Instructions For Form 8802 (Rev. November 2015) (Page 10 of 16) in pdf

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

attach a signed copy of the Form 8814, Parents' Election To Report Child's Interest and

age 24 if a full-time student,

Dividends.

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

subsidiary (QSub) (include the

all 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

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

section 761(a)

Partnership 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 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 has not filed a Form 8832 with the

IRS, 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

(foreign DRE)

the 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 under Line 4e. Corporation, earlier.

Line 6. Parent, Parent

owner's information. If the applicant is a

period(s) for which certification is

minor child, enter the name, address,

based.

Organization, or Owner

and TIN of the parent who reported the

Disregarded entity. The single owner

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

child's income.

of a DRE must include the following

complete line 6.

information on Form 8802.

If you answered “No” to line 6, attach

If you answered “No” to line 5, you

On line 6, check the box

proof of the parent's, parent

must complete line 6.

organization's, or owner's income and

corresponding to the entity type of the

owner, and enter the owner's name,

an explanation of why the parent is not

If you answered “Yes” to line 6, check

required to file a tax return for the tax

address, and TIN.

the appropriate box and enter the

parent's, parent organization's, or

-10-

Instructions For Form 8802 (Rev. November 2015) Page 10

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