Note:

Effective April 4, 2022, the United States Residency Certification Program will accept a signed copy of the base return (for example, the 2-page Form 1040, the 6-page Form 1120, the 5-page Form 1065, etc.) in order to process the Form 8802. More tax forms can be found at Forms, Pubs & Correspondence. The base return will be kept as part of the Form 8802 application and will not be forwarded for processing. The base return will be used to process the Form 8802, rather than requiring the taxpayer to submit a copy of their full return.

When the certification application is for a tax year for which the return is not yet due or an extension has been filed, verify:

That applicants have submitted the correct penalties of perjury statements for current year Form 990, Form 1040, Form 1065, Form 1120, Form 1120-SForm 5500, Common Trust Fund (CTF), LLC, and Trust applications, and

That a return has been filed for the most recently required tax year, or

If there is a valid extension posted, you must apply all certification requirements to the prior year tax return.