Guide to Global Payroll Management - 2020 - D-179

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Appendix D--Federal Forms and Instructions

of the other treaty country. For more
information and examples, see
Regulations section 301.7701(b)-7.
* You are a fiscally transparent entity
organized in the United States (that is, a
domestic partnership, domestic grantor
trust, or domestic LLC disregarded as
an entity separate from its owner) and
you do not have any U.S. partners,
beneficiaries, or owners.
* The entity requesting certification is
an exempt organization that is not
organized in the United States.
* The entity requesting certification is a
trust that is part of an employee benefit
plan during the employee benefit plan's
first year of existence, and it is not
administered by a qualified custodian
bank, as defined in 17 CFR
275.206(4)-2(d)(6)(i).

Special Rules

Certification Under the 3-Year
Procedure

Estates, employee benefit plans/trusts,
and exempt organizations (lines 4d, 4g,
and 4h) can submit a Form 8802 that
covers up to a 3-year period (the current
year and the following two tax years). If
you request certification under this
procedure, you must submit a Form
8802 for each year, but in years 2 and 3
you only need to attach a copy of the
year 1 Form 8802 (including the
penalties of perjury statement), provided
there are no material changes to the
information entered on the Form 8802 in
year 1.
Certification will not be issued to
a trust that is part of an
CAUTION employee benefit plan during
the employee benefit plan's first year of
existence, unless it is administered by a
qualified custodian bank, as defined in
17 CFR 275.206(4)-2(d)(6)(i).

Note. If you choose to use the 3-year
procedure, write "Filed Under the 3-Year
Procedure" at the top of page 1 of the
Form(s) 8802 filed for each year.
You cannot use this procedure if
there is a material change of fact
(including name or permanent address)
with respect to the estate, employee
benefit plan/trust, or exempt
organization during the period for which
the certification is requested.
First year. In the first year for which a
certification is requested under this
procedure, you must submit a
completed Form 8802, signed and
dated by the applicant, with the current
year entered on line 7. Attach Form
2848, Power of Attorney and

Declaration of Representative, or Form
8821, Taxpayer Information
Authorization, as applicable, to Form
8802. Form 2848 or Form 8821 must
apply to all of the years for which
certification is requested. For the rules
relating to Forms 2848 and 8821,
including the 3-year procedure, see
Line 3b. Third Party Appointee's
Information, later.
In year 1, a penalties of perjury
statement is required stating that the
applicant is a U.S. resident and will
continue to be so through the current tax
year and the following two tax years.
See Table 2 for the penalties of perjury
statement for the 3-year procedure that
you must enter on line 10 of Form 8802
or attach to the form.
Second year. In the second year for
which certification is requested under
this procedure, you must submit a
completed Form 8802 requesting
certification for year 2 with a copy of the
year 1 Form 8802 (including the
penalties of perjury statement) and
Form 2848 or Form 8821 attached, as
applicable.
Enter the current year on line 7. A
penalties of perjury statement and
signature are not required on the Form
8802 filed in year 2. However, you must
enter "See attached year 1 Form 8802
filed under the 3-year procedure" on
line 10.

Third year. In the third year for which
certification is requested under this
procedure, you must submit a
completed Form 8802 requesting
certification for year 3 and attach a copy
of the year 1 Form 8802 (including the
penalties of perjury statement) and
Form 2848 or Form 8821 attached, as
applicable.
Enter the current year on line 7. A
penalties of perjury statement and
signature are not required on the Form
8802 filed in year 3. However, you must
enter "See attached year 1 Form 8802
filed under the 3-year procedure" on
line 10.

Form 8802 Filed Before Return
Posted by the IRS

If your return has not been posted by the
IRS by the time you file Form 8802, you
will receive a request to provide a
signed copy of your most recent return.
If you recently filed your return, it may
take less time to process your
application if you include a copy of the
income tax return with your Form 8802.
Write "COPY - do not process" on the
tax return.
-4-

Individuals With Residency
Outside the United States

If you are in any of the following
categories for the current or prior tax
year for which you request certification,
you must submit a statement and
documentation, as described below,
with Form 8802.
1. You are a resident under the
internal law of both the United States
and the treaty country for which you are
requesting certification (you are a dual
resident).
2. You are a lawful permanent
resident (green card holder) of the
United States or U.S. citizen who filed
Form 2555.
3. You are a bona fide resident of a
U.S. possession.

If you are a dual resident described in
category 1, above, your request may be
denied unless you submit evidence to
establish that you are a resident of the
United States under the tie-breaker
provision in the residence article of the
treaty with the country for which you are
requesting certification.
If you are described in category 2 or
3, attach a statement and
documentation to establish why you
believe you should be entitled to
certification as a resident of the United
States for purposes of the relevant
treaty. Under many U.S. treaties, U.S.
citizens or green card holders who do
not have a substantial presence,
permanent home, or habitual abode in
the United States during the tax year are
not entitled to treaty benefits. U.S.
citizens or green card holders who
reside outside the United States must
examine the specific treaty to determine
if they are eligible for treaty benefits and
U.S. residency certification. See
Exceptions, later.
If you are described in category 2
and are claiming treaty benefits under a
provision applicable to payments
received in consideration of teaching or
research activities, see Table 2 for the
penalties of perjury statement you must
either enter on line 10 of Form 8802 or
attach to the form.

Exceptions

You do not need to attach the additional
statement or documentation requested
if you:
* Are a U.S. citizen or green card
holder; and
* Are requesting certification only for
Bangladesh, Bulgaria, Cyprus, Hungary,
Iceland, India, Kazakhstan, Malta, New
Instructions for Form 8802 (Rev. 11-2018)

D-179

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