IRS Form 8802 walkthrough (Application for U.S. Residency Certification)
Вставка
- Опубліковано 12 лип 2023
- Subscribe to our UA-cam channel: / @teachmepersonalfinanc...
Please feel free to check out our article, where we've written step by step instructions to help you walk through this tax form! www.teachmepersonalfinance.co...
If you’re looking for tutorials for other IRS Forms that you can file directly through the IRS website, check out our free fillable forms page: www.teachmepersonalfinance.co...
Purpose of Form
Form 8802 is used to request Form 6166, a letter of U.S. residency certification for purposes of claiming benefits under an income tax treaty or VAT exemption. You cannot use Form 6166 to substantiate that U.S. taxes were paid for purposes of claiming a foreign tax credit.
You cannot claim a foreign tax credit to reduce your U.S. tax liability with respect to foreign taxes that have been reduced or eliminated by reason of a treaty. If you receive a refund of foreign taxes paid with the benefit of Form 6166, you may need to file an amended return with the IRS to adjust any foreign tax credits previously claimed for those taxes.
When To File
You should mail your application, including full payment of the user fee, at least 45 days before the date you need to submit Form 6166. We will contact you after 30 days if there will be a delay in processing your application. You can call 267-941-1000 (not a toll-free number) and select the U.S. residency option if you have questions regarding your application.
Early submission for a current year certification. The IRS cannot accept an early submission for a current year Form 6166 that has a postmark date before December 1 of the prior year. Requests received with a postmark date earlier than December 1 will be returned to the sender. For example, a Form 6166 request for 2021:
Received with a postmark date before December 1, 2020, cannot be processed;
Received with a postmark date on or after December 1, 2020, can be processed with the appropriate documentation.
Please feel free to check out our article, where we've written step by step instructions to help you walk through this tax form! www.teachmepersonalfinance.com/irs-form-8802-instructions/
Can the signature be a digital signature (exact lookalike to handwritten) or does it have to be a wet/handwritten signature?
Thanks so much, it safe me so much time.
If we need certificates for the current year?
Thank you for this video and for your guidance!
You're more than welcome. Please share this with anyone who might be in a similar position as you, trying to figure out a similar tax problem!
Thanks for the help
Hello and thank you so much, this is so helpful. I do have some questions though, because I'm not sure. Considering I'm dual citizen ( Italian/American) and my residency is in the US and I pay taxes here, I have to request the IRS form 6166 for a job I'm doing in Italy in 2024 ( getting paid with Italian W2), what year do I have to write in Line 7 and Line 8 in this 8802 form? Do I have to write anything in Line 5, and do I have to check Income Tax and not VAT in Line 9 right? Again, thank you for your help
According to the form instructions:
Line 7 & Line 8: If you were a dual-status alien during any year for which you are requesting certification, enter instead the 8-digit dates (YYYYMMDD) that correspond to the beginning and ending of the period you were a resident of the United States. You must show the specific period of residence for each year for which you are requesting certification
If you're requesting certification for the entire 2024 tax year, you may do that. If you need to determine your residency status for part of the year, IRS Publication 519, Tax Guide for Aliens, may contain more detail: www.irs.gov/pub/irs-pdf/p519.pdf
For Line 5, you should select the tax return(s) that you were required to file (usually IRS Form 1040). If you didn't have to file, then you should check the applicable reason on why you didn't have to file.
For Line 9, you should check the tax certifications that you wish to be exempt from. If you do not want to be exempt from VAT (or you cannot find a legitimate reason to be exempt from VAT, then you should select income tax).
Thank you for providing this tutorial. I am confused about 4.a. Other U.S. resident alien fill in prompts. For "Current nonimmigrant status" what exactly am I expected to answer? (There are no examples in the instruction forms). Is it the number of my visa? (I am the US on an H1b work visa). Is it "documented"? "Legal"? "Current visa owner"? And "date of change" is it my date of entry in the US or the first day of employment with my sponsor? I would appreciate very much some help on these!
