The Inner Income Service initiated a brief change in coverage Monday for U.S. residency functions for the following two years.
The change pertains to Kind 8802, “Utility for U.S. Residency Certification.” The momentary change in coverage lowers the paperwork necessities and will assist the IRS cope with the large backlog of paperwork it’s dealing with because it tries to atone for tens of millions of unprocessed tax returns from final yr.
“Efficient Monday, April 4, 2022, for those who acquired a request from the IRS for a signed copy of your most up-to-date return to assist an software for a U.S. residency certification as a result of your return had not but been posted by the IRS by the point you filed your Kind 8802, you’ll solely have to submit a signed copy of the present yr base revenue tax return (i.e., the tax return with none accompanying varieties, schedules, or attachment (for instance, Kind 1120, pages 1-6, Kind 1120-REIT, pages 1-5, and so forth.)) reasonably than a replica of your complete return,” stated the IRS in a submit on its web site Monday. “If, on the time of submitting Kind 8802, you might be not sure in case your most up-to-date return has but to be posted by the IRS, it could take much less time to course of your software for those who embody a signed copy of the bottom revenue tax return along with your Kind 8802. By submitting a signed copy of the bottom return along with your Kind 8802, you might be testifying that you’ve beforehand filed the revenue tax return with the IRS as proven on the signed copy.”
The IRS plans to watch compliance over the two-year pilot interval to determine whether or not to increase this coverage for even longer.
“The change is geared toward streamlining functions to keep away from duplicative submitting in circumstances the place the taxpayer return has not but been processed or posted,” stated an IRS spokesperson. “The change is in response to stakeholder suggestions and can be monitored carefully for compliance.”
Inner Income Service IRS headquarters in Washington, D.C.
Stefani Reynolds/Photographer: Stefani Reynolds/B