Form 8802 Tax Return Copy: What to Send the IRS

If a recently filed tax return has not yet posted to IRS records when Form 8802 is processed, the IRS may ask the applicant for a signed copy of the return before it can complete the request for Form 6166.

Under the IRS's current permanent procedure, an applicant generally does not need to send the entire return package with every schedule and attachment. A signed copy of the base income tax return may be enough when the IRS is verifying a recently filed return that has not yet posted.

The copy should be marked “COPY – do not process” so it is clear that the return was previously filed and is being provided only to support the Form 8802 application.

Why Does the IRS Ask for a Signed Tax Return With Form 8802?

The IRS generally verifies information from federal tax records when deciding whether an applicant qualifies for U.S. residency certification.

A recently filed return may not yet appear in the IRS system when the Form 8802 application reaches the U.S. Residency Certification function. When that happens, the IRS may need a copy of the return to verify the applicant's filing and residency information.

The Form 8802 instructions state that if the return has not posted by the time Form 8802 is filed, the applicant may receive a request for a signed copy of the most recent return.

For a broader explanation of when a return may accompany an application, see attach tax return to Form 8802.

Do You Need to Send the Entire Tax Return?

Under the IRS's current procedure for recently filed returns that have not posted, the applicant generally only needs to provide a signed copy of the base income tax return rather than the entire return package.

The base return means the tax return itself without accompanying forms, schedules, or attachments.

IRS processing guidance gives examples including:

• The 2-page Form 1040 base return
• The 6-page Form 1120 base return
• The 5-page Form 1065 base return

The exact base return depends on the type of taxpayer and the return that was filed.

What Should You Write on the Tax Return Copy?

The IRS instructs applicants to write “COPY – do not process” on the return submitted with Form 8802.

This distinguishes the document from an original tax return being submitted for processing. The copy is being supplied as supporting documentation for the residency-certification request.

The return copy should also be signed when the IRS procedure requires a signed copy.

Can You Include the Signed Return Before the IRS Asks for It?

An applicant who recently filed a tax return and is unsure whether it has posted to IRS records may include the signed return copy with Form 8802 rather than waiting for a later request.

The IRS specifically states that doing so may speed up processing when the recently filed return has not yet appeared in its system.

This does not guarantee faster processing or approval. It can, however, avoid a separate IRS request for information that the applicant already knows may be needed.

Current processing-time information is covered in Form 8802 processing time.

Does the Tax Return Have to Have Been Filed Already?

The signed-copy procedure is intended for a return that has already been filed with the IRS but has not yet posted to the IRS system.

By submitting the signed copy with Form 8802, the applicant is confirming that the previously filed return contains the same information as the copy being provided to the U.S. Residency Certification function.

A copy submitted with Form 8802 is not a substitute for filing the original income tax return.

What If Your Tax Return Is Not Yet Due?

A return that was recently filed but has not posted is different from a return that is not yet required to be filed.

Form 8802 has separate rules for certification periods for which a tax return is not yet due. Those applications can require a current-year penalties-of-perjury statement and verification of the most recently required tax return.

Newly formed entities can also have separate documentation rules when their first federal tax return is not yet due. See Form 6166 for a new entity.

What If the IRS Already Sent You a Request for the Return?

If the IRS has already contacted the applicant requesting a signed tax return, the applicant should follow the instructions in that correspondence and provide the requested return information.

Under the current procedure, a recently filed return that has not posted generally does not require every schedule and attachment when the IRS only needs the signed base return for Form 8802 verification.

Applicants should keep the IRS correspondence and a copy of everything provided in response.

Should You Include Schedules and Attachments?

The IRS's permanent procedure specifically allows a signed copy of the base income tax return without accompanying forms, schedules, or attachments when a recently filed return has not yet posted.

Applicants should not add an entire return package simply because the original electronic or paper filing contained additional schedules unless those documents are separately required for the Form 8802 application or requested by the IRS.

Other supporting-document requirements are covered in Form 8802 documents required.

Does This Procedure Apply to Individuals and Businesses?

The IRS procedure is not limited to Form 1040 filers. IRS internal guidance gives examples of base returns for both individuals and business entities, including Form 1040, Form 1120, and Form 1065.

The relevant return depends on the applicant's federal tax classification and the filing history the IRS needs to verify.

Partnerships, S corporations, disregarded entities, trusts, and other applicants can also have additional residency-verification requirements depending on their classification and ownership.

Can Sending the Return Copy Prevent a Form 8802 Delay?

Providing a signed return copy when the return was recently filed and may not yet have posted can eliminate one possible reason for IRS follow-up, but it does not guarantee that Form 8802 will be processed without delay.

The IRS may still need additional information involving the applicant's entity classification, tax period, payment, signature, residency, ownership, authorization, country request, or other supporting documentation.

Common processing problems are discussed in Form 8802 delay.

Common Mistakes With a Form 8802 Signed Tax Return Request

• Sending a return that was never actually filed with the IRS
• Providing a copy that does not match the return previously filed
• Failing to sign the copy when a signed return is required
• Forgetting to mark the return “COPY – do not process”
• Sending every schedule and attachment when only the base return is needed
• Confusing a recently filed return with a return that is not yet due
• Assuming the return copy guarantees approval of Form 8802
• Failing to keep a copy of the IRS request and the response submitted

How Form8802.com Helps With Supporting Documents

Form8802.com provides guided preparation for Form 8802, the IRS application used to request Form 6166. The workflow helps applicants prepare the application, identify supporting-information requirements, enter payment confirmation details, review the completed documents, and use optional secure e-fax submission when appropriate.

Form8802.com does not determine whether a recently filed tax return has posted to IRS records and cannot guarantee that the IRS will not request additional information. The IRS reviews the application and determines whether the applicant qualifies for Form 6166.

Summary

If a recently filed tax return has not posted to IRS records when Form 8802 is processed, the IRS may request a signed copy of the return to verify the residency-certification application.

Under the IRS's permanent procedure, the applicant can generally provide the signed base income tax return without the accompanying schedules and attachments. The copy should be marked “COPY – do not process”.

Applicants who recently filed and are unsure whether the return has posted may include the signed copy with Form 8802 in advance to reduce the chance of a later request for the same document.

Applicants ready to begin may prepare Form 8802 online using a guided workflow with optional secure e-fax submission.