Instructions For Form 8802 - 2016 (Page 15 of 16) in pdf

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 spouses.

a minor child who cannot sign

either parent by signing the child's name and adding “By (your signature), parent for minor child.”

a child under age 19, or under

the parent who filed Form 8814 with his/her income tax return.

age 24 if a full-time student,

whose parent(s) reported the

child's income on Form 8814

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,

the fiduciary (trustee, executor, administrator, receiver, or guardian).

grantor trust, or simple trust

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

any organization officer, for example, president, vice president, treasurer, chief accounting officer,

trust

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 a section

any partner or partners duly authorized to act for the partnership. Each partner must certify that he

761(a) election

or she has such authority.

a governmental organization

an officer of the governmental organization with authority in the course of his or her official duties

to bind the organization.

Daytime Phone Number

When To Seek U.S.

one calendar year for a country, enter

the number of certifications requested

Competent Authority

Providing your daytime phone number

for all years to get the total number of

can help speed the processing of Form

Assistance

certifications requested for that country.

8802. We may have questions about

If your request for Form 6166 is denied,

Example. You are requesting

items on your application, such as the

or if you are denied treaty benefits by a

certifications for Germany. You need 3

NAICS code, type of applicant, etc. By

U.S. treaty partner, and you believe you

certifications for 2014, 2 certifications

answering our questions over the

are entitled to treaty benefits under a

for 2015, and 4 certifications for 2016.

phone, we may be able to continue

specific treaty article, you can request

Enter 9 as the total number of

processing your Form 8802 without

U.S. competent authority assistance

mailing you a letter. If you are filing a

certifications requested for Germany.

following the procedures established in

joint application, you can enter either

Rev. Proc. 2015-40, 2015-35 I.R.B. 236.

Note. If you are requesting

your or your spouse's daytime phone

certifications for multiple years, attach a

number.

A request for U.S. competent

statement to Form 8802 identifying the

authority assistance regarding a

Line 11. Number of

country, year, and number of

residency issue will be accepted for

certifications per year. The total must

Certifications (Forms

consideration only if it is established that

agree with the number entered to the

the issue requires consultation with the

6166) Requested for Each

right of the related country code on

foreign competent authority to ensure

Country

line 11.

consistent treatment by the United

Enter the number of certifications

States and the applicable treaty partner.

Line 12. Total Number of

(Forms 6166) requested for each

The U.S. competent authority does not

Certifications (Forms

country listed in columns A, B, C, and D.

make unilateral determinations with

6166) Requested

For any country not listed, enter the

respect to residency. Residency

country in the blank spaces at the

determinations are made by mutual

Add the total number of certifications

bottom of column D. If you are

agreement between the two competent

requested in columns A, B, C, and D of

requesting certifications for more than

authorities.

line 11, and enter the total on line 12.

Instructions for Form 8802 (Rev. 10-2017)

-15-

Instructions For Form 8802 - 2016 Page 15

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