Employee Plan Applicants

An employee plan sponsor or administrator must provide the following information on the Form 8802:

Application Information (the name and address of the trust is entered)

Applicant's TIN

Certified Name line (this is the name of the Benefit plan)

Mailing Address (if other than applicant's address)

Permanent Residence Address (when applicable)

TIA (when applicable)

Entity type

Tax form filed

Requested certification year (the year the organization wants printed on the Form 6166)

Tax period

Certification type

Country and number of certifications requested

Penalties of Perjury statements (when applicable), and

A signature of plan officer or the Pension Plan's POA and date, if a third-party application

Employee benefit plans/trusts must identify the type of retirement benefit plan and specify the plan number when applicable. Use plan number 001 for the following type plans:

Governmental plan

Church plans not electing coverage under IRC 410(d)

Indian tribe plans

An employee plan sponsor/employer is liable for filing a return in all instances except:

Church plans not electing coverage under IRC 410(d)

Governmental plan

An unfunded excess benefit plan

A simplified employee pension (SEP) or a salary reduction SEP described in IRC 408(k)

An annuity or custodial account arrangement under IRC 403(b)(1) or IRC 403(b)(7) not established or maintained by an employer as described in 29 CFR 2510.3–2(f)

SIMPLE IRA under IRC 408(p)

An unfunded dues financed pension benefit plan that meets the alternative method of compliance provided by 29 CFR 2520.104–27

The term plan sponsor means:

The employer, for an employee benefit plan that is established and maintained by a single employer

The employee organization, in the case of a plan for an employee organization

The association, committee, joint board of trustees, or similar group of representatives of the parties who established an employee benefit plan, when the plan is established by more than one employer.