Verifying Residency

In certifying an applicant as a United States resident, verify that the applicant either:

Filed the required tax return

Filed a valid extension and the return due date has not passed

Is not liable to file a tax return or

Is tax exempt

When the certification application is for a tax year for which the return or extension was recently due but is not yet posted, the requestor must have submitted a signed copy of the return with the application.

If

Then

1. The copy of the return was not submitted with the Form 8802

Correspond for a signed copy of the applicant’s entire tax return. Contact can be made via phone, letter 3426, or letter 3444.

2. The return is received

Verify that the applicant meets the certification requirements.

3. The applicant meets the certification requirements

Issue certification and shelve the return until the end of the filing season.

4. The filing season has ended

Research for posting of the return.

5. The return has posted

Discard as classified waste.Classified waste is documentation containing taxpayer entity or account information that is not part of the case and is not needed for audit trail purposes. Refer to IRM 21.5.1, General Adjustments for guidance on handling classified waste to prevent inadvertent/unauthorized destruction of records.

6. The return has not posted

Label return as possible duplicate and follow local procedures for forwarding the return for processing.