The IRS has temporarily revised their process for reviewing applications for US Residency Certification, Form 8802. The revised procedures will apply when the IRS has not yet completed processing the applicant’s most recently filed tax return.
This new policy applies to applicants who have been asked by the IRS for a copy of their most recent return to accompany their application. This is due to their return not yet being posted when they filed Form 8802. Applicants may submit a signed copy of their current year filed base income tax return as filed.
Taxpayers that are unsure if the IRS has posted their most recent return may submit the signed current-year base return with Form 8802 to expedite their application. This policy took affect on Monday, April 4, 2022, and applies to applicants requesting a two-year certification and will last for a two-year pilot period with possible extension.
Form 8802 is used to request Certification of U.S. Tax Residency, Letter 6166, which certifies U.S. residency. This is typically used for exemption from getting taxed by another country, as part of tax treaties with the United States. This reduces or eliminates foreign withholding and/or double taxation internationally. Individuals, partnerships, trusts, estates, corporations, and tax-except entities are some of those who are eligible.
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