Guide to Global Payroll Management - 2020 - D-183

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Appendix D--Federal Forms and Instructions

must explicitly allow the third-party
requester to receive the trust's tax
information. The authorization must not
address matters other than federal tax
matters.

Simple trust. A simple trust is not a
resident, because all of its income is
required to be distributed currently to its
beneficiaries. A simple trust must,
therefore, be certified at the beneficiary
level. Include the following with Form
8802.
1. The name and TIN of each
beneficiary and any information that is
required to certify each beneficiary.
2. Authorization (for example, Form
8821) from each beneficiary. Each
authorization must explicitly allow the
third-party requester to receive the
beneficiary's tax information and must
not address matters other than federal
tax matters.
3. Unless the requester is a trustee
of the trust, authorization from the trust
must explicitly allow the third-party
requester to receive the trust's tax
information. The authorization must not
address matters other than federal tax
matters.
Group trust arrangement, described
in Rev. Rul. 81-100. A group trust
arrangement that has received a
determination letter recognizing its
exempt status under section 501(a)
must attach a copy of that letter to Form
8802.
A group trust arrangement that is
seeking benefits from Switzerland with
respect to dividends paid by a Swiss
corporation must also attach to Form
8802 the name of each participant and a
statement that each participant listed is
a trust forming part of a plan described
in section 401(a), 403(b), or 457(b).
IRA. Domestic individual retirement
arrangements (individual retirement
accounts within the meaning of section
408(a) and Roth IRAs within the
meaning of section 408A) (collectively
referred to as IRAs) can be certified as
residents (without regard to the
residence of the IRA holder). Either the
IRA holder or the trustee of the IRA can
request certification on behalf of the
IRA.
An IRA holder requesting certification
on behalf of an IRA must provide the
IRA account name (that is, the IRA
holder's name) and number, the IRA
holder's TIN, and a copy of Form 8606
or Form 5498. Complete the remainder
of Form 8802 as if the IRA was
requesting the certification.

A bank or financial institution acting
as the trustee for IRAs can request
certification for multiple IRAs grouped
by year and by country for which
certification is requested. The bank or
financial institution must include the
following with Form 8802.
1. A list of IRA account names and
account numbers for which certification
is requested.
2. A statement that each IRA
account name and number listed is an
IRA within the meaning of section
408(a) or 408A.
3. A statement that the bank or
financial institution is a trustee of the
IRA.
Common trust fund as defined in
section 584. Include the following with
Form 8802.
1. The name and TIN of each
participant and any information that
would be required if certification were
being requested for each participant.
2. Authorization (for example, Form
8821) from each participant. Each
authorization must explicitly allow the
third-party requester to receive the
participant's tax information and must
not address any matters other than
federal tax matters. If a pass-through
entity is a participant, you must list the
partners/shareholders/owners/
participants/members/beneficiaries in
the pass-through entity and obtain
authorization from each such
participant.
3. Unless the requester is a trustee
of the trust, authorization from the trust
must explicitly allow the third-party
requester to receive the trust's tax
information. The authorization must not
address matters other than federal tax
matters.

A common trust fund that is seeking
benefits from Switzerland with respect
to dividends paid by a Swiss corporation
must also attach to Form 8802 the name
of each participant and a statement that
each participant listed is a trust forming
part of a plan that is described in section
401(a), 403(b), or 457(b), or is a trust
forming part of a plan described in
section 401(a), 403(b), or 457(b) that is
within a group trust arrangement
described in Rev. Rul. 81-100, 1981-13
I.R.B. 33, as clarified and modified by
Rev. Rul. 2004-67, available at https://
www.irs.gov/irb/
2004-28_IRB#RR-2004-67, and
modified by Rev. Rul. 2011-1, available
at https://www.irs.gov/irb/
2011-02_IRB#RR-2011-1, and Rev.
-8-

Rul. 2014-24, available at https://
www.irs.gov/irb/
2014-37_IRB#RR-2014-24. Also, see
Notice 2012-6, available at https://
www.irs.gov/irb/
2012-03_IRB#NOT-2012-6.

Line 4d. Estate

If you are filing a Form 8802 on behalf of
the estate of a decedent, you must
include proof that you are the executor
or administrator of the decedent's
estate. Form 8802 can be submitted on
behalf of an estate for the year of the
taxpayer's death or any prior year. Proof
can include a court certificate naming
you executor or administrator of the
estate. U.S. residency certification will
be based on the tax information and
residency of the decedent.
3-year procedure. If you check
box 4d, you may be able to use the
3-year procedure. See Certification
Under the 3-Year Procedure, earlier.

Line 4e. Corporation

Generally, a corporation is a resident
entitled to U.S. residency certification
only if it is incorporated in the United
States. An unincorporated domestic
entity, such as an LLC, can be a
resident if it is an association taxable as
a corporation.

Certain foreign corporations can be
treated as domestic corporations if they
qualify as U.S. corporations under
sections 269B, 953(d), and 1504(d).
Only Canadian and Mexican
corporations are eligible to be treated as
domestic corporations under section
1504(d). Foreign corporations can
obtain residency certification if they can
establish that they are covered by these
Code sections.
Corporations requesting U.S.
residency certification on behalf of their
subsidiaries must attach a list of the
subsidiaries and the Form 851,
Affiliations Schedule, filed with the
corporation's consolidated return.

Dual-resident corporation. If you are
requesting certification for treaty
benefits in the other country of
residence named on line 4e,
certification depends on the terms of the
residence article of the relevant treaty. If
the treaty provides that benefits are
available only if the competent
authorities reach a mutual agreement to
that effect, request competent authority
assistance in accordance with Rev.
Proc. 2015-40, available at https://
www.irs.gov/irb/
Instructions for Form 8802 (Rev. 11-2018)

D-183

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