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year for which you are requesting

individual requesting certification for

particular NAICS code if it matches the

certification. For information on

2009.

NAICS code on your application. If you

determining your period of residency,

provide a code that does not match,

Example 2. On May 1, 2009, the

see Pub. 519.

Form 6166 will state that you represent

same Form 1040 filer would enter

that your NAICS code is as stated on

200812 as the tax period for a

Current year certification. If

Form 8802.

certification year of 2008 (the 2008

certification is requested for purposes

Form 1040 was required to have been

of claiming benefits under an income

filed before May 1, 2009).

tax treaty or VAT exemption for any

Line 10. Penalties of

period during the current calendar year

Example 3. On January 1, 2009, a

Perjury Statements and

or a year for which a tax return is not

Form 1040 filer completing Form 8802

yet required to be filed with the IRS,

Attachments

for a certification year of 2006 would

penalties of perjury statement(s) will be

enter 200612.

Penalties of perjury statements from

required from all U.S. residents stating

Table 2 may be entered in the space

that such resident is a U.S. resident

provided under line 10 or as an

and will continue to be so throughout

Line 9. Purpose of

attachment to Form 8802. Penalties of

the current tax year. See Table 2 for

Certification

perjury statements submitted

the current year penalties of perjury

independently of Form 8802 must have

statement you must enter under line 10

You must indicate the purpose of the

a valid signature and date. See Table

of Form 8802 or attach to the form.

certification.

Note. For VAT certification, a

Your application will be returned

statement that the business activity has

VAT. For VAT certifications, the

to you for completion if you do

not changed is also required. For more

penalties of perjury statement must also

not include a purpose on the

CAUTION

information, see the instructions for line

include a statement that the business

application.

10 below.

activity (NAICS code) has not changed

Income tax treaty. If you are

since your last filed return.

requesting certification to obtain

Line 8. Tax Period

benefits under an income tax treaty but

Attachments. If any attachment is

Enter the four-digit year and two-digit

you have requested certification for a

submitted independently of Form 8802

month (YYYYMM) for the end of the tax

non-treaty country, your application will

and is prepared by someone other than

period(s) for which you were required to

be returned to you for correction.

the person signing Form 8802, the

file your return that correspond(s) to the

attachment must be signed and dated

VAT. The North American Industry

year(s) for which you are requesting

under penalties of perjury by an

Classification System (NAICS) codes

certification (the certification year).

individual who has authority to sign

can be found in the instructions for your

Form 8802. See Table 3.

Example 1. A Form 1040 filer who

tax return (for example, Form 1120 or

is completing Form 8802 for

Schedule C (Form 1040)). If you do not

Additional Information. If additional

certification year 2009 on January 1,

provide a NAICS code on Form 8802

information is required to be submitted

2009, would enter 200712 on line 8.

and one was not provided on the return

with Form 8802, use the space

This is because on January 1, 2009,

you filed, one will not be entered

provided under line 10 or attach the

the 2007 Form 1040 is the latest return

automatically. Form 6166 will only

information to the form.

required to have been filed by an

certify that you filed a return with a

Table 2. Current Year Penalties of Perjury Statements

THEN the Form

8802 penalties of

IF the

perjury statement

STATING: “This certification is given under penalties of perjury and to the best of my

applicant is...

must include...

knowledge and belief, the statements are true, correct, and complete.”

a statement from the [Insert name of individual and TIN] is a U.S. resident and will continue to be throughout the

an individual

individual

current tax year.

a statement from

[Insert name of partner and TIN] is a U.S. resident and will continue to be throughout the

each individual

current tax year, and

partner for which

certification is

a partnership requested

a statement from a

[Insert name of partnership and EIN] has filed its required return and the entity classification

general partner

has not changed since the return was filed.

a statement from

[Insert name of shareholder and TIN] is a U.S. resident and will continue to be throughout

each individual

the current tax year, and

shareholder for

which certification is

an S

requested

corporation

a statement from an [Insert name of S corporation and EIN] has filed its required return and the entity

officer of the

classification has not changed since the return was filed.

corporation with the

authority to legally

bind the corporation

-9-

Instructions For Form 8802 - Application For United States Residency Certification - 8802 Page 9

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