Instructions For Form 8802 (Rev. November 2015) (Page 5 of 16) in pdf

additional request procedure to

addition, documentation of the name

written authorization for the IRS to

authorize a third party appointee to

change must be submitted with Form

communicate with the third party

request additional Forms 6166 for a

8802 (for example, trust agreement,

appointee(s) identified on line 3b when

country not identified in your current

corporate charter).

you submit the signed and dated Form

Form 8802, you must include in line 10,

8802.

Certification will not be issued if the

a written statement authorizing the third

name change has not been updated in

The third party appointee identified

party appointee to request Form 6166

the IRS database. Businesses and

on line 3b should be someone the IRS

covering the same tax period for any

trusts of estates can notify the IRS of a

can communicate with in order to

country.

name change by checking the

resolve questions related to the

appropriate box on Forms 1120, 1120S,

Foreign Claim Form

processing of your Form 8802. This

1065, or 1041, when filed. Individuals

individual should be knowledgeable

Check the box if you have included with

can indicate a name change on Form

about Form 8802, and be able to

Form 8802 a foreign claim form sent to

1040 when filed. If you change your

respond to any IRS questions regarding

you by a foreign country. The

name and address, you can notify the

your Form 8802. If you enter an entity

submission or omission of a foreign

IRS of the changes on Form 8822.

such as a corporation or trust on line 3b,

claim form will not affect your residency

Individuals should also notify the Social

identify a specific individual at the entity

certification. If the IRS does not have an

Security Administration (SSA) of a name

who can answer questions about your

agreement with the foreign country to

change by filing Form SS-5, Application

Form 8802. If a specific individual is not

date stamp, or otherwise process the

for a Social Security Card with the SSA.

identified, the IRS is authorized to

form, we will not process it and such

See IRS.gov for more information.

communicate with any person

foreign claim form will be mailed back to

employed by the entity.

For additional information on how to

you.

notify the IRS of your new name, you

If you have multiple appointees,

can also contact customer service. For

Note. For more information about

attach a list of the additional appointees

businesses, the number is

foreign countries with which the IRS has

not identified on line 3b whom the IRS

1-800-829-4933. For individuals, the

an agreement to process a foreign claim

can communicate with regarding your

number is 1-800-829-1040.

form, call the U.S. residency certification

Form 8802. If only one individual is

unit at (267) 941-1000 (not a toll-free

shown on line 3b, the IRS is authorized

Line 2. Applicant's

number).

to communicate only with that person.

Address

Applicant's Name and U.S.

You are not required to enter the

telephone or fax number of your third

Do not enter a P.O. box

Taxpayer Identification

party appointee. However, providing a

number or C/O address.

Number

telephone or fax number will expedite

Certification may be denied if

CAUTION

the processing of your Form 8802 if the

As part of certifying U.S. residency, the

the applicant enters a P.O. box or C/O

IRS has any questions. By providing a

IRS must be able to match the name(s)

address.

telephone or fax number, you are

and taxpayer identification number(s)

Enter your address for the calendar

authorizing the IRS to communicate with

(TIN(s)) on this application to those

year for which you are requesting

your third party appointee(s).

previously verified on either the U.S.

certification. If you are an individual who

return filed for the tax period for which

The Centralized Authorization File

lived outside the United States during

certification is to be based or on other

(CAF) contains information on third

the year for which certification is

documentation you provide.

parties authorized to represent

requested, the special rules under

Enter the applicant's name and TIN

taxpayers before the IRS and/or receive

Individuals With Residency Outside the

exactly as they appear on the U.S.

and inspect confidential tax information.

United States, earlier, may apply to you.

return filed for the tax period(s) for

If your appointee has a CAF number,

Line 3a. Mailing Address

which certification will be based. If the

enter it on line 3b.

applicant was not required to file a U.S.

In general, you do not need to fill out

Form 6166 and any related

return, enter the applicant's name and

line 3b if you have attached Form 2848

correspondence can be mailed to you or

TIN as they appear on documentation

to a third party appointee. If you provide

or Form 8821. In line 3b, write “See

previously provided to the IRS (for

an address on line 3a, it will be used for

attached authorization.” Attach a Form

example, Form 8832, Entity

all mail correspondence relating to your

2848 or Form 8821 for each third party

Classification Election) or on

Form 6166 request. If you do not

that you authorize to receive your tax

documentation provided by the IRS (for

indicate a mailing address on line 3a,

information. If you have multiple third

example, a determination letter).

Form 6166 will be mailed to the address

party appointees, see the instructions

Joint return. If a joint income tax return

on line 2. If the mailing address entered

for Form 2848 or Form 8821.

was filed for a tax period for which

on line 3a is for a third party appointee,

Form 8821, Taxpayer Information

certification will be based, enter the

you must provide written authorization

Authorization, and Form 2848, Pow-

spouse's name and TIN exactly as they

on line 3b for the IRS to release the

er of Attorney and Declaration of

appear on the return filed.

certification to the third party.

Representative. Form 8821 is used to

Change in taxpayer's name. If the

authorize disclosure of tax information

Line 3b. Third Party

taxpayer's name has changed since the

to a third party designee of the taxpayer.

Appointee's Information

most recent Form 8802 was filed with

Form 8821 cannot be used to authorize

the IRS, the Form 8802 and tax

a third party to sign Form 8802 on your

Enter the name of your third party

disclosure authorization for each

behalf, and it does not authorize a third

appointee(s) on line 3b of Form 8802.

individual or entity must be submitted

party to represent you before the IRS.

Providing this information constitutes

under the taxpayer's new name. In

Pursuant to section 6103(c) and the

-5-

Instructions For Form 8802 (Rev. November 2015) Page 5

Related Articles

Related forms

Related Categories