Note:

Either an IRA holder or the trustee of the IRA may apply for certification on behalf of the IRA.

Form 8802, on behalf of an IRA that is a recipient of income, must include:

Application Information (Name/Number of the IRA being certified)

IRA holder's TIN, the SSN/Account Number used to report the income

Permanent Residence Address (when applicable)

Mailing Address (if other than applicant's address)

TIA (when applicable)

Entity Type is a Trust-IRA

Line 5, 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

Penalties of Perjury statements (when applicable)

Form 8802 must have a signature and date,

A copy of Form 8606, Nondeductible IRAs, or Form 5498, IRA Contribution Information

A bank or financial institution acting as the trustee for IRA(s) may apply for certification for multiple IRA(s) grouped by year and by country for which certification is requested. The bank or financial institution must include the following with the Form 8802 they must prepare:

A list of IRA account names (i.e., the IRA holder’s name) and numbers for which certification is requested

A statement that each IRA account name and number listed is an IRA within the meaning of IRC 408(a) or IRC 408A

A statement that the bank or financial institution is a trustee of the IRA

Certification of an IRA requires that you verify that an IRA is established within the U.S.

Verification that an IRA exists requires that the IRA owner or Trustee provide a copy of Form 5498, IRA Contribution Information, or a signed copy of Form 8606, Nondeductible IRAs, when Form 5498 is not available.

Issue certification after you have verified that the IRA exists within the meaning of IRC 408(a) or IRC 408A.

Issue certification using one of the interim TRU.1040.IRA paragraphs.

The Certification must state: "I certify to the best of our knowledge, that the above-named Individual Retirement Plan is a resident of the United States of America for purposes of U.S. taxation."