Individual Applicants

U.S. citizens must file Form 1040, Form 1040-A, Form 1040-EZ or Form 1040-SR and report their worldwide income when their gross income exceeds the minimum dollar amount established for the filing status and the tax year for which the applicant is claiming U.S. residency. The Form 8802 for these applicants must include entries for all lines as outlined in IRM 21.8.4.2.1, Form 8802, Application for United States Residency Certification, with the following item specific to U.S. citizens required to file:

Line 4, Applicant Entity Type must be box a, individual

U.S. citizens that file married filing joint returns, but need individual certification and are not the primary taxpayer on the joint filed return, must have:

CC INOLES verified to ensure that the TIN of the applicant requesting certification is listed on the primary taxpayer's entity screen, and

CC IMFOLT verified to ensure that the primary applicant filed a joint return for the tax year being certified.