How to fill out your form 8802 for Korean Tax Exemption:
First you need to download the form from the IRS website. Many recruiters also have a link to this on their homepages so make sure to check out your recruiter’s page if you used one.
Form 8802: http://www.irs.gov/pub/irs-pdf/f8802.pdf
The long and confusing IRS directions for Form 8802: http://www.irs.gov/instructions/i8802/ch02.html
If those directions scared you and made absolutely no sense – you’re not alone!
These directions are kind of long as well, but they are also step by step for how I got through the forms. I hope this helps anyone else who is trying to get through this!
Applicant’s Name is easy enough, but your Taxpayer Identification Number is your Social Security number.
If what you wrote up on top matches what you’ve been using on your tax returns (haven’t changed you name or social because of marriage or anything else) then you can leave Line 1 blank. If it’s different you would write the OLD name and/or social here.
Line 2 – Your permanent address in the United States! This confused me because I thought that we would need to write in our Korean address, but it’s to show your residency in the United States. I wrote down my parent’s address.
Line 3a – The address you want the residency certificate mailed to. If you are doing this kind of late in the game like me and you know you won’t get it back before you leave, write down your parents or someone else you trust to forward the form to you once you are already in Korea.
Line 3b – If you want an appointee that the IRS can talk to state-side should they have any questions about the form and you can’t be reached. I wrote down my father as it’s being mailed to their address and he does all my taxes anyway…nothing much to hide from me. This step is not necessary though, only if you want to.
Line 4 – Check ‘Individual’ and then your citizen ship status.
Write your full name up at the top again
Line 5 – If you filed taxes during the last tax season check the form you used under ‘Yes.’ Most likely you filled out form 1040.
If you DID NOT file taxes during the last tax season, check one of the boxes under ‘No’ to explain why.
Line 6 – SKIP if you checked ‘Yes’ on line 5. If you checked ‘No’ you’ll have to fill this one out.
Line 7 – The year you are going over to Korea. For example, I am going over in February of 2012, so I wrote down 2012.
Line 8 – This one is a tricky one. It’s a six digit number you have to write down. The first four are the year you last filed your taxes on. Since I have yet to file for 2011, I had to write down 2010. Then the number 12 (as in 2012). So here I wrote 201012.
Line 9 – Check the income tax box.
Line 10 – You have to include your name, your social security number, and a statement saying that you are a resident of the United States.
Example: I, Name as it appears on your tax filings (social security number), am a resident of the United States of America and will continue to be a resident in the year 2012.
Then sign and date the bottom of this page.
There should be one more page then – a big chart, this is to help you figure out your payment and so they can see which country you are going to be earning income in.
Again you fill out your full name and Social at the top. If you made someone your appointee in 3b you’ll write their name in here as well in the box under yours.
The next box asks you about the calendar year – copy line 7 here.
Line 11 – in Column B, towards the bottom you’ll find Korea, South. Write the number of certificates you want in the box next to that. Then at the bottom, write that number again as the total. The other columns should total zero.
Line 12a – Write the total number of certificates you are asking for again.
Line 12b – is already filled in for you.
Line 12c – If you are getting less than 20 certificates you can write zero here, if you are getting more (though really why would you need that many?!) you’d add $5 to for each additional 20. There is a chart to the left to help you figure that out if you need it.
Line 13 – Add 12b and 12c for your total fee. It really should just be $35 unless you are getting more than 20 for some God forsaken reason.
HOW TO PAY:
You can send a check or money order made out to United States Treasury for the amount on Line 13. Do not send cash.
You can also pay electronically. Go to their website (irs.gov) and search e-pay and click on user fees to fill out that form. If you do e-pay you have to enter the payment confirmation number that they will give you at the top of the first page of Form 8802.
I recommend sending a check because then you will be able to see when it clears through your account, if you have online banking, so you’ll have an idea about when they started processing your paperwork.
Remember it can take up for 45 days to get this process accomplished.
Where do you mail it:
Only if you pay by e-pay:
Internal Revenue Service
P.O. Box 16347
Philadelphia, PA 19114-0447
If you’re paying by check or money order:
Department of the Treasury
Internal Revenue Service
Philadelphia, PA 19255-0625
OR by a private delivery service to:
ATTN: IRS Lockbox Operations
500 White Clay Center Drive
Newark, DE 19711
If you have any other questions feel free to ask. Otherwise you can always contact them and have them walk you through everything like they did with me. Their number is 1-267-941-1000. This line is specifically for dealing with this form so they know their stuff.