green card holder. If you are a 1. The name and TIN of each resident alien with lawful permanent partner for which certification is resident status who recently arrived in requested and any additional the United States and you have not yet information that would be required if filed a U.S. income tax return, you certification were being requested for should provide a copy of your current each of those partners. Form I-551, Alien Registration Receipt If you checked the dual-status box, 2. Authorization (for example, Form Card (green card). Instead of a copy of enter the dates (YYYYMMDD) that 8821) from each partner, including all your green card, you can attach a correspond to the period that you were partners listed within tiered statement from U.S. Citizenship and a resident of the United States during partnerships. Each authorization must Immigration Services (USCIS) that the year(s) for which certification is explicitly allow the third party requester gives your alien registration number, requested. to receive the partner s tax information the date and port of entry, date of birth, First-year election. If you are an and must not address matters other and classification. For more information individual who made or intends to make than federal tax matters. in determining your U.S. resident status the first-year election under section 3. Unless the requester is a partner for tax purposes, see Nonresident Alien 7701(b)(4) applicable to the year for in the partnership during the tax year or Resident Alien, in Pub. 519, U.S. which certification is requested, enter for which certification is requested, Tax Guide for Aliens. the date (YYYYMMDD) your status as a authorization from the partnership must Substantial presence test. An U.S. resident for tax purposes will explicitly allow the third party requester individual who is not a lawful permanent begin. For more information regarding to receive the partnership s tax resident of the United States but who the first-year election and determining information. The authorization must not meets the substantial presence test your period of residency, see First-Year address matters other than federal tax under section 7701(b) is a resident Choice in Pub matters. alien for purposes of U.S. taxation. If If you have made a first-year you are a resident alien under the An LLC that is classified as a residence election under section substantial presence test and you have partnership follows the above 7701(b)(4) applicable to the year for not yet filed a U.S. income tax return for procedures. Members of the LLC are which you are requesting certification, treated as partners. the year for which certification is attach to Form 8802 the election requested, you must attach a copy of statement you filed with your income Nominee partnership. Do not check your current Form I-94, tax return for the taxable year of the partnership box on line 4b. Instead, Arrival-Departure Record. Enter the election. check line 4j and attach the information date (YYYYMMDD) your status If, for the calendar year for which required by the instructions. changed on the line provided. For certification is requested, you have not information on determining your period yet filed a first-year residence election Line 4c. Trust of residency, see Substantial Presence statement, attach to Form 8802 a Domestic and foreign grantor trusts and Test in Pub statement that you intend to file such simple trusts can be certified for U.S. Students, teachers, and trainees. If statement and that you are eligible to residency, to the extent the owner of you filed Form 1040, U.S. Individual make the election. the grantor trust or beneficiaries of -5-

6 simple trusts are U.S. residents. must attach a copy of that letter to requester to receive the trust s tax Domestic complex trusts may be Form information. The authorization must not certified without regard to the residence A group trust arrangement that is address matters other than federal tax of the settler or beneficiaries. seeking benefits from Switzerland with matters. A trust is domestic if a court within respect to dividends paid by a Swiss corporation must also attach to Form A common trust fund that is seeking the U.S. is able to exercise primary 8802 the name of each participant and benefits from Switzerland with respect supervision over the administration of a statement that each participant listed to dividends paid by a Swiss the trust and one or more U.S. persons is a trust forming part of a plan corporation must also attach to Form has authority to control all substantial described in section 401(a), 403(b), or 8802 the name of each participant and decisions of the trust. 457(b). a statement that each participant listed Grantor trust. Include the following is a trust forming part of a plan that is IRA. Domestic individual retirement with Form 8802: described in section 401(a), 403(b), or arrangements (individual retirement 457(b), or is a trust forming part of a 1. The name and TIN of each owner accounts within the meaning of section plan described in section 401(a), and any information that would be 408(a) and Roth IRAs within the 403(b), or 457(b) that is within a group required if certification were being meaning of section 408A) (collectively trust arrangement described in IRS requested for each owner. referred to as IRAs) may be certified as Rev. Rul , I.R.B. 33, as 2. Authorization (for example, Form residents (without regard to the clarified and modified by , 8821) from each owner. Each residence of the IRA holder). Either the I.R.B. 28. authorization must explicitly allow the IRA holder or the trustee of the IRA third party requester to receive the may request certification on behalf of owner s tax information and must not the IRA. Line 4d. Estate address matters other than federal tax An IRA holder requesting If you are filing a Form 8802 on behalf matters. certification on behalf of an IRA must of the estate of a decedent, you must 3. Unless the requester is a trustee provide the IRA account name (that is, include proof that you are the executor of the trust, authorization from the trust the IRA holder s name) and number, or administrator of the