Instructions For Form 8802 (Rev. November 2015) (Page 6 of 16) in pdf

regulations thereunder, authorization on

statement, attach to Form 8802 a

Sole proprietor. Include on line 6 the

Form 8821 will not be accepted if it

statement that you intend to file such

type of tax return, name, TIN, and any

covers matters other than federal tax

statement and that you are eligible to

other information that would be required

matters.

make the election.

if certification were being requested for

Form 2848 authorizes a third party to

the individual owner that filed the

Dual-status alien. An individual is a

represent you before the IRS. Only

Schedule C (Form 1040), Profit or Loss

dual-status alien for U.S. tax purposes if

individuals who are recognized to

From Business.

the individual is a part-year resident

practice before the IRS can be

alien and a part-year nonresident alien

U.S. resident alien. An individual who

authorized to represent you. The only

during the calendar year(s) for which

is not a lawful permanent resident of the

individuals who can be recognized

certification is requested. Dual-status

United States but who meets the

representatives are the following:

generally occurs in the year an

“substantial presence test” under

Attorneys

individual acquires status as a U.S.

section 7701(b) is a resident alien for

Certified Public Accountants

resident or terminates such status. For

purposes of U.S. taxation. If you are a

Enrolled Agents

example, you are a dual-status alien if

resident alien under the substantial

Enrolled Actuaries (the authority to

you are a U.S. citizen or green card

presence test and you have not yet filed

practice before the IRS is limited)

holder and you lost citizenship or green

a U.S. income tax return for the year for

card holder status during the same

Student attorney or CPA (must

which certification is requested, you

calendar year. You may also be a

receive permission to practice before

must attach a copy of your current Form

dual-status alien if you are a

the IRS)

I-94, Arrival-Departure Record. Enter

non-resident alien but due to meeting

Enrolled Retirement Plan Agents (the

the date (YYYYMMDD) your status

the substantial presence test become a

authority to practice before the IRS is

changed on the line provided. For

resident alien during the same calendar

limited)

information on determining your period

year.

Certain individuals who have a

of residency, see Substantial Presence

special relationship or status with the

Test in Pub. 519.

The dual-status alien classification

taxpayer

does not occur merely due to a

Students, teachers, and trainees.

temporary absence from the United

For more information, see Pub. 947,

If you filed Form 1040, U.S. Individual

States, nor will multiple periods of

Practice Before the IRS and Power of

Income Tax Return, and you are in the

temporary absence and re-entry into the

Attorney.

United States under an “F1,” “J1,” “M1,”

United States create multiple periods of

or “Q1” visa, include the following with

3-year procedure. Under the 3-year

U.S. resident and non-resident status.

Form 8802.

procedure, the third party appointee

For information and examples of a

completes a Form 8802 in the first year

1. A statement explaining why Form

dual-status alien, and to determine your

that must be signed and dated by the

1040 was filed.

period of residency, see Pub. 519.

applicant. In the following two tax years

2. A statement and documentation

If you checked the dual-status box,

the third party appointee must complete

showing that you reported your

enter the dates (YYYYMMDD) that

a new Form 8802 that is not required to

worldwide income.

correspond to the period that you were

be signed and dated by the applicant.

a resident of the United States during

Form 2848 or Form 8821 must be

Note. Nonresident aliens present in the

the year(s) for which certification is

attached to Form 8802 in year 1 and

United States on these visas may be

requested.

must indicate all years in the 3-year

exempt individuals for 2 or more years,

period for which certification is

Partial-year Form 2555 filer. Check

and are not resident aliens under the

requested.

this box if you filed a Form 2555 that

substantial presence test while they are

covered only part of a year for which

For more information, see

exempt individuals. See section 7701(b)

certification is requested. For each year

Certification Under the 3-Year

(5).

that this applies, enter the eight-digit

Procedure, earlier.

First-year election. If you are an

dates (YYYYMMDD) that correspond to

individual who made or intends to make

Line 4a. Individual

the beginning and ending of the period

the first-year election under section

you were a resident of the United

7701(b)(4) applicable to the year for

Green card holder. If you are a

States.

which certification is requested, enter

resident alien with lawful permanent

the date (YYYYMMDD) your status as a

Line 4b. Partnership

resident status who recently arrived in

U.S. resident for tax purposes will begin.

the United States and you have not yet

Partnerships are not considered U.S.

For more information regarding the

filed a U.S. income tax return, you

residents within the meaning of the

first-year election and determining your

should provide a copy of your current

residence article of U.S. income tax

period of residency, see First-Year

Form I-551, Alien Registration Receipt

treaties. A domestic partnership is not

Choice in Pub. 519.

Card (green card). Instead of a copy of

considered a U.S. resident, even if all

your green card, you can attach a

If you have made a first-year

partners are U.S. residents. Treaty

statement from U.S. Citizenship and

residence election under section

benefits are only available to a partner

Immigration Services (USCIS) that gives

7701(b)(4) applicable to the year for

who is a U.S. resident whose

your alien registration number, the date

which you are requesting certification,

distributive share of partnership income

and port of entry, date of birth, and

attach to Form 8802 the election

includes the item of income paid to the

classification. For more information in

statement you filed with your income tax

partnership.

determining your U.S. resident status for

return for the taxable year of election.

tax purposes, see Nonresident Alien or

If, for the calendar year for which

Note. The Form 6166 issued to

Resident Alien, in Pub. 519, U.S. Tax

certification is requested, you have not

partnerships will include an attached list

Guide for Aliens.

yet filed a first-year residence election

of partners that are U.S. residents. The

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Instructions For Form 8802 (Rev. November 2015) Page 6

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