Note:

The fiduciary in this instance is a trustee of the trust.

A Form 5227 must be filed for:

Charitable remainder trusts as described in IRC 664

Pooled income funds as described in IRC 642(c)(5)

Charitable lead trusts

In addition to a Form 1041, Form 1065, Form 1120, or Form 5227 return having been filed or an extension, the authorized requestor of a trust must provide with the Form 8802, the following information:

Application Information (Trust Information):

Applicant's TIN

The Name and identification number as it must appear on the certification (when applicable)

Mailing Address (if other than applicant's address)

Permanent Residence Address (when applicable)

TIA (when applicable)

Entity Type and the type of Trust for which certification is requested

Tax Form filed

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

Tax period

Certification Type

Country and number of certifications requested

The Applicant's parent organization information (when applicable)

Penalties of Perjury statements (when applicable)

Form 8802 must be signed by the trustee or the POA

Trust Applicants must specify on the Form 8802 the type of trust for which certification is requested.

When the required information has been provided and the appropriate return is filed, issue Form 6166 using one of the TRU.1041 paragraphs.

If no return has been filed, you must verify the trust filing requirements:

1041-1 (Form required)

1041-0 (Form not required)

5227-1 (Form required)

5227-2 (Form required)

5227-0 (Form not required)

If a return is not required to be filed, issue Certification Form 6166 using one of the trust paragraphs:

TRU.1041

TRU.1041.SP

TRU.1041.GR

TRU.1041.RS

etc.

If a return is required, correspond via phone or using letter 3444.

When the response indicates that the trust is a newly established trust and the Trust Agreement is provided, issue Certification Form 6166.

When the applicant fails to provide the required information within 30 days (60 days overseas), close the application as a no reply.

Any trust applicant that has had its application declined, but believes it is entitled to U.S. Residency Certification, must submit a copy of its completed Form 8802, attach a detailed explanation, including documentary evidence, and/or regulation or Code section, as to why it believes it is entitled to certification.

Place the case in status 702, and

Forward all applications and attachments to Planning and Analysis.