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US Residency Certification Application - YouTube video text script

HERE’S A TIP FROM THE I-R-S.

HI… I’M THERESA… AND I WORK FOR THE INTERNAL REVENUE SERVICE.
    
ARE YOU AN INDIVIDUAL…. CORPORATION OR OTHER ENTITY THAT NEEDS VERIFICATION OF YOUR U-S RESIDENCY FOR TAX PURPOSES?
    
IF SO… HERE ARE SOME TIPS TO HELP YOU FILL OUT FORM 8802… WHICH IS THE U-S RESIDENCY CERTIFICATION APPLICATION.     
     
IF YOUR APPLICATION IS APPROVED… THE I-R-S WILL SEND YOU A CERTIFICATION LETTER THAT YOU CAN USE TO CLAIM BENEFITS UNDER A TAX TREATY WITH A FOREIGN COUNTRY… SUCH AS REDUCED WITHHOLDING ON INCOME YOU RECEIVE FROM THAT COUNTRY.
    
THIS LETTER CAN ALSO HELP YOU IF YOU ARE CLAIMING EXEMPTION FROM A VALUE-ADDED TAX IMPOSED BY A FOREIGN COUNTRY.    
    
BUT BEFORE WE GET STARTED… YOU MAY WANT TO KNOW WHEN TO APPLY FOR CERTIFICATION.
    
IN GENERAL… YOU SHOULD MAIL OR FAX YOUR APPLICATION AT LEAST 45 DAYS BEFORE YOU NEED CERTIFICATION.  
    
CERTIFICATION REQUESTS FOR FUTURE YEARS MAY NOT BE POSTMARKED … OR FAXED… EARLIER THAN DECEMBER FIRST OF THE CURRENT YEAR.
    
THERE’S A NON-REFUNDABLE USER FEE OF 85-DOLLARS … WHICH YOU CAN PAY BY CHECK OR MONEY ORDER OR ELECTRONICALLY.
     
THIS FEE IS CHARGED FOR EACH FORM 8802… REGARDLESS OF THE NUMBER OF CERTIFICATIONS REQUESTED.
   
IF YOU’RE SUBMITTING A FOREIGN CLAIM FORM… IT MUST BE ACCOMPANIED BY FORM 8802 AND THE USER FEE.
    
THERE ARE NO EXCEPTIONS.
    
PLEASE CONTACT US TO DETERMINE WHICH FORMS WE WILL CERTIFY.
    
NOW LET’S GET STARTED WITH FILLING OUT FORM 8802.     
    
JUST ABOVE THE BEGINNING OF THE NUMBERED SECTIONS… ENTER YOUR NAME AND TAXPAYER IDENTIFICATION NUMBER… ALSO KNOWN AS A “TIN.” THIS IS THE NAME AND TIN OF THE INDIVIDUAL, CORPORATION OR OTHER ENTITY REQUIRING CERTIFICATION.   
    
THE IDENTIFICATION NUMBER CAN BE A SOCIAL SECURITY NUMBER OR AN EMPLOYER IDENTIFICATION NUMBER.
    
TO CERTIFY U-S RESIDENCY… THE I-R-S MUST MATCH THE NAME AND TIN ON THE RESIDENCY APPLICATION TO THE NAME AND TIN PREVIOUSLY VERIFIED ON A U-S TAX RETURN FILED FOR THE YEAR CERTIFICATION IS BEING REQUESTED.
    
WE CAN ALSO DO THIS THROUGH OTHER DOCUMENTS YOU PROVIDE US… SUCH AS A TAX DETERMINATION LETTER… ARTICLES OF INCORPORATION… ET CETERA.
 
IF YOUR NAME HAS CHANGED SINCE THE MOST RECENT FILING OF FORM 8802 WITH THE I-R-S… YOU SHOULD SUBMIT A NEW FORM 8802 FOR EACH INDIVIDUAL OR ENTITY… USING THE NEW NAME.
    
