Instructions For Form 8802 - Application For United States Residency Certification - 2012 Page 10

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THEN the Form
8802 penalties of
IF the applicant perjury statement STATING: “This certification is given under penalties of perjury and to the best of
is...
must include...
my knowledge and belief, the statements are true, correct, and complete.”
a statement from
[Insert name of shareholder and TIN] is a U.S. resident and will continue to be throughout
each individual
the current tax year, and
an S corporation shareholder for
which certification is
requested
a statement from an [Insert name of S corporation and EIN] has filed its required return and the entity
officer of the
classification has not changed since the return was filed.
corporation with the
authority to legally
bind the corporation
a statement from [Insert name and TIN] is a U.S. resident and will continue to be throughout the current tax
year, and
each individual
a common trust participant/
fund, grantor
beneficiary/
trust, or simple
owner
trust
a statement from
[Insert name of trust and EIN] has filed its required return and the entity classification has
the trustee with
not changed since the return was filed.
Note: When the participant, beneficiary, or owner, is other than an individual, use the
authority to legally
bind the trust
statement that corresponds to the type of entity.
a statement from the [Insert name of trust and EIN] is a U.S. resident and will continue to be throughout the
t r u s t e e
w i t h current tax year.
a trust
authority to legally
bind the trust
a statement from an [Insert name of corporation and EIN] is a U.S. resident and will continue to be throughout
officer of the
the current tax year.
a corporation
corporation with the
authority to legally
bind the corporation
a statement from an [Insert name of organization and EIN] is a U.S. resident and will continue to be throughout
officer of the
the current tax year.
an exempt
organization with
organization
authority to legally
bind the
organization
a statement from
[Insert name of estate and EIN] is a U.S. resident and will continue to be throughout the
the personal
current tax year.
an estate of a
representative
decedent
a statement from an [Insert name of plan/trust and EIN] is a U.S. resident and will continue to be throughout
officer of the plan/
the current tax year.
an employee
trust with authority
benefit plan/trust to legally bind the
plan/trust
a statement from
[Insert name of partner and TIN] is a U.S. resident and will continue to be throughout the
current tax year, and
a partnership
each partner for
under IRC section which certification is
761(a) election
requested
a statement from a
a. [Insert name of partnership and EIN] has made an election pursuant to IRC section
general partner
761(a). As a result, it is not required to file Form 1065 on an annual basis and all of its
partners report their respective shares of income, gain, loss, deductions, and credits on
their tax returns as required.
b. The [insert name of partnership] ’s entity classification has not changed since the filing
of the partners’ returns.
a foreign
an additional
[Insert name of partnership and EIN] is not required to file Form 1065 under Regulations
partnership under statement from a
section 1.6031(a)-1(b) and the entity classification has not changed since the filing of the
Regulations
general partner
partners’ returns.
section
1.6031(a)-1(b)
-10-

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