The IRS will have a temporary change in policy with respect to applications for U.S. residency certifications for a two-year period. Effective Monday, April 4, 2022, if you received a request from the IRS for a signed copy of your most recent return to support an application for a U.S. residency certification because your return had not yet been posted by the IRS by the time you filed your Form 8802, you will only need to submit a signed copy of the current year base income tax return (i.e., the tax return without any accompanying forms, schedules, or attachment (for example, Form 1120, pages 1-6, Form 1120-REIT, pages 1-5, etc.))) rather than a copy of your entire return. If, at the time of filing Form 8802, you are unsure if your most recent return has yet to be posted by the IRS, it may take less time to process your application if you include a signed copy of the base income tax return with your Form 8802. By filing a signed copy of the base return with your Form 8802, you are attesting that you have previously filed the income tax return with the IRS as shown on the signed copy. The IRS will monitor compliance during this time to determine whether to extend this policy after the two-year pilot period.