Because there are legal aspects to this form (not just tax issues), I'm not sure I can properly advise you on this. The correct type of professional that could help you with this would be an immigration attorney.
However, if you cannot find an immigration attorney that would help you with this question, I would call the IRS, explain your situation, and ask for their recommendation.
Hi! Thank you for the video! I was wondering if an applicant can use their most current address for line 3a, when they are requesting certification for several years - if they have changed their address a few times during those years? Thank you!
According to the form instructions, Line 3a is used for mailing correspondence related to the Form 8802. So it makes sense that you could use your most current address for multiple years of certification.
However, this might impact Line 2, which should be the address for the calendar year for which you are requesting certification. There's not really guidance in the form instructions about how to file when you've changed addresses in past years. But the instructions also encourages taxpayers to submit their requests in as few forms as possible, to help reduce the overall cost of the application fees ($85 per form processed, not per certification requested).
It may be worth contacting the tax authority in your country to see how particular they are about the address on your certification, then submitting the form afterwards. If the IRS has any problems processing your application, the form instructions indicate they will contact you within 30 days. But you could also call the IRS at: 267-941-1000 (not a toll-free number) to see how to approach this situation.
Thank you so much for taking the time to respond my question in depth. Yes, I was meaning actually how to fill line 2 in this situation. It seems a lot to send a different application for every year a person had a different address. I will definitely contact them.
@@dropofthesea9288 how did you handle line 2 in this situation?
Last question might be silly my apologies, I’m submitting this as a US model who will work abroad. Where it ask for taxpayer identification # since I don’t have one should do I put my SS # there? Thank you
No worries. Your Social Security number is your taxpayer identification number. The IRS uses 'taxpayer identification number' for either an SSN or an Individual Taxpayer Identification Number (ITIN).
An ITIN is issued to U.S. residents who don't qualify for an SSN.
Also, for 10 (penalties of perjury statements), I'm a US citizen teaching abroad. I see there's an option for "an individual claiming treaty benefits for teaching or research activities" but I'm not sure if I write this or the other individual response...thanks in advance!
It might not matter, but then I can see how it might, in the following situation (depending on the country).
If there is a special treaty benefit for teaching or research activities, then you might be better off using this statement. If there's not a benefit, then it might not matter which one you select. But I would probably select the teaching-specific one, just in case.
Thank you for your video. I need a 6166 tax certification form dated 2024 specifically (current year). In Line 7 would I just enter 2024 and line 8 202412?
You would enter 2024 in Line 7. However, for Line 8, the instructions state: If you are requesting certification for a tax period for which a tax return is not yet due, enter the 4-digit year and 2-digit month (YYYYMM) that correspond to the latest return required to have been filed (including extensions).
By that rationale, you would enter 202312, since you've already (presumably) filed 2023 taxes, but not 2024 taxes.
I am an individual representing a band. Since we aren’t incorporated and I am using my social security #, I am filling this out so I can be reimbursed for my out of pocket costs in 2024. Section 9 which option do I select? And do I need to attach a prior tax return when I send off this form? THANKS!
I'm not sure that I can give you any information that would help you here. Here are some questions that I would encourage you to discuss with a tax professional:
1. How should the members of the band report their income (and taxes)? Generally, unless you created a tax entity, then each band member would be responsible for reporting their income, under their own SSN.
2. What out of pocket costs could you be reimbursed for, and how would you do this (I don't think that Form 8802 is the right way to go).
3. If your band is on tour, how many times do you need to complete and file this form, and for which foreign taxes? This would depend on the country or countries your band visits.
I need to request tax certificates for 5 years - 3 of which i was single and the last 2 years I was married (filed jointly). Do I submit 2 of these forms (one for the single filings i.e. 2019, 2020, 2021 and one for the married filings 2022, 2023)?
I am the only one that needs the tax certificates so does my husband STILL need to sign under Spouses Signature on the married version?
