Guide to Global Payroll Management - 2020 - D-186

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Guide to Global Payroll Management

Line 7. Calendar Year of
Request

The certification period is generally 1
year. You can request certification for
both the current year and any number of
prior years.
If you entered the most recent prior
year on this line, see Form 8802 Filed
Before Return Posted by the IRS,
earlier.

Enter the four-digit (YYYY) calendar
year(s) for which you are requesting
certification. However, see the
Exception below.

Exception. If you were a dual-status
alien during any year for which you are
requesting certification, enter instead
the eight-digit dates (YYYYMMDD) that
correspond to the beginning and ending
of the period you were a resident of the
United States. You must show the
specific period of residence for each
year for which you are requesting
certification. For information on
determining your period of residency,
see Pub. 519.
Fiscal year taxpayers. Fiscal year
filers also enter a four-digit (YYYY)
calendar year on line 7. You must
request a separate calendar year
certification for any part of a fiscal tax
year that falls outside the calendar year.

Current year certification. If the
applicant requests certification for
purposes of claiming benefits under an
income tax treaty or VAT exemption for
any period during the current calendar
year or a year for which a tax return is
not yet required to be filed with the IRS,
the applicant must include penalties of
perjury statement(s) stating that such
applicant is a U.S. resident and will
continue to be so throughout the current
tax year. See Table 2 for the current
year penalties of perjury statement you
must enter on line 10 of Form 8802 or
attach to the form.
Note. For VAT certification, the
penalties of perjury statement must
include a statement that the business
activity has not changed since the last
return was filed. For more information,
see the instructions for line 10 below.

3-year procedure. If you are using the
3-year procedure (discussed earlier),
enter all years in the 3-year period, as
applicable, on the Form 8802 filed for
the first year. For years two and three,
enter only the current calendar year for
which you are requesting certification.

Instructions for Form 8802 (Rev. 11-2018)

D-186

Line 8. Tax Period(s)

If you are requesting certification for a
tax period for which a tax return is not
yet due, enter the four-digit year and
two-digit month (YYYYMM) that
correspond to the latest return required
to have been filed (including
extensions). If you are a fiscal year
taxpayer, enter the year and month that
correspond to the end of that fiscal tax
year. For a prior year certification, the
four-digit year and two-digit month
should correspond to the end of the
prior year tax period for which
certification is requested.
Note. These examples assume no
extension is filed, unless stated
otherwise.

Example 1. A Form 1040 filer who is
completing Form 8802 for certification
year 2018 on January 1, 2018, would
enter 201612 on line 8. This is because
on January 1, 2018, the 2016 Form
1040 is the latest return required to have
been filed by an individual requesting
certification for 2018.
Example 2. On May 1, 2018, the
same Form 1040 filer would enter
201712 on line 8 as the tax period for
certification year 2018 (the 2017 Form
1040 was required to have been filed
before May 1, 2018).
If the Form 1040 filer had filed an
extension for 2017, the filer would enter
201612 on line 8. This is because on
May 1, 2018, the 2016 Form 1040 is the
latest return required to be filed.
Example 3. On January 1, 2018, a
Form 1040 filer completing Form 8802
for certification year 2015 would enter
201512.

Example 4. A Form 1120 filer has a
fiscal year ending on September 30.
The Form 1120 filer completing Form
8802 for certification year 2018 on
February 15, 2018, would enter 201709
on line 8. This is because on February
15, 2018, the 2016 Form 1120 with
fiscal year ending September 30, 2017,
is the latest return required to have been
filed.
If you were not required to file a U.S.
tax return for the tax period for which
certification is requested, enter the tax
period that would have been applicable,
if you were required to file a U.S. tax
return. After the tax period, add "(not
required to file)."

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Line 9. Purpose of
Certification

You must indicate the purpose of the
certification.

The IRS will return your
application to you for
CAUTION completion if you do not include
a purpose on the application.

!

Income tax treaty. If you are
requesting certification to obtain
benefits under an income tax treaty but
you have requested certification for a
non-treaty country, the IRS will return
your application to you for correction.

VAT. You can find the North American
Industry Classification System (NAICS)
codes in the instructions for your tax
return (for example, Form 1120 or
Schedule C (Form 1040)). If you do not
provide an NAICS code on Form 8802
and one was not provided on the return
you filed, one will not be entered
automatically. Form 6166 will only
certify that you filed a return with a
particular NAICS code if it matches the
NAICS code on your application. If you
provide a code that does not match,
Form 6166 will state that you represent
that your NAICS code is as stated on
Form 8802.
Note. VAT certification requires a
penalties of perjury statement, and a
statement that the NAICS codes have
not changed since the last return was
filed. For more information, see the
instructions for line 10 next.

Line 10. Penalties of
Perjury Statements and
Attachments

Enter penalties of perjury statements
from Table 2 in the space provided
under line 10 or as an attachment to
Form 8802. Penalties of perjury
statements submitted independently of
Form 8802 must have a valid signature
and date. See Table 3.

VAT. For VAT certifications, the
penalties of perjury statement must also
include a statement that the business
activity (NAICS code) has not changed
since your last filed return.

3-year procedure. If you are using the
3-year procedure (discussed earlier),
you are required to enter a penalties of
perjury statement in the first year 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 3-year
procedure penalties of perjury
Guide to Global Payroll Management - 2020

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