Note:

The statement must be signed under penalties of perjury when the Form 8802 is signed by someone other than the taxpayer/applicant or when submitted separately from Form 8802.

If

And

Then

1. Certification application is for a newly formed LLC, Current Year LLC, or one established by default

There's a declaration statement on Form 8802 or attached

Check the box.

2. Certification application is for a newly formed LLC, Current year LLC, or one established by default

There's no declaration statement on Form 8802 or attached

Leave blank.

3. Certification application is for a current year

There's a declaration statement on Form 8802 or attached

Check the box.

4. Certification application is for a current year

There's no declaration statement on line 10 of Form 8802 or attached

Leave blank.

5. Certification application is for a current year Partnership, S Corp., Common Trust Fund, FASIT/IRC 860H, Grantor Trust, or Simple Trust

There's a declaration statement on Form 8802 or attached for the entity

Check the box.

6. Certification application is for a current year Partnership, S Corp., Common Trust Fund, FASIT/IRC 860H, Grantor Trust, or Simple Trust

No declaration statement on Form 8802 or attached for the entity

Leave blank.

In the case of an LLC that is a disregarded entity, the LLC penalties of perjury statement is a declaration under penalties of perjury that the parent organization reports all the LLC income on its return.

The FASIT/860H, Partnership, S Corp., Grantor Trust, or Common Trust Fund penalties of perjury statement is a declaration under penalties of perjury that the organization's tax classification hasn't changed since the filing of its last required return. These penalties of perjury statements are submitted along with penalties of perjury statements from the partners, shareholders, trust owners, trust beneficiaries, and trust participants that they are U.S. residents and will remain so throughout the current tax year.

Use the following chart to determine who must sign the penalties of perjury statement when it is not provided on the Form 8802 or as an attachment:

If

Then

1. Nominee

The individual or POA with legal authority to bind the nominee applicant.

2. Minor Child

Either parent may sign the child's name on the statement. The parent must also sign as parent of minor child.

3. Deceased individual

Executor or administrator of the estate.

4. Partnership

A partner duly authorized under state law to act for the partnership. This may not always be the Tax Matters Partner (TMP).

5. Corporation, QSub, FASIT

Corporate officer or the POA with legal authority to bind the corporation.

6. Trust, IRA

Trustee or the POA.

7. Estate

Executor, administrator of the estate, or the fiduciary of the estate.

8. Exempt Organization

Corporate officer or the organization's POA that has legal authority to bind the organization.

9. Employee benefit plan

Corporate officer or the organization's POA that has legal authority to bind the Trust or plan.

10. Disregarded Entities

An individual that has legal authority to bind the DRE owner.

The Country Code is a computer-generated entry and applicable to the country identified on the Form 8802 once the number of certifications is entered in paragraph (22) below.

This is a required field.

This is the code established for the country for which the applicant is requesting certification.

See IRM 21.8.6-2, Country Code List, for a list of valid country codes.

If the country is not identified on the application, contact the applicant by phone or letter.

If the country information appears to be altered, verify that the person who altered the application is authorized to do so.