I do not know if your husband needs to sign as well...this depends on your business set up. However, the instructions state that if an *individual* is the applicant, then the individual needs to sign. Conversely, if the *married couple* is the applicant, then both spouses would sign.
If this is your business, you could make the case that your husband does not need to sign.
Thanks for your help :). Where do I get the electronic payment conformation? Right now I just have the PDF downloaded from the site.
Here are the instructions from the IRS website:
Electronic Payment (e-payment)
You can access the electronic payment page at the Pay.gov website.
Go to Pay.gov, and enter "IRS Certs" in the search box. At the "IRS Certs" topic, click the "Continue" button. Follow the on-screen prompts, and enter the required information when requested.
The user fee website requires the entry of the following information.
• Applicant's name.
• Applicant's TIN or EIN.
• Submitter's name (name of person or entity submitting the payment).
• Contact email address.
• Contact phone number.
• Number of Form(s) 8802 submitted.
• Payment amount.
• Selection of bank account (Automatic Clearing House (ACH)) or debit or credit card, which will open a window for account information.
Once the IRS processes your electronic payment, you will receive an electronic payment confirmation number for the transaction.
Enter the electronic payment confirmation number on page 1 of Form 8802 before you submit the application. You can use either the Agency Tracking ID or the Pay.gov ID as the electronic payment confirmation number. Either one is acceptable. If you make an electronic payment covering multiple Forms 8802, write the same electronic payment confirmation number on each form.
God blesss you@@teachmepersonalfinance2169
thank you for the vid, question if you don’t mind. if i didn’t do my taxes as of yet for 2024 and am requesting this letter would that be an issue? also tin i don’t have it since this is my first required year to do 1099 tax
I do not know whether this would be an issue for the country that you are trying to obtain a certificate for. For the IRS, there are certain statements that you must make if you were not required to file a tax return, but I'm not sure if the IRS would process this if you have not filed a tax return that you were supposed to.
I'm fairly certain that you need to either have a Social Security number (if eligible) or an individual taxpayer identification number (ITIN) if you can't obtain an SSN. You might need to contact the IRS, explain your situation, then determine the best course of action.
In the Calendar years for which certification is is requested, can I include 2023 even though I have not filed yet? Including on line my comment of penalties of perjury statements?
You can do this. From the form instructions, here is how you would request certification for a year for a return that you have not filed yet.
Form 8802 Filed Before Return Posted by the IRS
If your return has not been posted by the IRS by the time you file Form 8802, you will receive a request to provide a signed copy of your most recent return. If you recently filed your return, it may take less time to process your application if you include a copy of the income tax return with your Form 8802. Write “COPY - do not process” on the tax return.
Thanks a lot for the clear explanation! I'm a little confused with how we define a dual-status alien, does this apply to US citizens who moved back to the US in the middle of the tax year? My wife moved from Norway to the US in May 2023, so do you think she needs to specify 20230501 - 20231231 as the tax period or is 202312 enough, if she's to request a certification for 2023?
I'm not sure that I can answer this specifically in your situation. Here is what the form instructions state about defining a dual-status alien:
An individual is a dual-status alien for U.S. tax purposes if the individual is a part-year resident alien and a part-year nonresident alien during the calendar year(s) for which certification is requested.
Dual-status generally occurs in the year an individual acquires status as a U.S. resident or terminates such status.
For example, you are a dual-status alien if you are a U.S. citizen or green card holder and you lost citizenship or green card holder status during the same calendar year. You may also be a dual-status alien if you are a nonresident alien but due to meeting the substantial presence test become a resident alien during the same calendar year.
The dual-status alien classification does not occur merely due to a temporary absence from the United States, nor will multiple periods of temporary absence and re-entry into the United States create multiple periods of
U.S. resident and nonresident status.
For information and examples of a dual-status alien, and to determine your period of residency, see Pub. 519: www.irs.gov/pub/irs-pdf/p519.pdf
If you checked the dual-status box, enter the dates (YYYYMMDD) that correspond to the period that you were a resident of the United States during the year(s) for which certification is requested.
