Note:

These applicants are treated as U.S. citizens living in the U.S. See (1) above in establishing residency.

First year U.S. Residents who have made, or intend to make, the first-year residence election under IRC 7701(b)(4) must, in addition to the requirements in this IRM, Individual Applicants, provide a copy of the election statement required with the 1040 income tax return for the taxable year of the election. See Publication 519, for details about the first-year residency statement requirements.

When the calendar year for which certification is requested has not yet passed and the applicant has not yet filed a first-year residence election statement, the applicant must attach a statement of intent to file an election statement, and that the applicant is eligible to make the election signed under penalties of perjury.