global Tax IRS Temporarily Changes U.S. Residency Application Policy April 27, 2022 If you received a request from the IRS for a signed copy of your most recent tax return to support a U.S. residency certification, you will want to read up on a recent policy change. Did you receive a request from the IRS for a signed copy of your most recent tax return to support a U.S. residency application? Make note of a temporary change for residency applications recently initiated by the IRS. We have the details here. What is form 8802? Form 8802 is the application for United States Residency certification. It is used to request a certificate of residency (form 6166) for purposes of claiming income tax treaty benefits and other tax benefits in foreign countries. What is the new policy? For applicants who have been contacted by the IRS for a signed copy of their most recent income tax return (to support an application for a U.S. residency certification because their form 1040 had not been posted by the IRS by the time they filed form 8802), you will not need to submit a copy of your entire tax return. You will need to only submit the first two pages of your most recent filed form 1040. So, that means no need to submit accompanying forms, schedules, or attachments. This updated policy took effect Monday, April 4, 2022 and will last for a two year pilot period. Questions? Contact us.
