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authorize a third party to sign Form

year for which certification is requested,

and examples of a dual-status alien,

8802 on your behalf, and it does not

you must attach a copy of your current

and to determine your period of

authorize a third party to represent you

Form I-94, Arrival-Departure Record.

residency, see Pub. 519.

before the IRS. Pursuant to section

Enter the date (YYYYMMDD) your

If you checked the dual-status box,

6103(c) and the regulations thereunder,

status changed on the line provided.

enter the dates (YYYYMMDD) that

authorization on Form 8821 will not be

For information on determining your

correspond to the period that you were

accepted if it covers matters other than

period of residency, see Substantial

a resident of the United States during

federal tax matters.

Presence Test in Pub. 519.

the year(s) for which certification is

Students, teachers, and trainees.

requested.

Form 2848 authorizes a third party to

If you filed Form 1040, U.S. Individual

represent you before the IRS. Only

Partial-year Form 2555 filer. Check

Income Tax Return, and you are in the

individuals who are recognized to

this box if you filed a Form 2555 that

United States under an “F1,” “J1,” “M1,”

practice before the IRS can be

covered only part of a year for which

or “Q1” visa, include the following with

authorized to represent you. The only

certification is requested. For each year

Form 8802.

individuals who can be recognized

that this applies, enter the eight-digit

representatives are the following:

1. A statement explaining why Form

dates (YYYYMMDD) that correspond to

•

Attorneys

1040 was filed.

the beginning and ending of the period

•

Certified Public Accountants

2. A statement and documentation

you were a resident of the United

•

Enrolled Agents

showing that you reported your

States.

•

Enrolled Actuaries (the authority to

worldwide income.

Line 4b. Partnership

practice before the IRS is limited)

•

First-year election. If you are an

Registered Tax Return Preparer

Partnerships are not considered U.S.

individual who made or intends to make

under section 10.4 of Circular 230 (the

residents within the meaning of the

the first-year election under section

authority to practice before the IRS is

residence article of U.S. income tax

7701(b)(4) applicable to the year for

limited)

treaties. Treaty benefits are only

•

which certification is requested, enter

Student attorney or CPA (must

available to a partner who is a U.S.

the date (YYYYMMDD) your status as a

receive permission to practice before

resident.

U.S. resident for tax purposes will

the IRS)

•

Note. The Form 6166 issued to

begin. For more information regarding

Enrolled Retirement Plan Agents (the

partnerships will include an attached list

the first-year election and determining

authority to practice before the IRS is

of partners that are U.S. residents. The

your period of residency, see First-Year

limited)

•

IRS does not certify the percentage of

Choice in Pub. 519.

Certain individuals who have a

ownership interest of the listed

special relationship or status with the

•

If you have made a first-year

partners. It is the responsibility of the

taxpayer

residence election under section

partnership to provide such information

7701(b)(4) applicable to the year for

For more information, see Pub. 947,

to the withholding agent.

which you are requesting certification,

Practice Before the IRS and Power of

Include the following with Form

attach to Form 8802 the election

Attorney.

8802:

statement you filed with your income

Line 4a. Individual

tax return for the taxable year of

1. The name and TIN of each

election.

partner for which certification is

•

Green card holder. If you are a

If, for the calendar year for which

requested and any additional

resident alien with lawful permanent

certification is requested, you have not

information that would be required if

resident status who recently arrived in

yet filed a first-year residence election

certification were being requested for

the United States and you have not yet

statement, attach to Form 8802 a

each of those partners.

filed a U.S. income tax return, you

statement that you intend to file such

2. Authorization (for example, Form

should provide a copy of your current

statement and that you are eligible to

8821) from each partner, including all

Form I-551, Alien Registration Receipt

make the election.

partners listed within tiered

Card (green card). Instead of a copy of

partnerships. Each authorization must

Dual-status alien. An individual is a

your green card, you can attach a

explicitly allow the third party requester

dual-status alien for U.S. tax purposes

statement from U.S. Citizenship and

to receive the partner’s tax information

if the individual is a part-year resident

Immigration Services (USCIS) that

and must not address matters other

alien and a part-year nonresident alien

gives your alien registration number,

than federal tax matters.

during the calendar year(s) for which

the date and port of entry, date of birth,

3. Unless the requester is a partner

certification is requested. Dual-status

and classification. For more information

in the partnership during the tax year

generally occurs in the year an

in determining your U.S. resident status

for which certification is requested,

individual acquires status as a U.S.

for tax purposes, see Nonresident Alien

authorization from the partnership must

resident or terminates such status. For

or Resident Alien, in Pub. 519, U.S.

explicitly allow the third party requester

example, you are a dual-status alien if

Tax Guide for Aliens.

to receive the partnership’s tax

you are a U.S. citizen or green card

information. The authorization must not

Sole proprietor. Include on line 6 the

holder and you lost citizenship or green

address matters other than federal tax

type of tax return, name, TIN, and any

card holder status during the same

matters.

other information that would be required

calendar year. You may also be a

if certification were being requested for

dual-status alien if you are a

An LLC that is classified as a

the individual owner that filed the

non-resident alien but due to meeting

partnership follows the above

Schedule C (Form 1040), Profit or Loss

the substantial presence test become a

procedures. Members of the LLC are

From Business.

resident alien during the same calendar

treated as partners.

year.

U.S. resident alien. An individual who

Nominee partnership. Do not check

is not a lawful permanent resident of

The dual-status alien classification

the partnership box on line 4b. Instead,

the United States but who meets the

does not occur merely due to a

check line 4j and attach the information

“substantial presence test” under

temporary absence from the United

required by the instructions.

section 7701(b) is a resident alien for

States, nor will multiple periods of

purposes of U.S. taxation. If you are a

temporary absence and re-entry into

Line 4c. Trust

resident alien under the substantial

the United States create multiple

presence test and you have not yet

periods of U.S. resident and

Domestic and foreign grantor trusts and

filed a U.S. income tax return for the

non-resident status. For information

simple trusts can be certified for U.S.

-5-

Instructions For Form 8802 - Application For United States Residency Certification - 2012 Page 5

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