Instructions For Form 8802 - 2016 Page 9
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16only be available to a DRE owner who is
each of the partners requesting
concerning your partners. The
a U.S. resident. The DRE type must be
certification. In addition, you must
residence of your partners will not be
specified on line 4i.
include the following with Form 8802.
verified.
1. Authorization (for example, Form
Line 5. Statement
Note. See line 5 for more information
8821) from each individual or entity.
regarding the DRE's owner information
Required If Applicant Did
Each authorization must explicitly allow
that may be required to be included with
the nominee applicant to receive the
Not File a U.S. Income Tax
your Form 8802.
individual's or entity's tax information
Return
and must not address any matters other
Line 4j. Nominee Applicant
If the applicant was not required to file a
than federal tax matters.
If you act as a nominee for another
U.S. income tax return for the tax
2. A statement under penalties of
person or entity, you must provide all
period(s) for which certification will be
perjury signed by an individual with legal
certification information required for
based, check the applicable box next to
authority to bind the nominee applicant,
each individual or entity for which you
“No.” If the applicant does not fit in any
explicitly stating the nominee applicant
are acting as a nominee. For example, if
of the categories listed, check “Other”
is acting as an agent on behalf of the
you are acting as a nominee for a
and on the dotted line that follows, enter
above-named individual(s) or entity(ies)
resident alien, you must attach the
the code section that exempts the
for whom the Form 6166 is being
information required of applicants that
applicant from the requirement to file a
requested.
are resident aliens. Similarly, if one of
U.S. income tax return. See Table 1 for
the entities for which you are acting as a
the statement required if the applicant
Note. If you are a nominee partnership,
nominee is a partnership, then you must
did not file a U.S. income tax return.
please do not provide information
submit the certification information for
Instructions for Form 8802 (Rev. 10-2017)
-9-
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