Instructions For Form 8802 - 2016 Page 16

ADVERTISEMENT

The U.S. competent authority
(countries) indicated on Form 8802. We
unless the form displays a valid OMB
cannot consider requests
need this information to determine if the
control number. Books or records
!
involving countries with which
applicant can be certified as a U.S.
relating to a form or its instructions must
CAUTION
the United States does not have an
resident for tax purposes for the period
be retained as long as their contents
income tax treaty.
specified. Failure to provide the
may become material in the
requested information may prevent
administration of any Internal Revenue
Your request for U.S. competent
certification. Providing false or
law.
authority assistance should be mailed
fraudulent information may subject you
The time needed to complete and file
to:
to penalties. If you designate an
this form will vary depending on
appointee to receive Form 6166, but do
Commissioner, Large Business
individual circumstances. The estimated
not provide all of the information
and International Division
average time is:
requested, we may be unable to honor
Internal Revenue Service
the designation.
1111 Constitution Avenue, NW
Recordkeeping
33 min.
. . . . . . .
Generally, tax returns and tax return
SE:LB:TTPO:TA:TAIT:NC570-03
Learning about the law
information are confidential, as required
Washington, DC 20224
or the form
1hr., 13 min.
. . . . . . . . . .
by section 6103. However, section 6103
(Attention: TAIT)
Preparing the form
1 hr., 3 min.
. . . . .
authorizes or requires us to disclose this
Copying, assembling,
information in certain circumstances.
Note. Do not send Form 8802 to the
and sending the form
We may disclose the information to the
address above. This address should
to the IRS
48 min.
. . . . . . . . . . .
tax authorities of other countries
only be used to request U.S. competent
pursuant to a tax treaty. We may
authority assistance. Forms 8802
disclose this information to the
should be mailed to the appropriate
If you have comments concerning the
Department of Justice for civil and
address in Philadelphia, PA under
accuracy of these time estimates or
criminal litigation. We may also disclose
Where To File, earlier.
suggestions for making this form
this information to cities, states, the
simpler, we would be happy to hear
District of Columbia, and U.S.
Privacy Act and Paperwork Reduc-
from you. You can send us comments
commonwealths and possessions for
tion Act Notice. We ask for the
from IRS.gov/FormComments.You can
use in administering their tax laws, to
information on this form under sections
write to the Internal Revenue Service,
federal and state agencies to enforce
6103 and 6109 of the Internal Revenue
Tax Forms and Publications Division,
federal nontax criminal laws, or to
Code. You are required to provide the
1111 Constitution Ave. NW, IR-6526,
federal law enforcement and
information requested on this form only
Washington, DC 20024. Do not send
intelligence agencies to combat
if you wish to have your U.S. residency
the form to this address. Instead, see
terrorism.
for tax purposes certified in order to
Where To File, earlier.
claim VAT exemption or to claim certain
You are not required to provide the
benefits under a tax treaty between the
information requested on a form that is
United States and the foreign country
subject to the Paperwork Reduction Act
-16-
Instructions for Form 8802 (Rev. 10-2017)

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial