Instructions For Form 8802 - 2016 (Page 6 of 16) in pdf

information. If you have multiple third

Form I-551, Alien Registration Receipt

If you have made a first-year

party appointees, see the instructions

Card (green card). Instead of a copy of

residence election under section

for Form 2848 or Form 8821.

your green card, you can attach a

7701(b)(4) applicable to the year for

statement from U.S. Citizenship and

which you are requesting certification,

Form 8821, Taxpayer Information

Immigration Services (USCIS) that gives

attach to Form 8802 the election

Authorization, and Form 2848, Pow-

your alien registration number, the date

statement you filed with your income tax

er of Attorney and Declaration of

and port of entry, date of birth, and

return for the taxable year of election.

Representative. Form 8821 is used to

classification. For more information in

If, for the calendar year for which

authorize disclosure of tax information

determining your U.S. resident status for

certification is requested, you have not

to a third party designee of the taxpayer.

tax purposes, see Nonresident Alien or

yet filed a first-year residence election

Form 8821 cannot be used to authorize

Resident Alien, in Pub. 519.

statement, attach to Form 8802 a

a third party to sign Form 8802 on your

statement that you intend to file such

behalf, and it does not authorize a third

Sole proprietor. Include on line 6 the

statement and that you are eligible to

party to represent you before the IRS.

type of tax return, name, TIN, and any

make the election.

Pursuant to section 6103(c) and the

other information that would be required

regulations thereunder, authorization on

Dual-status alien. An individual is a

if certification were being requested for

Form 8821 will not be accepted if it

dual-status alien for U.S. tax purposes if

the individual owner that filed the

covers matters other than federal tax

the individual is a part-year resident

Schedule C (Form 1040).

matters.

alien and a part-year nonresident alien

U.S. resident alien. An individual who

during the calendar year(s) for which

Form 2848 authorizes a third party to

is not a lawful permanent resident of the

certification is requested. Dual-status

represent you before the IRS. Only

United States but who meets the

generally occurs in the year an

individuals who are recognized to

“substantial presence test” under

individual acquires status as a U.S.

practice before the IRS can be

section 7701(b) is a resident alien for

resident or terminates such status. For

authorized to represent you. The only

purposes of U.S. taxation. If you are a

example, you are a dual-status alien if

individuals who can be recognized

resident alien under the substantial

you are a U.S. citizen or green card

representatives are the following:

presence test and you have not yet filed

holder and you lost citizenship or green

Attorneys

a U.S. income tax return for the year for

card holder status during the same

Certified Public Accountants

which certification is requested, you

calendar year. You may also be a

Enrolled Agents

must attach a copy of your current Form

dual-status alien if you are a

Enrolled Actuaries (the authority to

I-94, Arrival-Departure Record. Enter

non-resident alien but due to meeting

practice before the IRS is limited)

the date (YYYYMMDD) your status

the substantial presence test become a

Student attorney or CPA (must

changed on the line provided. For

resident alien during the same calendar

receive permission to practice before

information on determining your period

year.

the IRS)

of residency, see Substantial Presence

Enrolled Retirement Plan Agents (the

The dual-status alien classification

Test in Pub. 519.

authority to practice before the IRS is

does not occur merely due to a

limited)

Students, teachers, and trainees.

temporary absence from the United

Certain individuals who have a

If you filed Form 1040 and you are in the

States, nor will multiple periods of

special relationship or status with the

temporary absence and re-entry into the

United States under an “F1,” “J1,” “M1,”

taxpayer

United States create multiple periods of

or “Q1” visa, include the following with

U.S. resident and non-resident status.

Form 8802.

For more information, see Pub. 947.

For information and examples of a

1. A statement explaining why Form

3-year procedure. Under the 3-year

dual-status alien, and to determine your

1040 was filed.

procedure, the third party appointee

period of residency, see Pub. 519.

2. A statement and documentation

completes a Form 8802 in the first year

If you checked the dual-status box,

showing that you reported your

that must be signed and dated by the

enter the dates (YYYYMMDD) that

worldwide income.

applicant. In the following two tax years

correspond to the period that you were

the third party appointee must complete

a resident of the United States during

Note. Nonresident aliens present in the

a new Form 8802 that is not required to

the year(s) for which certification is

United States on these visas may be

be signed and dated by the applicant.

requested.

exempt individuals for 2 or more years,

Form 2848 or Form 8821 must be

and are not resident aliens under the

attached to Form 8802 in year 1 and

Partial-year Form 2555 filer. Check

substantial presence test while they are

must indicate all years in the 3-year

this box if you filed a Form 2555 that

exempt individuals. See section 7701(b)

period for which certification is

covered only part of a year for which

(5).

requested.

certification is requested. For each year

that this applies, enter the eight-digit

First-year election. If you are an

For more information, see

dates (YYYYMMDD) that correspond to

individual who made or intends to make

Certification Under the 3-Year

the beginning and ending of the period

the first-year election under section

Procedure, earlier.

you were a resident of the United

7701(b)(4) applicable to the year for

Line 4a. Individual

States.

which certification is requested, enter

the date (YYYYMMDD) your status as a

Line 4b. Partnership

Green card holder. If you are a

U.S. resident for tax purposes will begin.

resident alien with lawful permanent

For more information regarding the

Partnerships are not considered U.S.

resident status who recently arrived in

first-year election and determining your

residents within the meaning of the

the United States and you have not yet

period of residency, see First-Year

residence article of U.S. income tax

filed a U.S. income tax return, you

Choice in Pub. 519.

treaties. A domestic partnership is not

should provide a copy of your current

considered a U.S. resident, even if all

-6-

Instructions for Form 8802 (Rev. 10-2017)

Instructions For Form 8802 - 2016 Page 6

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