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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Line 4f. S Corporation
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.
1. 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.
2. 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.
3. 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 signed
Form 5500 with Form 8802.
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.
Certification will not be issued to
a trust that is part of an
employee benefit plan during
the employee benefit plan’s first year of
existence, unless it is administered by a
qualified custodian bank, as defined in
17 CFR 275.206(4)-2(d)(6)(i).
3-year procedure. If you check
box 4g, you may be able to use the
3-year procedure. See
Certification
Under the 3-Year Procedure, earlier.
Line 4h. Exempt
Organization
Generally, an organization that is
exempt from U.S. income tax must:
1. Have met its Form 990 series
information return filing requirements;
and
2. Attach to Form 8802, a copy of
either the organization's determination
letter from the IRS or, if the organization
is a subordinate in a group exemption,
the determination letter for the central
organization.
An exempt organization that has not
received an IRS determination letter
recognizing its exempt status but has
met its Form 990-series filing
requirements for its claimed exempt
status can submit a letter under
penalties of perjury from an authorized
official stating that the organization is
exempt from federal income tax and
specifying the exemption provision
under the Internal Revenue Code. The
statement must include an
acknowledgment that a residency
certification letter issued by the IRS is
not a ruling or determination letter
regarding the organization’s tax-exempt
status for federal tax purposes generally
or regarding deductibility of
contributions to or for the use of the
organization under section 170, and
may not be relied on as such.
The IRS will not issue a Form 6166 to
an exempt organization that is not
required to file a U.S. income tax return
and that has not received a
determination letter, 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, etc.
Governmental entity. A federal, state,
or local government agency must attach
to Form 8802 a copy of the agency’s
determination letter, private letter ruling,
or revenue ruling regarding its
tax-exempt or governmental entity
status if it has one. A federal, state, or
local government that has not obtained
a determination letter, private letter
ruling, or revenue ruling 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.
The statement must include an
acknowledgment that a Form 6166
residency certification letter issued by
the IRS is not a ruling or determination
letter regarding the organization’s
tax-exempt status for federal tax
purposes generally or regarding
deductibility of contributions to or for the
use of the organization under section
170, and may not be relied on as such.
3-year procedure. If you check
box 4h, you may be able to use the
3-year procedure. See Certification
Under the 3-Year Procedure, earlier.
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
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.
1. 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.
2. 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.
Instructions for Form 8802 (Rev. 8-2022)
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