Instructions For Form 8802 - 2016 (Page 8 of 16) in pdf

the pass-through entity and obtain

establish that they are covered by these

Security Act (ERISA) or is not otherwise

authorization from each such

Code sections.

required to file Form 5500 must include

participant.

with Form 8802 a copy of the employee

Corporations requesting U.S.

benefit plan determination letter.

3. Unless the requester is a trustee

residency certification on behalf of their

of the trust, authorization from the trust

An employee plan that is not required

subsidiaries must attach a list of the

must explicitly allow the third-party

to file Form 5500 and does not have a

subsidiaries and the Form 851,

requester to receive the trust's tax

determination letter must provide

Affiliations Schedule, filed with the

information. The authorization must not

evidence that it is entitled to

corporation's consolidated return.

address matters other than federal tax

certification. It must also provide a

Dual-resident corporation. If you are

matters.

statement under penalties of perjury

requesting certification for treaty

explaining why it is not required to file

A common trust fund that is seeking

benefits in the other country of

Form 5500 and why it does not have a

benefits from Switzerland with respect

residence named on line 4e,

determination letter.

to dividends paid by a Swiss corporation

certification depends on the terms of the

must also attach to Form 8802 the name

Certification will not be issued to

residence article of the relevant treaty. If

of each participant and a statement that

a trust that is part of an

the treaty provides that benefits are

employee benefit plan during

each participant listed is a trust forming

available only if the competent

CAUTION

the employee benefit plan’s first year of

part of a plan that is described in section

authorities reach a mutual agreement to

existence.

401(a), 403(b), or 457(b), or is a trust

that effect, request competent authority

forming part of a plan described in

assistance in accordance with Rev.

3-year procedure. If you check

section 401(a), 403(b), or 457(b) that is

Proc. 2015-40, 2015-35 I.R.B. 236, prior

box 4g, you may be able to use the

within a group trust arrangement

to seeking certification.

3-year procedure. See Certification

described in Rev. Rul. 81-100, 1981-13

Line 4f. S Corporation

Under the 3-Year Procedure, earlier.

I.R.B. 33, as clarified and modified by

Rev. Rul. 2004-67, 2004-28 I.R.B. 28

S corporations are not considered U.S.

Line 4h. Exempt

and modified by Rev. Rul. 2011-1,

residents within the meaning of the

Organization

2011-2 I.R.B. 251, and Rev. Rul.

residence article of U.S. income tax

2014-24, 2014-37 I.R.B. 529. Also, see

treaties. Treaty benefits are only

Generally, an organization that is

Notice 2012-6.

available to a shareholder who is a U.S.

exempt from U.S. income tax must

resident for purposes of the applicable

attach to Form 8802 a copy of either the

Line 4d. Estate

treaty.

organization's determination letter from

If you are filing a Form 8802 on behalf of

the IRS or the determination letter for

Include the following with Form 8802:

the estate of a decedent, you must

the parent organization.

include proof that you are the executor

1. The name and TIN of each

An exempt organization that is not

or administrator of the decedent's

shareholder for which certification is

required to file a U.S. income tax return

estate. Form 8802 can be submitted on

requested and any additional

and that has not received a

behalf of an estate for the year of the

information that would be required if

determination letter will not be issued a

taxpayer's death or any prior year. Proof

certification were being requested for

Form 6166, unless such organization

can include a court certificate naming

each of those shareholders.

has other means of proving U.S.

you executor or administrator of the

2. Authorization (for example, Form

residency for tax treaty purposes. For

estate. U.S. residency certification will

8821) from each shareholder. Each

such an entity, include with Form 8802

be based on the tax information and

authorization must explicitly allow the

the entity's bylaws, corporate charter,

residency of the decedent.

third-party requester to receive the

trust agreement, partnership

shareholder's tax information and must

3-year procedure. If you check

agreement, etc.

not address any matters other than

box 4d, you may be able to use the

Governmental entity. Federal, state,

federal tax matters.

3-year procedure. See Certification

or local government agencies

Under the 3-Year Procedure, earlier.

3. Unless the requester is a

requesting U.S. residency certification

shareholder in the S corporation during

that have not obtained a determination

Line 4e. Corporation

the tax year for which certification is

letter, private letter ruling, revenue

requested, authorization from an officer

Generally, a corporation is a resident

ruling, etc., can submit in writing, on

with legal authority to bind the

entitled to U.S. residency certification

official government letterhead, a letter

corporation must explicitly allow the

only if it is incorporated in the United

under penalties of perjury from a legally

third-party requester to receive the

States. An unincorporated domestic

authorized government official stating

corporation's tax information. The

entity, such as as an LLC, can be a

that the organization is a government

authorization must not address matters

resident if it is an association taxable as

agency.

other than federal tax matters.

a corporation.

3-year procedure. If you check

Line 4g. Employee Benefit

box 4h, you may be able to use the

Certain foreign corporations can be

3-year procedure. See Certification

treated as domestic corporations if they

Plan/Trust

Under the 3-Year Procedure, earlier.

qualify as U.S. corporations under

Trusts that are part of an employee

sections 269B, 953(d), and 1504(d).

benefit plan that is required to file Form

Line 4i. Disregarded Entity

Only Canadian and Mexican

5500 must include a copy of the signed

corporations are eligible to be treated as

Disregarded entities (DRE) are not

Form 5500 with Form 8802.

domestic corporations under section

considered U.S. residents within the

1504(d). Foreign corporations can

An employee plan that is not subject

meaning of the residence article of U.S.

obtain residency certification if they can

to the Employee Retirement Income

income tax treaties. Treaty benefits will

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Instructions for Form 8802 (Rev. 10-2017)

Instructions For Form 8802 - 2016 Page 8

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