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residency, to the extent the owner of

exempt status under section 501(a)

3. Unless the requester is a trustee

the grantor trust or beneficiaries of

must attach a copy of that letter to

of the trust, authorization from the trust

simple trusts are U.S. residents.

Form 8802.

must explicitly allow the third party

Domestic complex trusts may be

requester to receive the trust’s tax

A group trust arrangement that is

certified without regard to the residence

information. The authorization must not

seeking benefits from Switzerland with

of the settler or beneficiaries.

address matters other than federal tax

respect to dividends paid by a Swiss

matters.

A trust is domestic if a court within

corporation must also attach to Form

the U.S. is able to exercise primary

8802 the name of each participant and

A common trust fund that is seeking

supervision over the administration of

a statement that each participant listed

benefits from Switzerland with respect

the trust and one or more U.S. persons

is a trust forming part of a plan

to dividends paid by a Swiss

has authority to control all substantial

described in section 401(a), 403(b), or

corporation must also attach to Form

decisions of the trust.

457(b).

8802 the name of each participant and

Grantor trust. Include the following

IRA. Domestic individual retirement

a statement that each participant listed

with Form 8802:

is a trust forming part of a plan that is

arrangements (individual retirement

1. The name and TIN of each owner

accounts within the meaning of section

described in section 401(a), 403(b), or

and any information that would be

408(a) and Roth IRAs within the

457(b), or is a trust forming part of a

required if certification were being

meaning of section 408A) (collectively

plan described in section 401(a),

requested for each owner.

referred to as IRAs) may be certified as

403(b), or 457(b) that is within a group

2. Authorization (for example, Form

residents (without regard to the

trust arrangement described in Rev.

8821) from each owner. Each

residence of the IRA holder). Either the

Rul. 81-100, 1981-13 I.R.B. 33, as

authorization must explicitly allow the

IRA holder or the trustee of the IRA

clarified and modified by Rev. Rul.

third party requester to receive the

may request certification on behalf of

2004-67, 2004-28 I.R.B. 28 and

owner’s tax information and must not

the IRA.

modified by Rev. Rul. 2011-1, 2011-2

address matters other than federal tax

I.R.B. 251. Also, see Notice 2012-6.

An IRA holder requesting

matters.

certification on behalf of an IRA must

3. Unless the requester is a trustee

Line 4d. Estate

provide the IRA account name (that is,

of the trust, authorization from the trust

the IRA holder’s name) and number,

must explicitly allow the third party

If you are filing a Form 8802 on behalf

the IRA holder’s TIN, and a copy of

requester to receive the trust’s tax

of the estate of a decedent, you must

Form 8606, Nondeductible IRAs, or

information. The authorization must not

include proof that you are the executor

Form 5498, IRA Contribution

address matters other than federal tax

or administrator of the decedent’s

Information. Complete the remainder of

matters.

estate. Form 8802 can be submitted on

Form 8802 as if certification were being

4. If the grantor trust is a foreign

behalf of an estate for the year of the

requested by the IRA.

trust, also include a copy of Form

taxpayer’s death or any prior year.

3520-A, Annual Information Return of

Proof can include a court certificate

A bank or financial institution acting

Foreign Trust With a U.S. Owner,

naming you executor or administrator of

as the trustee for IRAs may request

including a copy of the foreign grantor

the estate. U.S. residency certification

certification for multiple IRAs grouped

trust owner statement.

will be based on the tax information and

by year and by country for which

residency of the decedent.

certification is requested. The bank or

Domestic complex trust. Unless the

financial institution must include the

requester is a trustee of the trust during

Line 4e. Corporation

following with Form 8802:

the tax year for which certification is

requested, authorization from the trust

1. A list of IRA account names and

Generally, a corporation that is not

must explicitly allow the third party

account numbers for which certification

incorporated in the United States is not

requester to receive the trust’s tax

is requested.

entitled to U.S. residency certification.

information. The authorization must not

2. A statement that each IRA

However, there are exceptions for

address matters other than federal tax

account name and number listed is an

certain corporations that are treated as

matters.

IRA within the meaning of section

U.S. corporations under sections 269B,

408(a) or 408A.

943(e)(1), 953(d), or 1504(d). Only

Simple trust. Include the following

3. A statement that the bank or

Canadian and Mexican corporations

with Form 8802:

financial institution is a trustee of the

are eligible to be treated as domestic

1. The name and TIN of each

IRA.

corporations under section 1504(d).

beneficiary and any information that

would be required if certification were

Corporations requesting U.S.

Common trust fund as defined in

being requested for each beneficiary.

residency certification on behalf of their

section 584. Include the following with

2. Authorization (for example, Form

subsidiaries must attach a list of the

Form 8802:

8821) from each beneficiary. Each

subsidiaries and the Form 851,

1. The name and TIN of each

authorization must explicitly allow the

Affiliations Schedule, filed with the

participant and any information that

third party requester to receive the

corporation’s consolidated return.

would be required if certification were

beneficiary’s tax information and must

being requested for each participant.

Dual-resident corporation. If you are

not address matters other than federal

requesting certification for treaty

2. Authorization (for example, Form

tax matters.

benefits in the other country of

8821) from each participant. Each

3. Unless the requester is a trustee

authorization must explicitly allow the

residence named on line 4e,

of the trust, authorization from the trust

certification depends on the terms of

third party requester to receive the

must explicitly allow the third party

the residence article of the relevant

participant’s tax information and must

requester to receive the trust’s tax

treaty. If the treaty provides that

not address any matters other than

information. The authorization must not

benefits are available only if the

federal tax matters. If a pass-through

address matters other than federal tax

entity is a participant, you must list the

competent authorities reach a mutual

matters.

agreement to that effect, request

partners/shareholders/owners/

Group trust arrangement, described

competent authority assistance in

participants/members/beneficiaries in

accordance with Rev. Proc. 2006-54,

in Rev. Rul. 81-100. A group trust

the pass-through entity and obtain

2006-49 I.R.B. 1035, or its successor,

arrangement that has received a

authorization from each such

determination letter recognizing its

participant.

prior to seeking certification.

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Instructions For Form 8802 - Application For United States Residency Certification - 2012 Page 6

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