Instructions For Form 8802 - 2016 (Page 7 of 16) in pdf

partners are U.S. residents. Treaty

must attach a copy of that letter to Form

Grantor trust. Include the following

benefits are only available to a partner

8802.

with Form 8802:

who is a U.S. resident whose

A group trust arrangement that is

1. The name and TIN of each owner

distributive share of partnership income

seeking benefits from Switzerland with

and any information that would be

includes the item of income paid to the

respect to dividends paid by a Swiss

required if certification were being

partnership.

corporation must also attach to Form

requested for each owner.

8802 the name of each participant and a

Note. The Form 6166 issued to

2. Authorization (for example, Form

statement that each participant listed is

partnerships will include an attached list

8821) from each owner. Each

a trust forming part of a plan described

of partners that are U.S. residents. The

authorization must explicitly allow the

in section 401(a), 403(b), or 457(b).

IRS does not certify the percentage of

third-party requester to receive the

IRA. Domestic individual retirement

ownership interest of the listed partners.

owner's tax information and must not

arrangements (individual retirement

It is the responsibility of the partnership

address matters other than federal tax

accounts within the meaning of section

to provide such information to the

matters.

408(a) and Roth IRAs within the

withholding agent.

3. Unless the requester is a trustee

meaning of section 408A) (collectively

of the trust, authorization from the trust

Include the following with Form 8802:

referred to as IRAs) can be certified as

must explicitly allow the third-party

residents (without regard to the

1. The name and TIN of each

requester to receive the trust's tax

residence of the IRA holder). Either the

partner for which certification is

information. The authorization must not

IRA holder or the trustee of the IRA can

requested and any additional

address matters other than federal tax

request certification on behalf of the

information that would be required if

matters.

IRA.

certification were being requested for

4. If the grantor trust is a foreign

each of those partners.

An IRA holder requesting certification

trust, also include a copy of Form

on behalf of an IRA must provide the

2. Authorization (for example, Form

3520-A with the foreign grantor trust

IRA account name (that is, the IRA

8821) from each partner, including all

owner statement completed.

holder's name) and number, the IRA

partners listed within tiered

holder's TIN, and a copy of Form 8606

partnerships. Each authorization must

Domestic complex trust. Unless the

or Form 5498. Complete the remainder

explicitly allow the third-party requester

requester is a trustee of the trust during

of Form 8802 as if certification were

to receive the partner's tax information

the tax year for which certification is

being requested by the IRA.

and must not address matters other

requested, authorization from the trust

than federal tax matters.

must explicitly allow the third-party

A bank or financial institution acting

requester to receive the trust's tax

as the trustee for IRAs can request

3. Unless the requester is a partner

information. The authorization must not

certification for multiple IRAs grouped

in the partnership during the tax year for

address matters other than federal tax

by year and by country for which

which certification is requested,

matters.

certification is requested. The bank or

authorization from the partnership must

financial institution must include the

explicitly allow the third-party requester

Simple trust. A simple trust is not a

following with Form 8802:

to receive the partnership's tax

resident, because all of its income is

information. The authorization must not

1. A list of IRA account names and

required to be distributed currently to its

address matters other than federal tax

account numbers for which certification

beneficiaries. A simple trust must,

matters.

is requested.

therefore, be certified at the beneficiary

level. Include the following with Form

2. A statement that each IRA

An LLC that is classified as a

8802.

account name and number listed is an

partnership follows the above

IRA within the meaning of section

1. The name and TIN of each

procedures. Members of the LLC are

408(a) or 408A.

beneficiary and any information that is

treated as partners.

required to certify each beneficiary.

3. A statement that the bank or

Nominee partnership. Do not check

financial institution is a trustee of the

2. Authorization (for example, Form

the partnership box on line 4b. Instead,

IRA.

8821) from each beneficiary. Each

check line 4j and attach the information

authorization must explicitly allow the

required by the instructions.

Common trust fund as defined in

third-party requester to receive the

section 584. Include the following with

Line 4c. Trust

beneficiary's tax information and must

Form 8802:

not address matters other than federal

Domestic and foreign grantor trusts and

tax matters.

1. The name and TIN of each

simple trusts can be certified for U.S.

participant and any information that

3. Unless the requester is a trustee

residency, to the extent the owner of the

would be required if certification were

of the trust, authorization from the trust

grantor trust or beneficiaries of simple

being requested for each participant.

must explicitly allow the third-party

trusts are U.S. residents. Domestic

requester to receive the trust's tax

2. Authorization (for example, Form

complex trusts can be certified without

information. The authorization must not

8821) from each participant. Each

regard to the residence of the settler or

address matters other than federal tax

authorization must explicitly allow the

beneficiaries.

matters.

third-party requester to receive the

participant's tax information and must

A trust is domestic if a court within

Group trust arrangement, described

not address any matters other than

the U.S. is able to exercise primary

in Rev. Rul. 81-100. A group trust

federal tax matters. If a pass-through

supervision over the administration of

arrangement that has received a

entity is a participant, you must list the

the trust and one or more U.S. persons

determination letter recognizing its

partners/shareholders/owners/

has authority to control all substantial

exempt status under section 501(a)

participants/members/beneficiaries in

decisions of the trust.

Instructions for Form 8802 (Rev. 10-2017)

-7-

Instructions For Form 8802 - 2016 Page 7

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