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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 an a. [Insert name of corporation and EIN] is the corporate owner of [insert name of FASIT

a financial asset officer of the

and EIN] which is treated as a FASIT under IRC section 860H, and as such, [insert name

securitization

corporation with the of corporation] reports all of [insert name of FASIT] ’s income, gain, loss, deductions, and

investment trust authority to legally

credits on [insert name of corporate owner] ’s Form 1120, U.S. Corporation Income Tax

(FASIT)

bind the corporation Return.

b. The corporation is a U.S. resident and will continue to be throughout the current tax

year.

a statement from an [Insert name of corporation and EIN] is the corporate owner of [insert name of FASIT and

officer of the

EIN] which is treated as a FASIT under IRC section 860H, and as such, [insert corporate

a FASIT not

corporation with the owner] reports all of [insert name of FASIT] ’s income, gain, loss, deductions, and credits

required to file a authority to legally

on [insert name of corporate owner] ’s Form 1120, U.S. Corporation Income Tax Return.

U.S. tax return

bind the corporation

a statement from

This certifies that [insert name and TIN of the owner of the DRE corporation, partnership,

a disregarded

the owner of the

or individual] trading as [insert name of limited liability company] is a single-owner limited

entity (DRE)

DRE

liability company that is treated as a disregarded entity for U.S. income tax purposes, that

[insert name of corporation, partnership, or individual] is the single owner of [insert name

of limited liability company], and, as such, [insert name of corporation, partnership, or

individual] is required to take into account all the income, gain, loss, deductions, and

credits of [insert name of limited liability company] on its/his/her U.S. federal income tax or

information return.

a statement from

[Insert name and TIN of individual(s)/entity(ies) on whose behalf the nominee is acting] is

a nominee

each individual or

a U.S. resident and will continue to be throughout the current year.

entity for whom the

nominee is acting

1 See Caution on page 7.

Signature and Date

attach documentation (for example,

not identified in the instructions, enter a

Form 2848) of the authorization. See

statement in line 10 and attach any

Form 8802 will not be considered

Table 3 to determine who has authority

appropriate documentation to indicate

complete and valid if the application is

to sign Form 8802.

such individual’s authority to sign Form

not signed and dated by an individual

8802. If you are granting authority to a

To avoid processing delays and

who has the authority to sign Form

third party, you must sign and date the

possible rejection of Form 8802, if Form

8802. A third party representative with

documentation.

8802 is signed by an individual who is

authorization to sign Form 8802 must

Table 3. Who Has Authority To Sign Form 8802

IF the applicant is...

THEN the individual with authority to sign Form 8802 is...

an individual

the individual.

a married couple

both the husband and the wife.

a minor child who cannot sign

either parent by signing the child’s name and adding “By (your signature), parent for minor child.”

a child under age 19, or under

the parent who filed Form 8814 with his/her income tax return.

age 24 if a full-time student,

whose parent(s) reported the

child’s income on Form 8814

a partnership

any partner or partners duly authorized to act for the partnership (general partner or tax matters

partner). Each partner must certify that he or she has such authority.

an S corporation

any corporate officer, for example, president, vice president, treasurer, chief accounting officer, etc.,

duly authorized by the corporation to bind the corporation in accordance with applicable state law.

a trust, common trust fund,

the fiduciary (trustee, executor, administrator, receiver, or guardian).

grantor trust or simple trust

an estate of a decedent

the personal representative (executor or administrator).

a corporation

any corporate officer, for example, president, vice president, treasurer, chief accounting officer, etc.,

duly authorized by the corporation to bind the corporation in accordance with applicable state law.

an employee benefit plan or trust any organization officer, for example, president, vice president, treasurer, chief accounting officer, etc.,

duly authorized by the plan or trust to bind the plan or trust in accordance with applicable state law.

an exempt organization

any organization officer, for example, president, vice president, treasurer, chief accounting officer, etc.,

duly authorized by the organization to bind the organization in accordance with applicable state law.

-11-

Instructions For Form 8802 - Application For United States Residency Certification - 2012 Page 11

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