IN ADDITION… YOU MUST SUBMIT DOCUMENTATION OF THE NAME CHANGE… SUCH AS A TRUST AGREEMENT… CORPORATE CHARTER OR MARRIAGE LICENSE… WITH THE FORM.
    
FOR MORE INFORMATION ON HOW TO UPDATE US WITH YOUR NEW NAME… CONTACT OUR CUSTOMER SERVICE NUMBERS.
     
BUSINESSES SHOULD CALL 800-829-4933.
     
THAT’S 800-829-4933.
     
INDIVIDUALS SHOULD CALL 800-829-1040.
      
THAT’S 800-829-1040.
    
REMEMBER… IF THE CERTIFICATION REQUEST IS FOR A HUSBAND AND WIFE… AND IF EACH WILL NEED A SEPARATE CERTIFICATION…  CHECK THE BOX LABELED FOR SEPARATE CERTIFICATION.
     
NOW LET’S GO TO LINE FIVE.
    
IT ASKS IF YOU WERE REQUIRED TO FILE A TAX FORM FOR THE TAX PERIODS ON WHICH THE CERTIFICATION WILL BE BASED.
    
IF YOU DID… THE ANSWER IS YES… AND JUST CHECK THE BOX FOR THE FORM THAT WAS FILED.
   
IF THE ANSWER IS NO… THEN LOOK AT TABLE ONE IN THE FORM 8802 INSTRUCTIONS.  
    
FIND THE REASON THAT BEST DESCRIBES WHY ON THE LEFT-HAND COLUMN.  AND ON THE RIGHT… YOU’LL SEE THE DOCUMENTATION YOU WILL NEED TO PROVIDE.  
    
IF YOU DID NOT FIT IN ANY OF THE CATEGORIES LISTED… THEN CHECK “OTHER.”
   
THEN… ON THE DOTTED LINE THAT FOLLOWS… ENTER THE CODE SECTION THAT EXEMPTS YOU FROM THE REQUIREMENT TO FILE A U-S INCOME TAX RETURN.
  
REGARDING LINE SIX… PARENT… PARENT ORGANIZATION… OR OWNER… YOU ONLY NEED TO FILL OUT THIS SECTION IF YOU ANSWERED “NO” TO LINE FIVE.
    
CHECK THE APPROPRIATE BOX FOR THE FORM FILLED OUT BY THE PARENT.
    
THEN FILL OUT THE REST OF THE INFORMATION REQUESTED.
    
IF YOU ARE APPLYING ON BEHALF OF A  MINOR CHILD OR SOMEONE WHO CAN BE CLAIMED ON A PARENT’S RETURN… ENTER THE NAME… ADDRESS… AND TIN OF THE PARENT WHO REPORTED THE CHILD’S INCOME.
    
IF YOU ANSWERED “NO” TO LINE SIX… ATTACH PROOF OF THE PARENT’S… PARENT ORGANIZATION’S… OR OWNER’S INCOME AND AN EXPLANATION OF WHY THE PARENT IS NOT REQUIRED TO FILE A TAX RETURN FOR THE TAX PERIODS FOR WHICH CERTIFICATION IS BASED.     
   
ON LINE SEVEN… ENTER THE FOUR-DIGIT CALENDAR YEAR OR YEARS FOR WHICH YOU ARE REQUESTING CERTIFICATION.       
    
THE CERTIFICATION PERIOD IS GENERALLY ONE YEAR.
    
YOU CAN REQUEST CERTIFICATION FOR BOTH THE CURRENT YEAR AND ANY NUMBER OF PRIOR YEARS.
   
CURRENT YEAR CERTIFICATION REQUESTS MUST BE ACCOMPANIED BY A PENALTY OF PERJURY STATEMENT.
    
“CURRENT YEAR” MEANS A YEAR FOR WHICH A RETURN IS NOT YET DUE OR WHEN THE RETURN IS ON AN EXTENSION.  
    
