Guide to Global Payroll Management - 2020 - D-190

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Guide to Global Payroll Management

Table 3. Who Has Authority To Sign Form 8802
IF the applicant is...

THEN the individual with authority to sign Form 8802 is...

an individual

the individual.

a minor child who cannot sign

either parent by signing the child's name and adding "By (your signature), parent for minor child."

a married couple

a child under age 19, or under
age 24 if a full-time student,
whose parent(s) reported the
child's income on Form 8814
a partnership

an S corporation
a trust, common trust fund,
grantor trust, or simple trust

both spouses.

the parent who filed Form 8814 with his/her income tax return.

any partner or partners duly authorized to act for the partnership (general partner or partnership
representative). Each partner must certify that he or she has such authority.

any corporate officer, for example, president, vice president, treasurer, chief accounting officer,
etc., duly authorized by the corporation to bind the corporation in accordance with applicable state
law.
the fiduciary (trustee, executor, administrator, receiver, or guardian).

an estate of a decedent

the personal representative (executor or administrator).

an employee benefit plan or
trust

any organization officer, for example, president, vice president, treasurer, chief accounting officer,
etc., duly authorized by the plan or trust to bind the plan or trust in accordance with applicable
state law.

a corporation

an exempt organization
a partnership under a section
761(a) election
a governmental organization

any organization officer, for example, president, vice president, treasurer, chief accounting officer,
etc., duly authorized by the organization to bind the organization in accordance with applicable
state law.
any partner or partners duly authorized to act for the partnership. Each partner must certify that he
or she has such authority.
an officer of the governmental organization with authority in the course of his or her official duties
to bind the organization.

Daytime Phone Number

Providing your daytime phone number
speeds the processing of Form 8802, if
we have questions about items on your
application, such as the NAICS code,
type of applicant, etc. By answering our
questions over the phone, we may be
able to continue processing your Form
8802 without mailing you a letter. If you
are filing a joint application, you can
enter either your or your spouse's
daytime phone number.

Line 11. Number of
Certifications (Forms
6166) Requested for Each
Country

Enter the number of certifications
(Forms 6166) requested for each
country listed in columns A, B, C, and D.
For any country not listed, enter the
country in the blank spaces at the
bottom of column D. If you are
requesting certifications for more than
one calendar year for a country, enter

Instructions for Form 8802 (Rev. 11-2018)

D-190

the number of certifications requested
for all years to get the total number of
certifications requested for that country.
Example. You are requesting
certifications for Germany. You need 3
certifications for 2015, 2 certifications
for 2016, and 4 certifications for 2017.
Enter 9 as the total number of
certifications requested for Germany.

Note. If you are requesting
certifications for multiple years, attach a
statement to Form 8802 identifying the
country, year, and number of
certifications per year. The total must
agree with the number entered to the
right of the related country code on
line 11.

Line 12. Total Number of
Certifications (Forms
6166) Requested

Add the total number of certifications
requested in columns A, B, C, and D of
line 11, and enter the total on line 12.
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When To Seek U.S.
Competent Authority
Assistance

If your request for Form 6166 is denied,
or if you are denied treaty benefits by a
U.S. treaty partner, and you believe you
are entitled to treaty benefits under a
specific treaty article, you can request
U.S. competent authority assistance
following the procedures established in
Rev. Proc. 2015-40, available at https://
www.irs.gov/irb/
2015-35_IRB#RP-2015-40.

A request for U.S. competent
authority assistance regarding a
residency issue will be accepted for
consideration only if it is established that
the issue requires consultation with the
foreign competent authority to ensure
consistent treatment by the United
States and the applicable treaty partner.
The U.S. competent authority does not
make unilateral determinations with
respect to residency. Residency
determinations are made by mutual

Guide to Global Payroll Management - 2020

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