decedent s must explicitly allow the third party the IRA holder s TIN, and a copy of estate. Form 8802 can be submitted on requester to receive the trust s tax Form 8606, Nondeductible IRAs, or behalf of an estate for the year of the information. The authorization must not Form 5498, IRA Contribution taxpayer s death or any prior year. address matters other than federal tax Information. Complete the remainder of Proof can include a court certificate matters. Form 8802 as if certification were being naming you executor or administrator of 4. If the grantor trust is a foreign requested by the IRA. the estate. U.S. residency certification trust, also include a copy of Form will be based on the tax information and 3520-A, Annual Information Return of A bank or financial institution acting residency of the decedent. Foreign Trust With a U.S. Owner, and a as the trustee for IRAs may request copy of the foreign grantor trust owner certification for multiple IRAs grouped by year and by country for which Line 4e. Corporation statement. certification is requested. The bank or Generally, a corporation that is not financial institution must include the incorporated in the United States is not Domestic complex trust. Unless the following with Form 8802: entitled to U.S. residency certification. requester is a trustee of the trust during 1. A list of IRA account names and However, there are exceptions for the tax year for which certification is account numbers for which certification certain corporations that are treated as requested, authorization from the trust is requested. U.S. corporations under sections 269B, must explicitly allow the third party 2. A statement that each IRA 943(e)(1), 953(d), or 1504(d). Only requester to receive the trust s tax account name and number listed is an Canadian and Mexican corporations information. The authorization must not IRA within the meaning of section are eligible to be treated as domestic address matters other than federal tax 408(a) or 408A. corporations under section 1504(d). matters. 3. A statement that the bank or Corporations requesting U.S. Simple trust. Include the following financial institution is a trustee of the residency certification on behalf of their with Form 8802: IRA. subsidiaries must attach a list of the 1. The name and TIN of each subsidiaries and the Form 851, beneficiary and any information that Common trust fund as defined in Affiliations Schedule, filed with the would be required if certification were section 584. Include the following with corporation s consolidated return. being requested for each beneficiary. Form 8802: Dual-resident corporation. If you are 2. Authorization (for example, Form 1. The name and TIN of each requesting certification for treaty 8821) from each beneficiary. Each participant and any information that benefits in the other country of authorization must explicitly allow the would be required if certification were residence named on line 4e, third party requester to receive the being requested for each participant. certification depends on the terms of beneficiary s tax information and must 2. Authorization (for example, Form the residence article of the relevant not address matters other than federal 8821) from each participant. Each treaty. If the treaty provides that tax matters. authorization must explicitly allow the benefits are available only if the 3. Unless the requester is a trustee third party requester to receive the competent authorities reach a mutual of the trust, authorization from the trust participant s tax information and must agreement to that effect, request must explicitly allow the third party not address any matters other than competent authority assistance in requester to receive the trust s tax federal tax matters. If a pass-through accordance with Rev. Proc , information. The authorization must not entity is a participant, you must list the I.R.B. 1035, prior to seeking address matters other than federal tax partners/shareholders/owners/ certification. matters. participants/members/beneficiaries in the pass-through entity and obtain Effective January 1, 2005, the Group trust arrangement, described authorization from each such! special rules for financial asset in Rev. Rul A group trust participant. CAUTION securitization investment trusts arrangement that has received a 3. Unless the requester is a trustee (FASITs) were repealed. However, the determination letter recognizing its of the trust, authorization from the trust special rules still apply to any FASIT in exempt status under section 501(a) must explicitly allow the third party existence on October 22, 2004, to the -6-

7 extent that regular interests issued by certification. It must also provide a certification information required for the FASIT before that date continue to statement under penalties of perjury each individual or entity for which you remain outstanding in accordance with explaining why it is not required to file are acting as a nominee. For example, the original terms of issuance. Form 5500 and why it does not have a if you are acting as a nominee for a determination letter. resident alien, you must attach the Line 4f. S Corporation information required of applicants that S corporations are not considered U.S. Line 4h. Exempt are resident aliens. Similarly, if one of residents within the meaning of the Organization the entities for which you are acting as residence article of U.S. income tax a nominee is a partnership, then you treaties. Treaty benefits are only Generally, an organization that is exempt from U.S. income tax must must submit the certification information available to a shareholder who is a U.S. attach to Form 8802 a copy of either for each of the partners requesting resident for purposes of the applicable treaty. the organization s determination letter certification. In addition, you must from the IRS or the determination letter include the following with Form Include the following with Form 8802: for the parent organization. 1. Authorization (for example, Form An exempt organization that is not 8821) from each individual or entity. 