Instructions For Form 8802 - 2016 (Page 11 of 16) in pdf

Line 7. Calendar Year of

Line 8. Tax Period(s)

Line 9. Purpose of

Request

Certification

If you are requesting certification for a

tax period for which a tax return is not

The certification period is generally 1

You must indicate the purpose of the

yet due, enter the four-digit year and

year. You can request certification for

certification.

two-digit month (YYYYMM) that

both the current year and any number of

Your application will be returned

correspond to the latest return required

prior years.

to you for completion if you do

to have been filed (including

not include a purpose on the

If you entered the most recent prior

extensions). If you are a fiscal year

CAUTION

application.

year on this line, see Form 8802 Filed

taxpayer, enter the year and month that

Before Return Posted by the IRS,

correspond to the end of that fiscal tax

Income tax treaty. If you are

earlier.

year. For a prior year certification, the

requesting certification to obtain

four-digit year and two-digit month

Enter the four-digit (YYYY) calendar

benefits under an income tax treaty but

should correspond to the end of the

year(s) for which you are requesting

you have requested certification for a

prior year tax period for which

certification. However, see the

non-treaty country, your application will

certification is requested.

Exception below.

be returned to you for correction.

Note. These examples assume no

Exception. If you were a dual-status

VAT. The North American Industry

extension is filed, unless stated

alien during any year for which you are

Classification System (NAICS) codes

otherwise.

requesting certification, enter instead

can be found in the instructions for your

the eight-digit dates (YYYYMMDD) that

tax return (for example, Form 1120 or

Example 1. A Form 1040 filer who is

correspond to the beginning and ending

Schedule C (Form 1040)). If you do not

completing Form 8802 for certification

of the period you were a resident of the

provide a NAICS code on Form 8802

year 2017 on January 1, 2017, would

United States. You must show the

and one was not provided on the return

enter 201512 on line 8. This is because

specific period of residence for each

you filed, one will not be entered

on January 1, 2017, the 2015 Form

year for which you are requesting

automatically. Form 6166 will only

1040 is the latest return required to have

certification. For information on

certify that you filed a return with a

been filed by an individual requesting

determining your period of residency,

particular NAICS code if it matches the

certification for 2017.

see Pub. 519.

NAICS code on your application. If you

Example 2. On May 1, 2017, the

provide a code that does not match,

Fiscal year taxpayers. Fiscal year

same Form 1040 filer would enter

Form 6166 will state that you represent

filers also enter a four digit (YYYY)

201612 on line 8 as the tax period for

that your NAICS code is as stated on

calendar year on line 7. You must

certification year 2017 (the 2016 Form

Form 8802.

request a separate calendar year

1040 was required to have been filed

certification for any part of a fiscal tax

before May 1, 2017).

Note. VAT certification requires a

year that falls outside the calendar year.

If the Form 1040 filer had filed an

penalties of perjury statement, and a

Current year certification. If

extension for 2016, the filer would enter

statement that the NAICS codes have

certification is requested for purposes of

201512 on line 8. This is because on

not changed since the last return was

claiming benefits under an income tax

May 1, 2017, the 2015 Form 1040 is the

filed. For more information, see the

treaty or VAT exemption for any period

latest return required to be filed.

instructions for line 10 next.

during the current calendar year or a

Example 3. On January 1, 2017, a

Line 10. Penalties of

year for which a tax return is not yet

Form 1040 filer completing Form 8802

required to be filed with the IRS,

Perjury Statements and

for certification year 2014 would enter

penalties of perjury statement(s) will be

201412.

Attachments

required from all applicants stating that

Example 4. A Form 1120 filer has a

such applicant is a U.S. resident and will

Penalties of perjury statements from

fiscal year ending on September 30.

continue to be so throughout the current

Table 2 can be entered in the space

The Form 1120 filer completing Form

tax year. See Table 2 for the current

provided under line 10 or as an

8802 for certification year 2017 on

year penalties of perjury statement you

attachment to Form 8802. Penalties of

February 15, 2017, would enter 201609

must enter on line 10 of Form 8802 or

perjury statements submitted

on line 8. This is because on February

attach to the form.

independently of Form 8802 must have

15, 2017, the 2015 Form 1120 with

a valid signature and date. See Table 3.

fiscal year ending September 30, 2016,

Note. For VAT certification, the

VAT. For VAT certifications, the

is the latest return required to have been

penalties of perjury statement must

penalties of perjury statement must also

filed.

include a statement that the business

activity has not changed since the last

If you were not required to file a U.S.

activity (NAICS code) has not changed

return was filed. For more information,

tax return for the tax period for which

since your last filed return.

see the instructions for line 10 below.

certification is requested, enter the tax

3-year procedure. If you are using the

period that would have been applicable,

3-year procedure (discussed earlier),

if you were required to file a U.S. tax

you are required to enter a penalties of

enter all years in the 3-year period, as

return. After the tax period, add "(not

perjury statement in the first year stating

applicable, on the Form 8802 filed for

required to file)."

that the applicant is a U.S. resident and

the first year. For years two and three,

will continue to be so through the

enter only the current calendar year for

current tax year and the following two

which you are requesting certification.

tax years. See Table 2 for the 3-year

procedure penalties of perjury

Instructions for Form 8802 (Rev. 10-2017)

-11-

Instructions For Form 8802 - 2016 Page 11

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