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IRS Form 8802 - certification of US residency - Help!


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DS16 was sponsored by a Japanese company to go their country.  His trip was fully paid for by them.


The Japanese company is now asking for IRS Form 6166, which means we have to apply with Form 8802.  Hang with me...


He was sponsored.  He never got any cash etc.  Just flight, hotel and meals covered.


I am confused by Boxes 5 and 6.  Obviously, ds is a minor and hasn't filed an income tax returns.  I didn't claim any extra income from this company.  https://www.irs.gov/instructions/i8802/index.html


Are they asking if I filed a tax return, in general?  Of course I did.  But I didn't report any of my son's "income" from the company and they seem to want a copy of my tax returns.  Throughout the instructions, they make it clear that everything must be included or he will not get the certification. That worries me, as the Japanese company needs it quickly.


If anyone knows the way I am supposed to fill this out, it would be soooo appreciated.





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I suggest that you proceed with extreme caution and I certainly suggest that you DO NOT send them copies of your income tax returns or any other personal information. They should have requested this BEFORE he went to Japan.  I am having a hard time wrapping my head around why they need your DS to file IRS forms, after the fact.  I can assure you that if you were Overseas Americans, there are other (extremely complex) laws, with regard to reporting to the I.R.S. and other Federal agencies. that you would need to comply with.  I might give them (via email) copies of the first page of his U.S. Passport, and the stamps where he entered Japan and then returned to the USA, but I would be very reluctant to fill out I.R.S. forms, because some company in another country, wanted me to do that.    You need to run this by a C.P.A. who is familiar with International Tax Law or an Attorney who works with International Laws between Japan and the USA. GL   

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The United States has Tax Treaties (Agreements) with some countries, so that the citizens of those countries (and U.S. Citizens involved) are not taxed by BOTH countries, on the same qualifying income.

I took a quick glance at an I.R.S. web page and my guess is that the Japanese company is Declaring the money they spent on your DS as Income to him and that he is going to need to report that on a U.S. Income Tax return for the applicable year.   You should make an appointment with a C.P.A. who works in International Tax Law. Preferably one who works with Japanese and U.S. taxes.  GL


ETA: Since he is a Resident of the USA, he is not eligible for the Income Tax Exclusion available to bona fide Overseas Americans.  However, I believe his Income (the money the Japanese company is reporting) will be so low that he will probably not have an Income Tax Liability with the I.R.S.   You need to be sure this is not reportable as Self Employment Income (Schedule C) because then he would need to pay Self Employment Tax on the amount over USD$400.  

Edited by Lanny
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