Note:

Proof includes a court document identifying the executor or administrator.

The Form 8802 must include all the information identified in paragraph 1 above.

In addition to the information required above (IRM 21.8.4.4.12.5, Individual Applicants), U.S. citizens and green card holders may attach to their Form 1040, U.S. Individual Income Tax Return, one of the following:

Form 2555, Foreign Earned Income

Form 1116, Foreign Tax Credit, claiming either a foreign tax credit amount more than 5,000 U.S. dollars or a foreign tax credit for any amount of foreign earned income

Form 5074, Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI)

Form 8689, Allocation of Individual Income Tax to the U.S. Virgin Islands

Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa

These applicants must include additional information to establish that the taxpayer has sufficient connection with the United States to be considered a U.S. resident for the purposes of the applicable tax treaty with the foreign country for which certification is requested. The type of connection that is required depends upon the language in the specific treaty for which certification is requested. However, treaties usually require the taxpayer to have either:

A substantial presence within the United States (at least 31 days during the current year and 183 days during the period that includes the current year and the 2 years immediately preceding the current year, counting each day during the first preceding year as 1/3 of a day, and each day in the second preceding year as 1/6 of a day). See Pub 519, U.S. Tax Guide for Aliens, to apply the substantial presence test.;

A permanent home within the United States; or

A habitual abode within the United States.

Certification may also be issued to such taxpayer if the Form 2555 was not filed by the applicant (it belongs to the spouse), or if Form 2555 is for a partial year, and the certification year requested is for the remainder of the year.

Exception: U.S. citizens and green card holders living outside the United States who are requesting certification for any of the countries in the below table, are not required to submit additional information (described above in paragraphs (6) and (7)), and may be certified, provided that the individual is not a dual resident of the country for which certification is requested. Use the following chart with CC RTVUE and or TRDBV when processing a Form 8802 from an applicant that has filed Form 1040, with an attached Form 2555 requesting certification for any of the countries in the table below to check the Post of Duty (POD) to ensure that the applicant was not a resident of that same country.

If Certification Country Is

And

Then

1. Bangladesh

If the POD is other than BG

Issue certification.

If the POD is BG

Issue letter 3425.

2. Bulgaria

If POD is other than BU

Issue certification.

If POD is BU

Issue letter 3425.

3. Cyprus

The POD is other than CY

Issue certification.

The POD is CY

Issue letter 3425.

4. Hungary

The POD is other than HU

Issue certification.

The POD is HU

Issue letter 3425.

5. Iceland

The POD is other than IC

Issue certification.

The POD is IC

Issue letter 3425.

6. India

The POD is other than IN

Issue certification.

The POD is IN

Issue letter 3425.

7. Kazakhstan

The POD is other than KZ

Issue certification.

The POD is KZ

Issue letter 3425.

8. Malta

The POD is other than MT

Issue certification.

The POD is MT

Issue letter 3425.

9. New Zealand

The POD is other than NZ

Issue certification.

The POD is NZ

Issue letter 3425.

10. Russia

The POD is other RS

Issue certification.

The POD is RS

Issue letter 3425.

11. South Africa

The POD is other than SF

Issue certification.

The POD is SF

Issue letter 3425.

12. Sri Lanka

The POD is other than CE

Issue certification.

The POD is CE

Issue letter 3425.

13. Ukraine

The POD is other than UP

Issue certification.

The POD is UP

Issue letter 3425.