I understand, I'm still a bit thrown off by "alien" since she's a US citizen, I guess we'll call the IRS to check this further. Thank you :)
do you have to write the years in that format 201812 or in that format 2018/12 ?? or it doesnt matter ?
I would use the standard U.S. date convention: mm/dd/yyyy. But my guess is that it doesn't matter that much, as long as the person processing the form can understand it.
If I put down the years 2020 through 2024, and I know that taxes are due on 4/15/24, for the year 2023 and 2024 is not done yet, in part 10 how do I write it? “For this current tax year and then next?”
No. 2024 is the current tax year, so you would simply keep the perjury statement as-is.
Great video! I have one question. If I want to receive a separate certificate for my spouse (our taxes were filed jointly), do I only need to check "if a separate certification is needed for spouse, check here," or do we need also to prepare an additional 8802 for my wife?
I don't believe that you would need to file a completely separate form. Simply checking the box should suffice.
@@teachmepersonalfinance2169 Last one question as a follow-up to the same topic: Do you think that in point number 4, I should check 4a for individual and also 4b for partnership ?
@@Dustin-pz7ro I don't know what your tax situation is like, but if both situations apply to you and your wife, then you should select both.
Great video! I have one question, the form 8802 instructions state:
“If the applicant has filed or intends to file a Form 1116, evidence must be submitted to the I.R.S. to demonstrate that the applicant is a resident of the U.S. and the foreign taxes paid were not imposed because the applicant was a resident of the foreign country”
I guess to demonstrate the residency in the US receipts, lease contract, etc... can be used. But how can it be demonstrated that “foreign taxes paid were not imposed because the applicant was a resident of the foreign country”?
I believe the full text indicates that: "you must submit evidence that you were (or will be if the request relates to a current year) a resident of the United States and that the foreign taxes paid were not imposed because you were a resident of the foreign country."
So, you have to submit documentation that you're a U.S. resident. If you're a dual-citizen, or if you have dual status, then you have to prove that your other country's citizenship or residency status didn't cause you to have a tax liability. The form instructions also state that if you have dual status, then you have to prove that your are a U.S. resident first under tie-breaker rules.
If you're only a U.S. resident/citizen, then this should be pretty straightforward, as you can submit documentation of your U.S. status.
@@teachmepersonalfinance2169 thanks for the reply. I am a dual citizen (US and a European country), so I am wondering how I can prove that "the taxes paid were not imposed because you were a resident of the foreign country". I guess that might depend on the other country, but I was wondering if there is something generally accepted by the IRS to prove that.
I will have to pay taxes (as non-resident) of the other country but a lower tax rate than a regular resident. But that still is align with the language from the form 8022 instruction, because the taxes I paid are not because I was a resident. For those taxes paid as a non-resident I will submit a foreign tax credit in my US tax income return.
But to pay taxes as a non resident in the European country, I need the form 6166.
I forgot to mention that my wages came from the other country but I lived in the US for 2023
@@guillermo6615 I think that you should consider discussing this with an accounting firm that works routinely with international taxes. There are firms that routinely help their clients navigate through these scenarios, and I think you might benefit from working with one to come up with a way forward.
Hi does it have to be typed or can it be hand written that is elegible ?
I don't see anything in the IRS guidance telling people that they have to type information into the form. I would consider typing anyway just to make sure this gets processed, but you may be able to do fine by writing in clear legible ink.
Hi, thank you so much for this video. I have a question if you do not mind. For question 5, if this is the first year you are filling and it is for the current year (2023), does this effect the answer. I ask because the question is in the past tense also because I am unsure as to what form to select as normally it would be form 1099 based on the work I completed.
I'm not sure I understand the question. If I were to look at the form instructions for Question 5, I would see a series of statements. For an individual, the instructions state:
Attach proof of income (for example, an income statement, Form W-2, Form 1099, etc.) and a written statement that explains why the individual is not required to file an income tax return for the tax period(s) for which certification is based. If the individual is a U.S. citizen, the written statement must be made under penalties of perjury.