NOTE… FOR VALUE ADDED TAX… OR VAT… REQUESTS… A STATEMENT THAT THE BUSINESS ACTIVITY HAS NOT CHANGED IS ALSO REQUIRED.
   
FOR LINE EIGHT… ENTER THE TAX PERIODS ON WHICH THE CERTIFICATION WILL BE BASED.
    
FOR LINE NINE… FOR THE PURPOSE OF CERTIFICATION… JUST CHECK THE APPLICABLE BOX.
    
FOR LINE 10… ENTER PENALTIES OF PERJURY STATEMENTS AND ANY ADDITIONAL REQUIRED INFORMATION HERE.
    
YOU CAN FIND THESE ON TABLE TWO OF THE INSTRUCTIONS.
    
FINALLY… SIGN… DATE AND GIVE US A DAYTIME PHONE NUMBER.
    
FORM 8802 MAY BE REJECTED IF IT DOESN’T INCLUDE AN AUTHORIZED SIGNATURE AND DATE.
   
A THIRD-PARTY REPRESENTATIVE WITH AUTHORITY TO SIGN THE FORM MUST ATTACH DOCUMENTATION OF THE AUTHORIZATION.
  
FOR EXAMPLE… FORM 2848… POWER OF ATTORNEY AND DECLARATION OF REPRESENTATIVE.
   
SEE TABLE THREE TO DETERMINE WHO HAS AUTHORITY TO SIGN FORM 8802.
    
IF NONE OF THESE APPLY, ENTER A STATEMENT ON LINE TEN AND ATTACH THE APPROPRIATE DOCUMENTATION TO IDENTIFY THE INDIVIDUAL’S AUTHORITY TO SIGN.
    
IF YOU ARE GRANTING AUTHORITY TO A THIRD PARTY… YOU MUST SIGN AND DATE THE DOCUMENTATION.
    
PLEASE INCLUDE A PHONE NUMBER WHERE WE CAN REACH YOU DURING THE DAY IF WE HAVE ANY QUESTIONS REGARDING YOUR REQUEST.    
   
AFTER COMPLETING THE FORM… TAKE A FEW MINUTES TO REVIEW YOUR APPLICATION.
    
DID YOU FILL OUT ALL THE REQUIRED LINES?
    
IS EVERYTHING SPELLED CORRECTLY?
    
IS THE TIN CORRECT?
    
DID YOU INCLUDE THE REQUIRED PENALTY OF PERJURY STATEMENT?
   
DID YOU INCLUDE YOUR LIST OF PARTNERS… SHAREHOLDERS… ETC… AUTHORIZATIONS AND THEIR PERJURY STATEMENTS IF NEEDED?
    
DOES ALL THE INFORMATION MATCH THE REQUEST?
    
ON ALL PAGES OF THE FORM 8802?
    
FOR INSTANCE, DOES THE REVENUE RULING 81-100 LETTER YOU ARE INCLUDING WITH YOUR REQUEST BELONG TO THAT ENTITY?
    
AFTER YOU SUBMIT YOUR APPLICATION… YOU CAN EXPECT NORMAL PROCESSING TIME TO BE ABOUT 30-45 DAYS.
    
IF YOU DON’T HEAR FROM US WITHIN 30 DAYS… CALL THE U-S RESIDENCY CERTIFICATION DEPARTMENT AT 267-941-1000 AND SELECT OPTION NUMBER ONE TO CHECK ON THE STATUS OF YOUR REQUEST.
   
UPON RECEIVING YOUR COMPLETED FORM 6166… CHECK FOR DISCREPANCIES FROM WHAT WAS SUBMITTED AND CONTACT OUR OFFICE AS SOON AS POSSIBLE IF NEEDED.
   
FOR MORE INFORMATION… PLEASE REFER TO THE FORM 8802 INSTRUCTIONS OR CALL US… AGAIN AT 267-941-1000, OPTION ONE, BETWEEN THE HOURS OF SIX A-M AND ELEVEN P-M EASTERN TIME.

Page Last Reviewed or Updated: 11-Sep-2013