Instructions For Form 8802 - 2016 (Page 5 of 16) in pdf

submitted, you must include that

documentation provided by the IRS (for

indicate a mailing address on line 3a,

documentation with the additional

example, a determination letter).

Form 6166 will be mailed to the address

request. Sign and date the additional

on line 2. If the mailing address entered

Joint return. If a joint income tax return

request form. Attach a copy of the

on line 3a is for a third party appointee,

was filed for a tax period for which

original Form 8802.

you must provide written authorization

certification will be based, enter the

on line 3b for the IRS to release the

Additional request made by third

spouse's name and TIN exactly as they

certification to the third party.

party appointees. Third party

appear on the return filed.

appointees cannot use this special

Line 3b. Third Party

Change in taxpayer's name. If the

procedure to request additional Form(s)

taxpayer's name has changed since the

Appointee's Information

6166 for countries that were not

most recent Form 8802 was filed with

originally authorized by the taxpayer in

Enter the name of your third party

the IRS, the Form 8802 and tax

their previously signed and dated Form

appointee(s) on line 3b of Form 8802.

disclosure authorization for each

8802. If you anticipate using the

Providing this information constitutes

individual or entity must be submitted

additional request procedure to

written authorization for the IRS to

under the taxpayer's new name. In

authorize a third party appointee to

communicate with the third party

addition, documentation of the name

request additional Forms 6166 for a

appointee(s) identified on line 3b when

change must be submitted with Form

country not identified in your current

you submit the signed and dated Form

8802 (for example, trust agreement,

Form 8802, you must include in line 10,

8802.

corporate charter).

a written statement authorizing the third

Certification will not be issued if the

The third party appointee identified

party appointee to request Form 6166

on line 3b should be someone the IRS

name change has not been updated in

covering the same tax period for any

can communicate with in order to

the IRS database. Businesses and

country.

resolve questions related to the

trusts of estates can notify the IRS of a

Foreign Claim Form

name change by checking the

processing of your Form 8802. This

appropriate box on Forms 1120, 1120S,

individual should be knowledgeable

Check the box if you have included with

1065, or 1041, when filed. Individuals

about Form 8802, and be able to

Form 8802 a foreign claim form sent to

can indicate a name change on Form

respond to any IRS questions regarding

you by a foreign country. The

1040 when filed. If you change your

your Form 8802. If you enter an entity

submission or omission of a foreign

name and address, you can notify the

such as a corporation or trust on line 3b,

claim form will not affect your residency

IRS of the changes on Form 8822.

identify a specific individual at the entity

certification. If the IRS does not have an

Individuals should also notify the Social

who can answer questions about your

agreement with the foreign country to

Security Administration (SSA) of a name

Form 8802. If a specific individual is not

date stamp, or otherwise process the

change by filing Form SS-5, Application

identified, the IRS is authorized to

form, we will not process it and such

for a Social Security Card with the SSA.

communicate with any person

foreign claim form will be mailed back to

See IRS.gov for more information.

employed by the entity.

you.

For additional information on how to

If you have multiple appointees,

Note. For more information about

notify the IRS of your new name, you

attach a list of the additional appointees

foreign countries with which the IRS has

can also contact customer service. For

not identified on line 3b whom the IRS

an agreement to process a foreign claim

businesses, the number is

can communicate with regarding your

form, call the U.S. residency certification

1-800-829-4933. For individuals, the

Form 8802. If only one individual is

unit at (267) 941-1000 (not a toll-free

number is 1-800-829-1040.

shown on line 3b, the IRS is authorized

number).

to communicate only with that person.

Line 2. Applicant's

Applicant's Name and U.S.

Address

You are not required to enter the

Taxpayer Identification

telephone or fax number of your third

Number

Do not enter a P.O. box number

party appointee. However, providing a

or C/O address. Certification

telephone or fax number will expedite

As part of certifying U.S. residency, the

may be denied if the applicant

the processing of your Form 8802 if the

IRS must be able to match the name(s)

CAUTION

enters a P.O. box or C/O address.

IRS has any questions. By providing a

and taxpayer identification number(s)

telephone or fax number, you are

Enter your address for the calendar

(TIN(s)) on this application to those

authorizing the IRS to communicate with

year for which you are requesting

previously verified on either the U.S.

your third party appointee(s).

certification. If you are an individual who

return filed for the tax period for which

lived outside the United States during

certification is to be based or on other

The Centralized Authorization File

the year for which certification is

documentation you provide.

(CAF) contains information on third

requested, the special rules under

parties authorized to represent

Enter the applicant's name and TIN

Individuals With Residency Outside the

taxpayers before the IRS and/or receive

exactly as they appear on the U.S.

United States, earlier, may apply to you.

and inspect confidential tax information.

return filed for the tax period(s) for

If your appointee has a CAF number,

which certification will be based. If the

Line 3a. Mailing Address

enter it on line 3b.

applicant was not required to file a U.S.

Form 6166 and any related

return, enter the applicant's name and

In general, you do not need to fill out

correspondence can be mailed to you or

TIN as they appear on documentation

line 3b if you have attached Form 2848

to a third party appointee. If you provide

previously provided to the IRS (for

or Form 8821. In line 3b, write “See

an address on line 3a, it will be used for

example, Form 8832, Entity

attached authorization.” Attach a Form

all mail correspondence relating to your

Classification Election) or on

2848 or Form 8821 for each third party

Form 6166 request. If you do not

that you authorize to receive your tax

Instructions for Form 8802 (Rev. 10-2017)

-5-

Instructions For Form 8802 - 2016 Page 5

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