Instructions For Form 8802 (Rev. November 2015) (Page 3 of 16) in pdf

Internal Revenue Service

In general, Form 6166 is issued only

8802 for each year, but in years 2 and 3

P.O. Box 71052

when the IRS can verify that for the year

you only need to attach a copy of the

Philadelphia, PA 19176-6052

for which certification is requested one

year 1 Form 8802 (including the

of the following applies:

penalties of perjury statement), provided

there are no material changes to the

You filed an appropriate income tax

Or, by private delivery service to:

information entered on the Form 8802 in

return (for example, Form 1120 for a

Internal Revenue Service

year 1.

domestic corporation),

2970 Market Street

In the case of a certification year for

Note. If you choose to use the 3-year

BLN# 3-E08.123

which a return is not yet due, you filed a

procedure, write “Filed Under the 3-Year

Philadelphia, PA 19104-5016

return for the most recent year for which

Procedure” at the top of page 1 of the

a return was due, or

Form(s) 8802 filed for each year.

Electronic Payment

You are not required to file an income

tax return for the tax period on which

After the electronic confirmation number

You cannot use this procedure if

certification will be based and other

has been entered on page 1 of Form

there is a material change of fact

documentation is provided.

8802, you can submit Form 8802 and all

(including name or permanent address)

required attachments by mail, private

with respect to the estate, employee

Who Is Not Eligible for

delivery service, or fax (see below for

benefit plan/trust, or exempt

Form 6166

limitations on the use of faxed

organization during the period for which

transmissions).

In general, you are not eligible for Form

the certification is requested.

6166 if, for the tax period for which your

If you are paying the user fee by

First year. In the first year for which a

Form 6166 is based, any of the

e-payment, send Form 8802 and all

certification is requested under this

following applies:

required attachments to:

procedure, you must submit a

You did not file a required U.S. return.

completed Form 8802, signed and

You filed a return as a nonresident

Department of the Treasury

dated by the applicant, with the current

(including Form 1040NR, U.S.

Internal Revenue Service

year entered on line 7. Attach Form

Nonresident Alien Income Tax Return;

Philadelphia, PA 19255-0625

2848, Power of Attorney and

Form 1040NR-EZ, U.S. Income Tax

Declaration of Representative, or Form

Return for Certain Nonresident Aliens

Or, by private delivery service to:

8821, Taxpayer Information

With No Dependents; Form 1120-F,

Authorization, as applicable, to Form

Internal Revenue Service

U.S. Income Tax Return of a Foreign

8802. Form 2848 or Form 8821 must

Corporation; Form 1120-FSC, U.S.

2970 Market Street

apply to all of the years for which

Income Tax Return of a Foreign Sales

BLN# 3-E08.123

certification is requested. For the rules

Corporation; or any of the U.S.

Philadelphia, PA 19104-5016

relating to Forms 2848 and 8821,

possession tax forms).

including the 3-year procedure, see

You are a dual resident individual

Line 3b. Third Party Appointee's

Fax. You can fax up to 10 Forms 8802

who has made (or intends to make),

Information, later.

(including all required attachments) for a

pursuant to the tie-breaker provision

maximum of 50 pages to the fax

In year 1, a penalty of perjury

within an applicable treaty, a

numbers below. A fax cover sheet

statement is required stating that the

determination that you are not a resident

stating the number of pages included in

applicant is a U.S. resident and will

of the United States and are a resident

the transmission must be used.

continue to be so through the current tax

of the other treaty country. For more

year and the following two tax years.

The following fax numbers are not toll

information and examples, see Reg.

See Table 2 for the penalty of perjury

free:

section 301.7701(b)-7.

statement for the 3-year procedure that

(267) 941-1035

You are a fiscally transparent entity

must be entered on line 10 of Form

(267) 941-1366

organized in the United States (that is, a

8802 or attached to the form.

domestic partnership, domestic grantor

Who Is Eligible for Form

Second year. In the second year for

trust, or domestic LLC disregarded as

6166

which certification is requested under

an entity separate from its owner) and

this procedure, you must submit a

you do not have any U.S. partners,

In general, under an income tax treaty,

completed Form 8802 requesting

beneficiaries, or owners.

an individual or entity is a resident of the

certification for year 2 with a copy of the

The entity requesting certification is

United States if the individual or entity is

year 1 Form 8802 (including the penalty

an exempt organization that is not

subject to U.S. tax by reason of

of perjury statement) and Form 2848 or

organized in the United States.

residence, citizenship, place of

Form 8821 attached, as applicable.

incorporation, or other similar criteria.

Special Rules

U.S. residents are subject to tax in the

Enter the current year on line 7. A

United States on their worldwide

penalty of perjury statement and

Certification Under the 3-Year

income. An entity may be considered

signature are not required on the Form

Procedure

subject to tax on its worldwide income

8802 filed in year 2. However, you must

even if it is statutorily exempt from tax,

Estates, employee benefit plans/trusts,

enter “See attached year 1 Form 8802

such as a pension fund or charity.

and exempt organizations (lines 4d, 4g,

filed under the 3-year procedure” on

Similarly, individuals are considered

and 4h) can submit a Form 8802 that

line 10.

subject to tax even if their income is less

covers up to a 3-year period (the current

Third year. In the third year for which

than the amount that would require that

year and the following two tax years). If

certification is requested under this

they file an income tax return.

you request certification under this

procedure, you must submit a

procedure, you must submit a Form

completed Form 8802 requesting

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Instructions For Form 8802 (Rev. November 2015) Page 3

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