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Table 1. Statement Required If Applicant Did Not File a U.S. Income Tax Return

IF the applicant was not

required to file a U.S. income

tax return and the applicant is... THEN ...

an individual

attach proof of income (for example, an income statement, Form W-2, Form 1099, etc.) and a written

statement that explains why the individual is not required to file an income tax return for the tax

period(s) for which certification is based. If the individual is a U.S. citizen, the written statement must

be made under penalties of perjury.

a child under age 19, or under age attach a signed copy of the Form 8814, Parents’ Election To Report Child’s Interest and Dividends.

24 if a full-time student, whose

parent(s) elected to report the

child’s income on their return

a qualified subchapter S

attach proof of the election made on Form 8869, Qualified Subchapter S Subsidiary Election, and all

subsidiary (QSub) (include the

other requirements listed in the instructions for line 4f that apply to the parent S corporation.

parent S corporation information

on line 6 of Form 8802)

a trust or estate

attach an explanation of why the trust or estate is not required to file Form 1041.

a common trust fund

attach a copy of the determination letter or proof that a participant is not required to file.

a group trust arrangement

attach a copy of the determination letter or private letter ruling.

a partnership described in section attach a copy of the section 761(a) election submitted with Form 1065, U.S. Return of Partnership

761(a)

Income, or a statement from a general partner that is signed and dated under penalties of perjury. See

Table 2, Current Year Penalties of Perjury Statements.

a financial asset securitization

attach a copy of the statement of election made by the parent C corporation requesting that the entity

investment trust (FASIT) (include

be treated as a FASIT under section 860L(a)(3). See Table 2.

the parent C corporation

information on line 6 of Form

8802)

a government entity

submit in writing, on official government letterhead, an explanation of why the government entity is

exempt from a filing requirement. The letter must be signed and dated under penalty of perjury by a

government official with the authority to bind the organization or agency.

a foreign partnership

include all information indicated in the instructions for line 4b for each partner requesting certification.

a domestic disregarded entity

include the entity’s single owner information on line 6 of Form 8802. Include with Form 8802: the

(domestic DRE)

owner’s name and entity type (e.g., corporation, partnership), TIN, and all other certification

information required for the owner’s type of entity. If the DRE is either newly formed, was established

before 2001, or was established by default (no Form 8832 was filed), also include a statement from

the owner, signed under penalties of perjury (see Table 2).

a foreign disregarded entity

For tax years beginning on or after January 1, 2004, if the disregarded entity is organized outside the

(foreign DRE)

United States and the owner is a U.S. person, attach a copy of the Form 8858, Information Return of

U.S. Persons With Respect To Foreign Disregarded Entities, filed with the U.S. owner’s income tax

return for the calendar year(s) for which certification is requested. If the owner has not identified the

foreign DRE on the Form 8858, the foreign DRE cannot be certified. Include the foreign DRE’s owner

information on line 6. Include with Form 8802, the owner’s name and entity type, TIN, and all other

certification information required for the owner’s type of entity. If certification is being requested for tax

years prior to January 1, 2004, the U.S. owner is not required to attach a copy of the Form 8858, but

must attach proof that the foreign DRE is owned by a U.S. resident. For example, if the foreign DRE is

owned by a U.S. corporation, attach a copy of Schedule N (Form 1120), Foreign Operations of U.S.

Corporations, filed with the owner’s income tax return for the calendar year for which certification is

requested. If the owner has not identified the DRE on an attachment to its Schedule N, the foreign

DRE cannot be certified.

1 See Caution on page 7.

Line 6. Parent, Parent

If you answered “No” to line 6, attach

If you entered the most recent prior

year on this line, see Form 8802 Filed

proof of the parent’s, parent

Organization, or Owner

Before Return Posted by the IRS on

organization’s, or owner’s income and

page 3.

If you answered “Yes” to line 5, do not

an explanation of why the parent is not

complete line 6.

required to file a tax return for the tax

Enter the four-digit (YYYY) calendar

period(s) for which certification is

year(s) for which you are requesting

based.

certification. However, see the

If you answered “No” to line 5, you

Exception below.

must complete line 6.

Exception. If you were a dual-status

Line 7. Calendar Year of

If you answered “Yes” to line 6,

alien during any year for which you are

check the appropriate box and enter

requesting certification, enter instead

Request

the parent’s, parent organization’s, or

the eight-digit dates (YYYYMMDD) that

The certification period is generally 1

owner’s information. If the applicant is a

correspond to the beginning and ending

year. You can request certification for

minor child, enter the name, address,

of the period you were a resident of the

both the current year and any number

and TIN of the parent who reported the

United States. You must show the

child’s income.

of prior years.

specific period of residence for each

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Instructions For Form 8802 - Application For United States Residency Certification - 2012 Page 8

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