Instructions For Form 8802 (Rev. November 2015) (Page 7 of 16) in pdf

IRS does not certify the percentage of

owner's tax information and must not

a trust forming part of a plan described

ownership interest of the listed partners.

address matters other than federal tax

in section 401(a), 403(b), or 457(b).

It is the responsibility of the partnership

matters.

IRA. Domestic individual retirement

to provide such information to the

3. Unless the requester is a trustee

arrangements (individual retirement

withholding agent.

of the trust, authorization from the trust

accounts within the meaning of section

must explicitly allow the third-party

Include the following with Form 8802:

408(a) and Roth IRAs within the

requester to receive the trust's tax

meaning of section 408A) (collectively

1. The name and TIN of each

information. The authorization must not

referred to as IRAs) may be certified as

partner for which certification is

address matters other than federal tax

residents (without regard to the

requested and any additional

matters.

residence of the IRA holder). Either the

information that would be required if

IRA holder or the trustee of the IRA may

4. If the grantor trust is a foreign

certification were being requested for

request certification on behalf of the

trust, also include a copy of Form

each of those partners.

IRA.

3520-A, Annual Information Return of

2. Authorization (for example, Form

Foreign Trust With a U.S. Owner,

An IRA holder requesting certification

8821) from each partner, including all

including a copy of the foreign grantor

on behalf of an IRA must provide the

partners listed within tiered

trust owner statement.

IRA account name (that is, the IRA

partnerships. Each authorization must

holder's name) and number, the IRA

explicitly allow the third-party requester

Domestic complex trust. Unless the

holder's TIN, and a copy of Form 8606,

to receive the partner's tax information

requester is a trustee of the trust during

Nondeductible IRAs, or Form 5498, IRA

and must not address matters other

the tax year for which certification is

Contribution Information. Complete the

than federal tax matters.

requested, authorization from the trust

remainder of Form 8802 as if

3. Unless the requester is a partner

must explicitly allow the third-party

certification were being requested by

in the partnership during the tax year for

requester to receive the trust's tax

the IRA.

which certification is requested,

information. The authorization must not

A bank or financial institution acting

authorization from the partnership must

address matters other than federal tax

as the trustee for IRAs may request

explicitly allow the third-party requester

matters.

certification for multiple IRAs grouped

to receive the partnership's tax

Simple trust. A simple trust is not a

by year and by country for which

information. The authorization must not

resident, because all of its income is

certification is requested. The bank or

address matters other than federal tax

required to be distributed currently to its

financial institution must include the

matters.

beneficiaries. A simple trust must,

following with Form 8802:

An LLC that is classified as a

therefore, be certified at the beneficiary

1. A list of IRA account names and

partnership follows the above

level. Include the following with Form

account numbers for which certification

procedures. Members of the LLC are

8802.

is requested.

treated as partners.

1. The name and TIN of each

2. A statement that each IRA

beneficiary and any information that is

Nominee partnership. Do not check

account name and number listed is an

required to certify each beneficiary.

the partnership box on line 4b. Instead,

IRA within the meaning of section

check line 4j and attach the information

2. Authorization (for example, Form

408(a) or 408A.

required by the instructions.

8821) from each beneficiary. Each

3. A statement that the bank or

authorization must explicitly allow the

financial institution is a trustee of the

Line 4c. Trust

third-party requester to receive the

IRA.

Domestic and foreign grantor trusts and

beneficiary's tax information and must

simple trusts can be certified for U.S.

not address matters other than federal

Common trust fund as defined in

residency, to the extent the owner of the

tax matters.

section 584. Include the following with

grantor trust or beneficiaries of simple

3. Unless the requester is a trustee

Form 8802:

trusts are U.S. residents. Domestic

of the trust, authorization from the trust

1. The name and TIN of each

complex trusts may be certified without

must explicitly allow the third-party

participant and any information that

regard to the residence of the settler or

requester to receive the trust's tax

would be required if certification were

beneficiaries.

information. The authorization must not

being requested for each participant.

address matters other than federal tax

A trust is domestic if a court within

2. Authorization (for example, Form

matters.

the U.S. is able to exercise primary

8821) from each participant. Each

supervision over the administration of

authorization must explicitly allow the

Group trust arrangement, described

the trust and one or more U.S. persons

third-party requester to receive the

in Rev. Rul. 81-100. A group trust

has authority to control all substantial

participant's tax information and must

arrangement that has received a

decisions of the trust.

not address any matters other than

determination letter recognizing its

Grantor trust. Include the following

federal tax matters. If a pass-through

exempt status under section 501(a)

with Form 8802:

entity is a participant, you must list the

must attach a copy of that letter to Form

partners/shareholders/owners/

1. The name and TIN of each owner

8802.

participants/members/beneficiaries in

and any information that would be

A group trust arrangement that is

the pass-through entity and obtain

required if certification were being

seeking benefits from Switzerland with

authorization from each such

requested for each owner.

respect to dividends paid by a Swiss

participant.

2. Authorization (for example, Form

corporation must also attach to Form

3. Unless the requester is a trustee

8821) from each owner. Each

8802 the name of each participant and a

of the trust, authorization from the trust

authorization must explicitly allow the

statement that each participant listed is

must explicitly allow the third-party

third-party requester to receive the

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Instructions For Form 8802 (Rev. November 2015) Page 7

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