Instructions For Form 8802 (Rev. November 2015) (Page 8 of 16) in pdf

requester to receive the trust's tax

Affiliations Schedule, filed with the

An employee plan that is not required

information. The authorization must not

corporation's consolidated return.

to file Form 5500 and does not have a

address matters other than federal tax

determination letter must provide

Dual-resident corporation. If you are

matters.

evidence that it is entitled to

requesting certification for treaty

certification. It must also provide a

benefits in the other country of

A common trust fund that is seeking

statement under penalties of perjury

residence named on line 4e,

benefits from Switzerland with respect

explaining why it is not required to file

certification depends on the terms of the

to dividends paid by a Swiss corporation

Form 5500 and why it does not have a

residence article of the relevant treaty. If

must also attach to Form 8802 the name

determination letter.

the treaty provides that benefits are

of each participant and a statement that

available only if the competent

3-year procedure. If you check

each participant listed is a trust forming

authorities reach a mutual agreement to

box 4g, you may be able to use the

part of a plan that is described in section

that effect, request competent authority

3-year procedure. See Certification

401(a), 403(b), or 457(b), or is a trust

assistance in accordance with Rev.

Under the 3-Year Procedure, earlier.

forming part of a plan described in

Proc. 2015-40, 2015-35 I.R.B. 236, prior

section 401(a), 403(b), or 457(b) that is

Line 4h. Exempt

to seeking certification.

within a group trust arrangement

Organization

described in Rev. Rul. 81-100, 1981-13

Line 4f. S Corporation

I.R.B. 33, as clarified and modified by

Generally, an organization that is

Rev. Rul. 2004-67, 2004-28 I.R.B. 28

S corporations are not considered U.S.

exempt from U.S. income tax must

and modified by Rev. Rul. 2011-1,

residents within the meaning of the

attach to Form 8802 a copy of either the

2011-2 I.R.B. 251, and Rev. Rul.

residence article of U.S. income tax

organization's determination letter from

2014-24, 2014-37 I.R.B. 529. Also, see

treaties. Treaty benefits are only

the IRS or the determination letter for

Notice 2012-6.

available to a shareholder who is a U.S.

the parent organization.

resident for purposes of the applicable

Line 4d. Estate

An exempt organization that is not

treaty.

required to file a U.S. income tax return

If you are filing a Form 8802 on behalf of

Include the following with Form 8802:

and that has not received a

the estate of a decedent, you must

determination letter will not be issued a

include proof that you are the executor

1. The name and TIN of each

Form 6166, unless such organization

or administrator of the decedent's

shareholder for which certification is

has other means of proving U.S.

estate. Form 8802 can be submitted on

requested and any additional

residency for tax treaty purposes. For

behalf of an estate for the year of the

information that would be required if

such an entity, include with Form 8802

taxpayer's death or any prior year. Proof

certification were being requested for

the entity's bylaws, corporate charter,

can include a court certificate naming

each of those shareholders.

trust agreement, partnership

you executor or administrator of the

2. Authorization (for example, Form

agreement, etc.

estate. U.S. residency certification will

8821) from each shareholder. Each

be based on the tax information and

Governmental entity. Federal, state,

authorization must explicitly allow the

residency of the decedent.

or local government agencies

third-party requester to receive the

requesting U.S. residency certification

shareholder's tax information and must

3-year procedure. If you check

that have not obtained a determination

not address any matters other than

box 4d, you may be able to use the

letter, private letter ruling, revenue

federal tax matters.

3-year procedure. See Certification

ruling, etc., can submit in writing, on

Under the 3-Year Procedure, earlier.

3. Unless the requester is a

official government letterhead, a letter

shareholder in the S corporation during

Line 4e. Corporation

under penalties of perjury from a legally

the tax year for which certification is

authorized government official stating

requested, authorization from an officer

Generally, a corporation is a resident

that the organization is a government

with legal authority to bind the

entitled to U.S. residency certification

agency.

corporation must explicitly allow the

only if it is incorporated in the United

third-party requester to receive the

States. An unincorporated domestic

3-year procedure. If you check

corporation's tax information. The

entity, such as as an LLC, can be a

box 4h, you may be able to use the

authorization must not address matters

resident if it is an association taxable as

3-year procedure. See Certification

other than federal tax matters.

a corporation.

Under the 3-Year Procedure, earlier.

Line 4g. Employee Benefit

Certain foreign corporations can be

Line 4i. Disregarded Entity

treated as domestic corporations if they

Plan/Trust

Disregarded entities (DRE) are not

qualify as U.S. corporations under

considered U.S. residents within the

Trusts that are part of an employee

sections 269B, 953(d), and 1504(d).

meaning of the residence article of U.S.

benefit plan that is required to file Form

Only Canadian and Mexican

income tax treaties. Treaty benefits will

5500, Annual Return/Report of

corporations are eligible to be treated as

only be available to a DRE owner who is

Employee Benefit Plan, must include a

domestic corporations under section

a U.S. resident. The DRE type must be

copy of the signed Form 5500 with Form

1504(d). Foreign corporations can

specified on line 4i.

8802.

obtain residency certification if they can

establish that they are covered by these

Note. See line 5 for more information

An employee plan that is not subject

Code sections.

regarding the DRE's owner information

to the Employee Retirement Income

that may be required to be included with

Security Act (ERISA) or is not otherwise

Corporations requesting U.S.

your Form 8802.

required to file Form 5500 must include

residency certification on behalf of their

with Form 8802 a copy of the employee

subsidiaries must attach a list of the

benefit plan determination letter.

subsidiaries and the Form 851,

-8-

Instructions For Form 8802 (Rev. November 2015) Page 8

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