1. The name and TIN of each shareholder for which certification is required to file a U.S. income tax return Each authorization must explicitly allow requested and any additional and that has not received a the nominee applicant to receive the information that would be required if determination letter will not be issued a individual s or entity s tax information certification were being requested for Form 6166, unless such organization and must not address any matters each of those shareholders. has other means of proving U.S. other than federal tax matters. 2. Authorization (for example, Form residency for tax treaty purposes. For 2. A statement under penalties of 8821) from each shareholder. Each such an entity, include with Form 8802 the entity s bylaws, corporate charter, perjury signed by an individual with authorization must explicitly allow the trust agreement, partnership legal authority to bind the nominee third party requester to receive the agreement, etc. applicant, explicitly stating the nominee shareholder s tax information and must not address any matters other than applicant is acting as an agent on Governmental entity. Federal, state, federal tax matters. behalf of the above-named individual(s) or local government agencies 3. Unless the requester is a requesting U.S. residency certification or entity(ies) for whom the Form 6166 is shareholder in the S corporation during that have not obtained a determination being requested. the tax year for which certification is letter, private letter ruling, revenue requested, authorization from an officer ruling, etc., can submit in writing, on with legal authority to bind the Note. If you are a nominee official government letterhead, a letter corporation must explicitly allow the partnership, please do not provide under penalties of perjury from a legally third party requester to receive the authorized government official stating information concerning your partners. corporation s tax information. The that the organization is a government The residence of your partners will not authorization must not address matters agency. be verified. other than federal tax matters. Line 4i. Disregarded Line 4g. Employee Entity Line 5. Statement Benefit Plan/Trust Disregarded entities (DRE) are not Required If Applicant Did Trusts that are part of an employee considered U.S. residents within the meaning of the residence article of U.S. Not File a U.S. Income benefit plan that is required to file Form 5500, Annual Return/Report of income tax treaties. Treaty benefits will Tax Return Employee Benefit Plan, must include a copy of the signed Form 5500 with Form 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 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 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 benefit plan determination letter. Line 4j. Nominee applicant from the requirement to file a An employee plan that is not Applicant required to file Form 5500 and does not have a determination letter must provide evidence that it is entitled to If you act as a nominee for another person or entity, you must provide all U.S. income tax return. See Table 1 for the statement required if the applicant did not file a U.S. income tax return. -7-

8 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... THEN... an individual attach proof of income (for example, an income statement, Form W-2, Form 1099, etc.) and a written statement that explains why the individual is not required to file an income tax return for the tax period(s) for which certification is based. If the individual is a U.S. citizen, the written statement must be made under penalties of perjury. a child under age 19, or under age attach a signed copy of the Form 8814, Parents Election To Report Child s Interest and Dividends. 24 if a full-time student, whose parent(s) elected to report the child s income on their return a qualified subchapter S attach proof of the election made on Form 8869, Qualified Subchapter S Subsidiary Election, and all subsidiary (QSub) (include the other requirements listed in the instructions for line 4f that apply to the parent S corporation. parent S corporation information on line 6 of Form 8802) a trust or estate attach an explanation of why the trust or estate is not required to file Form a common trust fund attach a copy of the determination letter or proof that a participant is not required to file. a group trust arrangement attach a copy of the determination letter or private letter ruling. a partnership described in section 761(a) attach a copy of the section 761(a) election submitted with Form 1065, U.S. Return of Partnership Income, or a statement from a general partner that is signed and dated under penalties of perjury. See Table 2, Current Year Penalties of Perjury Statements. attach a copy of the statement of election made by the parent C corporation requesting that the entity a financial asset securitization investment trust (FASIT) (include be treated as a FASIT under section 860L(a)(3). See Table 2. the parent C corporation information on line 6 of Form 8802) 1 a government entity a foreign partnership a domestic disregarded entity (domestic DRE) a foreign disregarded entity (foreign DRE) 1 See Caution on page 6. 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. include all information indicated in the instructions for line 4b for each partner requesting certification. include the entity s single owner information on line 6 of Form 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). 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. 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 6. Parent or Parent Organization page 3. 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 entered the most recent prior year on this line, see Form 8802 Filed Before Return Posted by the IRS on 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 If you answered Yes to line 6, Line 7. Calendar Year of alien during any year for which you are Request requesting certification, enter instead 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. The certification period is generally 1 year. You can request certification for both the current year and any number of prior years. -8- 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