Unless there is another situation that's more pertinent to your case, I would attach proof of , such as Form 1099. Then I would use a statement stating that this was the first year of my filing because of XXX reason.
Was there another question that I did not properly address?
Thank you so much for this response, I greatly appreciate you taking your time to respond as I am having trouble finding someone who understands this topic.
I will add a little more information to clarify if you do not mind. I am a US citizen and I went over seas to model in Europe at the beginning of 2023. I am filling this form for the current year 2023 as this is the year I worked over seas in Europe. I am going to have to pay income taxes on this money that I earned this year but of course not until next year during tax season.
This question for line 5 states "was the applicant required to file a U.S. tax form for the tax period on which certification will be based" then if yes "check the appropriate box for the form filed" This question is asked in the past tense but this is my first time filling form 8802 and it is for the current year of 2023. I am going to have to pay taxes on the money I earned but I have not yet done so because I earned it this year as a model which is independent contract work.
I have not filed any tax form for the tax period on which certification is based because is it the current year and I don't have any form just yet (such as a 1099) because it is not tax season.
I know this is a lot of information and might be confusing but I would very much so appreciate another response. After hearing more information how would you respond to line 5/6 in my situation. Thank you so much!
@@teachmepersonalfinance2169
@@armandosmith1146 This does change things a little bit. When reading the intent of filing IRS Form 8802, the purpose is to request a letter of U.S. residency certification for purposes of claiming benefits under an income tax treaty or value added tax (VAT) exemption.
For example, certain countries may expect you to pay VAT, but will provide an exemption if you can verify that you are a U.S. citizen who has filed a U.S. tax return and is paying taxes to the United States.
I don't see anything that you're trying to reduce here, so I'm not sure that you to file this form. However, you may want to look into two other forms, to see if they related to your income situation. I'll put the links to the articles and YT videos to see if this helps answer any questions.
IRS Form 2555, Foreign Earned Income: May allow you to exclude certain foreign earned income from U.S. taxes
Article: www.teachmepersonalfinance.com/irs-form-2555/
Video: Haven't produced one yet, but plan to do so relatively soon. Will update the article as well.
IRS Form 1116, Foreign Tax Credit: May help you to receive U.S. tax credit for taxes paid to other governments (avoids double taxation)
Article: www.teachmepersonalfinance.com/irs-form-1116-instructions/
Video: ua-cam.com/video/PHHWbiB8LpY/v-deo.html
Thank you so much for this response I will definitely take a look at those forms/videos. I thought that I needed to file form 8802 because my former modeling agency is requesting a tax residence certificate to avoid double taxation. Is that form 8802 or would that be one of the ones that you provided in your previous response?@@teachmepersonalfinance2169
@@armandosmith1146 In this case, you would file IRS Form 8802 to obtain that certificate. The IRS refers to the tax residence certificate as IRS Form 6166, which is the residency certificate.
However, if you only moved in the beginning of 2023, and you've filed income tax returns previously, I don't believe that you need to check any box in Line 5..you're filing an income tax return for the year in question.
Simply file the form you need it (or the modeling agency tells you they need it), and pay the application fee.
Thank you for the video! In field 7: Calendar year(s) for which certification is requested, could we also include *future* years for which we expect we will be residents? Thank you!
I don't believe so. Certain entities may be able to use a 3-year procedure, where they file the complete form in Year 1, then submit cover pages in years 2 & 3. However, that option is not available to individual taxpayers, and still requires an annual filing (albeit abbreviated).
You may be able to claim the benefit for prior tax years, if needed.
@@teachmepersonalfinance2169 thank you so much! for prior years everyone is eligible? Moreover, if for the prior years I was resident under F1 and for the current year I am a permanent resident, in field 4 should I tick both boxes? Should I include I-94, the green card and maybe a statement clarifying this?
