Tuesday, February 4, 2014

Tax Exemption Terrors - Form 8802

Taxes confuse me. There are so many forms, enough rules to fill a library and plenty of ways -- I feel -- to screw it up. So, when I was told that I should get started on the whole process to get a residency certificate so I could be exempt from Korean taxes while teaching, I sort of panicked.

To start you need to fill out form 8802, which is the form to request another form (6166).... whaaaat? How many forms are there going to be and am I going to be up to my ears in paperwork after all of this?

Turns out, it's not all that complicated or frightening. All you need to do is get a little help. I was directed to this blog post by my Korvia recruiter, which simplifies the whole process pretty well. It is a little out of date, however, so I'm going to go through the changes here in my blog post and share some resources.

First, you can find the form instructions here. And you can access the 8802 form here. The IRS website isn't all that organized, in my opinion. They have links that take you in circles and I finally had to search for "8802 instructions" in order to find that page. Ridiculous.

Even more ridiculous is some of the wording on this website, but I won't get into that now. That's a whole rant on its own. Instead, let's move on to the things you should know that have changed since "The Agony of IRS Forms" blog post was published, or just something I thought I should add.

1. The form now has a total of 12 lines, not 13. Don't panic, there aren't any pages missing.

2. For the perjury statement, things have changed. As an EPIK teacher (or any invited teacher coming to Korea, I think) you should be writing something like this:  

Countries other than Japan: [Insert name of individual and TIN] was a U.S. resident within the meaning of Article [20] of the U.S.-Korea treaty (including, in some cases, physical presence in the United States) immediately before entering Korea. The assignment began on [date] and ends on [date]. Article [20] of the U.S.-Korea treaty provides a [2 or 3] year exemption from income tax. 

Again, I had to go searching for the Article number, just like the instructions, but I've inserted the correct number here so you don't have to go through the same search process as myself. If you're wondering where I found the information, check here.

3. User fees are $85 per application. This increased April, 2012.

4. Mail:

Mail or Private Delivery Service

Send Form 8802 and all required attachments to this address only if you paid the user fee by e-payment.
Department of the Treasury
Internal Revenue Service
Philadelphia, PA 19255-0625
Private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.

Once you've mailed it off, the wait-time varies depending on when you've sent it. I mailed mine in late November, got it back late January. So, about 2 months. The form is very simple. It's funny how the IRS, a group I consider to be long-winded and confusing, would send me a form with ONE sentence on it, stating that I am a resident of the United States of America.

They might as well have sent it on a post-it note. 


  1. Hi for the perjury statement in line 10, what did you put for the assignment dates? I still haven't received my placement/contract yet so i'm not sure what to put...btw, thank you so much for posting this, it's super helpful!

    1. Hi! I think I just put when I knew I'd be starting orientation, which was the same month as when my contract started. I didn't seen my contract or even school information until the last day of orientation. For winter intake, in my area at least, we start our contracts late February and it goes until next Feb. I think if you don't know a close estimate works just fine. I hope that helps!

    2. I will do that then, thank you so much!! ^^