Instructions For Form 8802 (Rev. November 2015) (Page 11 of 16) in pdf

Line 9. Purpose of

On line 10, enter a statement signed

the first year. For years two and three,

enter only the current calendar year for

under penalties of perjury if a Form

Certification

which you are requesting certification.

8832 has not been filed with the IRS

You must indicate the purpose of the

(see Table 2).

Line 8. Tax Period(s)

certification.

Line 7. Calendar Year of

If you are requesting certification for a

Your application will be

Request

tax period for which a tax return is not

returned to you for completion if

yet due, enter the four-digit year and

you do not include a purpose

The certification period is generally 1

CAUTION

two-digit month (YYYYMM) that

on the application.

year. You can request certification for

correspond to the latest return required

both the current year and any number of

Income tax treaty. If you are

to have been filed (including

prior years.

requesting certification to obtain

extensions). If you are a fiscal year

benefits under an income tax treaty but

taxpayer, enter the year and month that

If you entered the most recent prior

you have requested certification for a

correspond to the end of that fiscal tax

year on this line, see Form 8802 Filed

non-treaty country, your application will

year. For a prior year certification, the

Before Return Posted by the IRS,

be returned to you for correction.

four-digit year and two-digit month

earlier.

should correspond to the end of the

VAT. The North American Industry

Enter the four-digit (YYYY) calendar

prior year tax period for which

Classification System (NAICS) codes

year(s) for which you are requesting

certification is requested.

can be found in the instructions for your

certification. However, see the

tax return (for example, Form 1120 or

Note. These examples assume no

Exception below.

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

extension is filed, unless stated

Exception. If you were a dual-status

provide a NAICS code on Form 8802

otherwise.

alien during any year for which you are

and one was not provided on the return

Example 1. A Form 1040 filer who is

requesting certification, enter instead

you filed, one will not be entered

completing Form 8802 for certification

the eight-digit dates (YYYYMMDD) that

automatically. Form 6166 will only

year 2015 on January 1, 2015, would

correspond to the beginning and ending

certify that you filed a return with a

enter 201312 on line 8. This is because

of the period you were a resident of the

particular NAICS code if it matches the

on January 1, 2015, the 2013 Form

United States. You must show the

NAICS code on your application. If you

1040 is the latest return required to have

specific period of residence for each

provide a code that does not match,

been filed by an individual requesting

year for which you are requesting

Form 6166 will state that you represent

certification for 2015.

certification. For information on

that your NAICS code is as stated on

determining your period of residency,

Form 8802.

Example 2. On May 1, 2015, the

see Pub. 519.

same Form 1040 filer would enter

Note. VAT certification requires a

201412 on line 8 as the tax period for

Fiscal year taxpayers. Fiscal year

penalties of perjury statement, and a

certification year 2015 (the 2014 Form

filers also enter a four digit (YYYY)

statement that the NAICS codes have

1040 was required to have been filed

calendar year on line 7. You must

not changed since the last return was

before May 1, 2015).

request a separate calendar year

filed. For more information, see the

certification for any part of a fiscal tax

If the Form 1040 filer had filed an

instructions for line 10 next.

year that falls outside the calendar year.

extension for 2014, the filer would enter

201312 on line 8. This is because on

Line 10. Penalties of

Current year certification. If

May 1, 2015, the 2013 Form 1040 is the

Perjury Statements and

certification is requested for purposes of

latest return required to be filed.

claiming benefits under an income tax

Attachments

treaty or VAT exemption for any period

Example 3. On January 1, 2015, a

Penalties of perjury statements from

during the current calendar year or a

Form 1040 filer completing Form 8802

Table 2 may be entered in the space

year for which a tax return is not yet

for certification year 2012 would enter

provided under line 10 or as an

required to be filed with the IRS,

201212.

attachment to Form 8802. Penalties of

penalties of perjury statement(s) will be

Example 4. A Form 1120 filer has a

perjury statements submitted

required from all applicants stating that

fiscal year ending on September 30.

independently of Form 8802 must have

such applicant is a U.S. resident and will

The Form 1120 filer completing Form

a valid signature and date. See Table 3.

continue to be so throughout the current

8802 for certification year 2015 on

tax year. See Table 2 for the current

VAT. For VAT certifications, the

January 15, 2015, would enter 201409

year penalties of perjury statement you

penalties of perjury statement must also

on line 8. This is because on January

must enter on line 10 of Form 8802 or

include a statement that the business

15, 2015, the 2013 Form 1120 with

attach to the form.

activity (NAICS code) has not changed

fiscal year ending September 30, 2014,

since your last filed return.

is the latest return required to have been

Note. For VAT certification, the

filed.

3-year procedure. If you are using the

penalties of perjury statement must

3-year procedure (discussed earlier),

include a statement that the business

If you were not required to file a U.S.

you are required to enter a penalty of

activity has not changed since the last

tax return for the tax period for which

perjury statement in the first year stating

return was filed. For more information,

certification is requested, enter the tax

that the applicant is a U.S. resident and

see the instructions for line 10 below.

period that would have been applicable,

will continue to be so through the

if you were required to file a U.S. tax

3-year procedure. If you are using the

current tax year and the following two

return. After the tax period, add "(not

3-year procedure (discussed earlier),

tax years. See Table 2 for the 3-year

required to file)."

enter all years in the 3-year period, as

procedure penalty of perjury statement

applicable, on the Form 8802 filed for

-11-

Instructions For Form 8802 (Rev. November 2015) Page 11

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