If you are a public school teacher, you are exempt from paying Korean taxes for the first two years. The only people who are not exempt are Canadians. If you’re from the U.S., you need to fill out Form 8802 which can be found on the IRS website. Form 8802 is essentially a request form for Form 6166 which is to prove that you’re a resident or citizen of the U.S. so you can get those tax benefits. You don’t have to worry about paying U.S. taxes because you are exempt if you make less than $80,000.
Just go on the IRS website and type in Form 8802 in the search engine. The instructions are kind of confusing, but after reading it a second time, it made sense. You will have to pay a 35 dollar user fee for up to 20 copies of Form 6166. In my opinion, you should most definitely get more than one copy because you never know when you might need it.
Also, this bit of info might be helpful for those who just graduated from school. My mother claimed me on her taxes until I finished graduate school…individuals can claim their children while they are in school up to the age of 24. On my form, I had to give an explanation on why I didn’t file U.S. tax for the requested tax period. If this is the case for you, just check “Other” on number five and put in “Section 152 (c) (3) (A).” This is the Section which explains the whole bit about what I mentioned previously. I called the IRS and they said to also make sure to include your parent’s tax return of the year requested on the form. I guess I’ll give a rundown of the form.
THE TWO CHECKBOXES ON THE TOP: If you are making an request for additional forms then check the “Additional Request” box. If not, leave both boxes unchecked unless told other wise. Don’t worry about the “Foreign Claim Form” bit because that does not affect your residency certification.
As for the blank asking for the Taxpayer Identification Number….you can use your social security number.
1-3a is pretty self explanitory.
3b: Let’s just say you’re sending this to your head teacher at school…that is a third party and you will need to give his/her info so you can give him/her permission to have this information.
4a: Just check “Individual” and “U.S. citizen.” disregard the other stuff.
5-6 is self-explanatory as well. If you have not filed taxes because your parents filed, then put that section I mentioned previously. If there is any other reason, find the appropriate code by doing a bit of googling. Also, make sure you provide your parent’s tax return when you send in your application.
7 and 9 seems uncomplicated
As for 8, I’m just going to copy the information from the IRS site:
Enter the four-digit year and two-digit month (YYYYMM) for the end of the tax period(s) for which you were required to file
your return that
correspond(s) to the year(s) for which you are requesting certification (the certification year).
Form 1040 filer who is completing Form 8802 for certification year 2007
on January 1, 2007, would enter 200512 on line 8. This is because on
January 1, 2007, the 2005 Form 1040 is the latest return required to
have been filed by an individual requesting certification for 2007.
On May 1, 2007, the same Form 1040 filer would enter 200612 as the tax period for a certification year of 2006 (the 2006 Form
1040 was required to
have been filed before May 1, 2007).
On January 1, 2007, a Form 1040 filer completing Form 8802 for a certification year of 2004 would enter 200412.
And finally…..number 10! If you did not have to file taxes for the term requested, then you will have to write a “Penalties of Perjury Statement” which is:
“This certification is given under penalties of perjury and to the
best of my knowledge and belief, the statements are true, correct, and complete.”AND [Insert name of individual and TIN] is a U.S. resident and will continue to be throughout the
current tax year.”
You can pay your fee online. Just click here: http://www.irs.gov/efile/article/0,,id=165813,00.html
Well I think that’s about it. If there are any mistakes or anything that needs to be added, please give me a comment!