Looking for a Form 8802 Templates? Download it for free!

Line 4j. Nominee

Effective January 1, 2005, the

with Form 8802 a copy of the employee

special rules for financial asset

benefit plan determination letter.

Applicant

securitization investment trusts

An employee plan that is not

CAUTION

(FASITs) were repealed. However, the

If you act as a nominee for another

required to file Form 5500 and does not

special rules still apply to any FASIT in

person or entity, you must provide all

have a determination letter must

existence on October 22, 2004, to the

certification information required for

provide evidence that it is entitled to

extent that regular interests issued by

each individual or entity for which you

certification. It must also provide a

the FASIT before that date continue to

are acting as a nominee. For example,

statement under penalties of perjury

remain outstanding in accordance with

if you are acting as a nominee for a

explaining why it is not required to file

the original terms of issuance.

resident alien, you must attach the

Form 5500 and why it does not have a

information required of applicants that

determination letter.

Line 4f. S Corporation

are resident aliens. Similarly, if one of

Line 4h. Exempt

the entities for which you are acting as

S corporations are not considered U.S.

a nominee is a partnership, then you

residents within the meaning of the

Organization

must submit the certification information

residence article of U.S. income tax

for each of the partners requesting

treaties. Treaty benefits are only

Generally, an organization that is

certification. In addition, you must

available to a shareholder who is a U.S.

exempt from U.S. income tax must

include the following with Form 8802.

resident for purposes of the applicable

attach to Form 8802 a copy of either

treaty.

1. Authorization (for example, Form

the organization’s determination letter

from the IRS or the determination letter

8821) from each individual or entity.

Include the following with Form

for the parent organization.

Each authorization must explicitly allow

8802:

the nominee applicant to receive the

An exempt organization that is not

1. The name and TIN of each

individual’s or entity’s tax information

required to file a U.S. income tax return

shareholder for which certification is

and must not address any matters

and that has not received a

requested and any additional

other than federal tax matters.

information that would be required if

determination letter will not be issued a

2. A statement under penalties of

Form 6166, unless such organization

certification were being requested for

perjury signed by an individual with

has other means of proving U.S.

each of those shareholders.

legal authority to bind the nominee

residency for tax treaty purposes. For

2. Authorization (for example, Form

applicant, explicitly stating the nominee

such an entity, include with Form 8802

8821) from each shareholder. Each

applicant is acting as an agent on

authorization must explicitly allow the

the entity’s bylaws, corporate charter,

behalf of the above-named individual(s)

trust agreement, partnership

third party requester to receive the

or entity(ies) for whom the Form 6166 is

agreement, etc.

shareholder’s tax information and must

being requested.

not address any matters other than

Governmental entity. Federal, state,

federal tax matters.

or local government agencies

Note. If you are a nominee

3. Unless the requester is a

requesting U.S. residency certification

partnership, please do not provide

shareholder in the S corporation during

that have not obtained a determination

information concerning your partners.

the tax year for which certification is

letter, private letter ruling, revenue

The residence of your partners will not

requested, authorization from an officer

ruling, etc., can submit in writing, on

be verified.

with legal authority to bind the

official government letterhead, a letter

corporation must explicitly allow the

under penalties of perjury from a legally

Line 5. Statement

third party requester to receive the

authorized government official stating

corporation’s tax information. The

that the organization is a government

Required If Applicant Did

authorization must not address matters

agency.

other than federal tax matters.

Not File a U.S. Income

Line 4i. Disregarded

Tax Return

Line 4g. Employee

Entity

If the applicant was not required to file

Benefit Plan/Trust

Disregarded entities (DRE) are not

a U.S. income tax return for the tax

considered U.S. residents within the

Trusts that are part of an employee

period(s) for which certification will be

meaning of the residence article of U.S.

benefit plan that is required to file Form

based, check the applicable box next to

income tax treaties. Treaty benefits will

5500, Annual Return/Report of

“No.” If the applicant does not fit in any

only be available to a DRE owner who

Employee Benefit Plan, must include a

of the categories listed, check “Other”

is a U.S. resident. The DRE type must

copy of the signed Form 5500 with

and on the dotted line that follows,

be specified on line 4i.

Form 8802.

enter the code section that exempts the

applicant from the requirement to file a

Note. See line 5 for more information

An employee plan that is not subject

U.S. income tax return. See Table 1 for

regarding the DRE’s owner information

to the Employee Retirement Income

the statement required if the applicant

that may be required to be included

Security Act (ERISA) or is not otherwise

did not file a U.S. income tax return.

with your Form 8802.

required to file Form 5500 must include

-7-

Instructions For Form 8802 - Application For United States Residency Certification - 2012 Page 7

Related Articles

Related forms

Related Categories