@@teachmepersonalfinance2169 Moreover, if I submit 8802 for years 2023, 2024 prior to April 15 in field 8, should I put 202212 for both? (since 2023 taxes are not due yet)? If I have already filed my tax returns for 2023, should I still include 202212 for both for both?
@@user-be7vd1bp7g Here's the guidance that I've seen from the form instructions:
If you are a resident alien under the substantial presence test and you have not yet filed a U.S. income tax return for the year for which certification is requested, you must attach a copy of your current Form I-94. Enter the date (YYYYMMDD) your status changed on the line provided.
@@user-be7vd1bp7g That appears to be consistent with what the form instructions state.
Does the user fee charge 85$ per year number of tax years?
According to the form instructions: The user fee for a request by an individual applicant is $85 per Form 8802, regardless of the number of countries for which certification is requested or the number of tax year(s) to which the certification applies.
I take this to mean that you should do everything you can to minimize the actual number of 8802 forms that the IRS has to generate.
A client of ours based in India has requested that we file this form. We are providing the services here in the US - why would they request we file this form ?
I don't know. My guess is that they need the Form 6166 for tax purposes in India, and are afraid that if they complete this Form 8802, the IRS won't process the Form 6166 for some reason.
Can we request the certification for future years if we plan on living abroad for multiple years?
Asking for specifically line 7 and 8.
@@sonserasze Generally, the certification period is generally 1 year. You can request certification for both the current year and any number of prior years.
There is a provision, known as the 3-year procedure, which allows the certification for the current year and up to 2 future years (where you file an abbreviated version). However, this is only available to estates, employee plans and trusts, and tax-exempt organizations.
@@teachmepersonalfinance2169 Thanks so much!
Hi, thanks for the tutorial. For a NEW S Corp that hasn't filed taxes yet, can you file this form?
There isn't anything that I've found to indicate that you cannot file this form. Here is what the IRS has to say in the form instructions:
A partnership, S corporation, grantor trust, or other fiscally transparent entity pays a single $185 user fee per Form 8802 application with respect to all Forms 6166 issued under its employer identification number (EIN), notwithstanding that the IRS will verify the tax status of each of the partners, owners, or beneficiaries of the entity who have consented to the request for certification.
@@teachmepersonalfinance2169 Sorry for the delay in my reply. THANK YOU. I actually found the proper number to call the IRS to ask questions on this form. For people who may experience the same problem, here's what they shared with me.
1. You must send in your Articles of Incorporation.
2. Submit the S Corp penalties of perjury, amended that you didn't file taxes last year.
3. Form 8821 is needed for each individual shareholder.
Awesome! Thank you very much for adding this!@@flowride68
Would you be planning a video for LLC's, partnerships or non-residents?
I have a list of forms in my queue that I plan to write and produce videos about. Is there something specific you would like to see?
@teachmepersonalfinance2169 I represent a bunch of non-resident LLC owners. If you could provide instruction for filling this out as a non-resident owner or owners of an LLC (therefore not an S-corp, and not a Corp), it would be gold. Also provide advice: If you are a Partnership with no US owners you are ineligible, is this true? Or is that only if you didn't file a 1065 etc. I have one client who has a domestic partnership, they are residents of a country other than the one they need a Certification for. They filed their 1066 and 8804... Can they get it at all?Even alerting us that "no they can't get it unless...".makes the video worthwhile.
How do I get the Apostille stamp/seal on it?
I'm not sure. There's nothing in the IRS instructions (or any federal government instructions that I've found) that says an apostille is required for Form 6166. However, after a quick Google search, I found about a half-dozen companies that 'offer' this as a service, even though it's done by the State Department.
I might suggest that you contact the tax or revenue department of the specific country and verify that they need an Apostille on the IRS-issued Form 6166. If that's the case, then you can find a provider by googling: "Form 6166 + apostille"
Thanks
I filed for an LLC in Feb 2024 and need TRC for 2024 for doing business in India. In that case do i select yes and check 1120 for question 5 and skip 6 or do i say No for question 5 and say that it is a new LLC under quesition 6. Really appreciate your response
I'm not sure that I can completely answer this question, because there are a lot of details that I do not know about you. However, there are two things that stick out:
1. If you're requesting certification for 2024, then you would select yes in Question 5, unless there's a specific reason why you won't be filing a tax return for the 2024 year.
