Note:

An ESBT S corporation shareholder may have nonresident alien potential current beneficiaries. Such beneficiaries should not receive residency certifications.

The S corporation's Form 8802 application must include:

Application Information (Name of S corporation)

Applicant's TIN

Mailing Address (if other than applicant's address)

TIA (when applicable)

Permanent Residence Address (when applicable)

Entity Type

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

A declaration statement or penalties of perjury statement (when applicable)

A signature of corporate officer or the Corporation's POA and date

A list of the shareholders to be certified and authorization from each shareholder to release the certification information to the requestor (F2848 or F8821)