Instructions For Form 8802 - 2016 (Page 3 of 16) in pdf

Special Rules

Payment by Check or Money

United States on their worldwide

income. An entity may be considered

Order

Certification Under the 3-Year

subject to tax on its worldwide income

If you are paying the user fee by check

Procedure

even if it is statutorily exempt from tax,

or money order, send the payment,

such as a pension fund or charity.

Estates, employee benefit plans/trusts,

Form 8802, and all required

Similarly, individuals are considered

and exempt organizations (lines 4d, 4g,

attachments to:

subject to tax even if their income is less

and 4h) can submit a Form 8802 that

than the amount that would require that

covers up to a 3-year period (the current

Internal Revenue Service

they file an income tax return.

year and the following two tax years). If

P.O. Box 71052

you request certification under this

Philadelphia, PA 19176-6052

In general, Form 6166 is issued only

procedure, you must submit a Form

when the IRS can verify that for the year

8802 for each year, but in years 2 and 3

for which certification is requested one

Or, by private delivery service to:

you only need to attach a copy of the

of the following applies:

year 1 Form 8802 (including the

Internal Revenue Service

You filed an appropriate income tax

penalties of perjury statement), provided

2970 Market Street

return (for example, Form 1120 for a

there are no material changes to the

BLN# 3-E08.123

domestic corporation),

information entered on the Form 8802 in

Philadelphia, PA 19104-5016

In the case of a certification year for

year 1.

which a return is not yet due, you filed a

Electronic Payment

return for the most recent year for which

Certification will not be issued to

a return was due, or

a trust that is part of an

After you have received your electronic

You are not required to file an income

employee benefit plan during

confirmation number, and entered it on

CAUTION

tax return for the tax period on which

the employee benefit plan’s first year of

page 1 of Form 8802, you can submit

certification will be based and other

existence.

Form 8802 and all required attachments

documentation is provided.

by mail, private delivery service, or fax

(see below for limitations on the use of

Note. If you choose to use the 3-year

Who Is Not Eligible for

faxed transmissions).

procedure, write “Filed Under the 3-Year

Form 6166

Procedure” at the top of page 1 of the

If you are paying the user fee by

In general, you are not eligible for Form

Form(s) 8802 filed for each year.

e-payment, send Form 8802 and all

6166 if, for the tax period for which your

You cannot use this procedure if

required attachments to:

Form 6166 is based, any of the

there is a material change of fact

following applies:

(including name or permanent address)

Department of the Treasury

You did not file a required U.S. return.

with respect to the estate, employee

Internal Revenue Service

You filed a return as a nonresident

benefit plan/trust, or exempt

Philadelphia, PA 19255-0625

(including Form 1040NR, Form

organization during the period for which

1040NR-EZ, Form 1120-F, Form

the certification is requested.

Or, by private delivery service to:

1120-FSC, or any of the U.S.

First year. In the first year for which a

possession tax forms).

Internal Revenue Service

certification is requested under this

You are a dual resident individual

2970 Market Street

procedure, you must submit a

who has made (or intends to make),

BLN# 3-E08.123

completed Form 8802, signed and

pursuant to the tie-breaker provision

Philadelphia, PA 19104-5016

dated by the applicant, with the current

within an applicable treaty, a

year entered on line 7. Attach Form

determination that you are not a resident

Fax. You can fax up to 10 Forms 8802

2848, Power of Attorney and

of the United States and are a resident

(including all required attachments) for a

Declaration of Representative, or Form

of the other treaty country. For more

maximum of 50 pages to the fax

8821, Taxpayer Information

information and examples, see

numbers below. A fax cover sheet

Authorization, as applicable, to Form

Regulations section 301.7701(b)-7.

stating the number of pages included in

8802. Form 2848 or Form 8821 must

You are a fiscally transparent entity

the transmission must be used.

apply to all of the years for which

organized in the United States (that is, a

domestic partnership, domestic grantor

certification is requested. For the rules

The following fax numbers are

trust, or domestic LLC disregarded as

relating to Forms 2848 and 8821,

available.

an entity separate from its owner) and

including the 3-year procedure, see

(877) 824-9110 (within the United

you do not have any U.S. partners,

Line 3b. Third Party Appointee's

States only, toll free).

beneficiaries, or owners.

Information, later.

(267) 466-1035 or (267) 466-1366

The entity requesting certification is

(inside or outside the United States, not

In year 1, a penalties of perjury

an exempt organization that is not

toll free).

statement is required stating that the

organized in the United States.

applicant is a U.S. resident and will

Who Is Eligible for Form

The entity requesting certification is a

continue to be so through the current tax

trust that is part of an employee benefit

6166

year and the following two tax years.

plan during the employee benefit plan's

See Table 2 for the penalties of perjury

In general, under an income tax treaty,

first year of existence.

statement for the 3-year procedure that

an individual or entity is a resident of the

must be entered on line 10 of Form

United States if the individual or entity is

8802 or attached to the form.

subject to U.S. tax by reason of

residence, citizenship, place of

Second year. In the second year for

incorporation, or other similar criteria.

which certification is requested under

U.S. residents are subject to tax in the

this procedure, you must submit a

Instructions for Form 8802 (Rev. 10-2017)

-3-

Instructions For Form 8802 - 2016 Page 3

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