2. Form 1120 is a corporate tax return, filed by C corporations. However, this may not be the tax form you should file, even though you've established an LLC. You may very well decide to file your Form 1040 and report your LLC tax information on Schedule C. If you're the only employee inside the LLC, and you're the owner, this is the default that the IRS will expect you to file:
IRS Schedule C, Profit or Loss from Business
Article: www.teachmepersonalfinance.com/irs-schedule-c-instructions/
Video: ua-cam.com/video/T3KYF24chIg/v-deo.html
If you're still stuck, you probably should hire a tax professional to help you through your first year of owning the company.
@@teachmepersonalfinance2169 I opened an LLC since it was the fastest way to open but I do intend to change it to an S corp or C corp later this year or be ready to file as a corporation later this year.
thanks!
Hello, if you are requesting certification for a calendar year for which you have already filed a tax return (anything other than the current tax year), why do you need to fill line 10? Probably this should be empty?
You can try to leave it empty. However, since penalties of perjury statements are an IRS requirement, I don't think that the IRS would process your VAT exemption unless you're willing to make the applicable declaration. Some of the forced language, such as, " is a U.S. resident and will continue to be throughout the current tax year," for tax years that have already occurred don't appear to make sense, but the IRS is asking you to make a sworn statement before giving you any sort of certification.
Thank you sir! Your video is very helpful! I appreciate it.
A couple of other questions in case you know:
1. In line 3a you can specify a different address. Can this be a different recipient? E.g., some family member or a CPA at the country I’d need to use this certificate for? To clarify I don’t need some appointee to be responsible to answer questions about my application, just to deliver it to another person.
2. I have filed very recently for 2023 but IRS might not have processed the return yet. Shall we include a copy of the return with this form ?
@@liakmarinosi To answer your questions:
1. Yes, as long as you have provided authorization for that person in writing. According to the form instructions: If the mailing address entered on line 3a is for a third party appointee, you must provide written authorization on line 3b for the IRS to release the certification to the third party.
So you can do this on either IRS Form 2848 or IRS Form 8821. Form 2848 is the IRS power of attorney form (meaning they can act on your behalf), while Form 8821 allows them to receive information only (they cannot represent you in front of the IRS with this authorization). Seems like you'd be best off with Form 8821, but below are links to both.
IRS Form 8821, Tax Information Authorization
Article: www.teachmepersonalfinance.com/irs-form-8821-instructions/
Video: ua-cam.com/video/goW2iqlhIw4/v-deo.html
IRS Form 2848, Power of Attorney and Declaration of Representative
Article: www.teachmepersonalfinance.com/irs-form-2848-instructions/
Video: ua-cam.com/video/VOeWSHKXr1g/v-deo.html
2. You can always include a copy of your tax return with your Form 8802.
@@teachmepersonalfinance2169 Thank you very much! I have watched your Form 8821 and you say that the designee should be a "tax professional". I just want to send the response 6166 to my brother, because there is a chance I will be changing apartments and I don't want the form 6166 to be lost! If I add a recipient in line 3a without setting an appointee, would it be rejected?
You forgot the Country on line 2
My apologies. Applicants should include the name of the country, as well as the rest of the address where they lived during the calendar year.
What's your fee for this service?
Anything that you see on this UA-cam channel is 100% free, as well as anything on the website: www.teachmepersonalfinance.com
I offer several paid membership tiers for people who want special access to exclusive live chats (AMA sessions), curated videos, or offline tax discussions. For more information, hit the 'Join' button on the home page of this channel: ua-cam.com/channels/PQFIx80N8_a3MC6Gx9If2g.html
@@teachmepersonalfinance2169 i can't find sir