Certification of U.S. Residency Application (IRS Form 8802) - IRS Application form used to request issuance of a Certification of U.S. Tax Residency (Form 6166). Please note that you must complete the following portions of Form 8802:

•          Line #4: Check the appropriate box which describes the beneficial owner's entity type.
•          Line #5: Check the appropriate box which describes the tax form that the beneficial owner was required to complete for their most recent tax filing. If a tax filing was not required, complete the NO section and Line #6.
•          Sign and date the bottom of the second page.

Limited Power of Attorney - Allows GlobeTax to obtain Certificates of Residency and lodge tax reclaims on behalf of clients. The form must be signed in front of an appropriate witness; failure to provide both signatures will delay claim filing. Appropriate witness qualifications include anyone of a legal standing (e.g. lawyers), anyone of a professional standing (e.g. accountants, company secretaries, and company directors), or anyone who is NOT a family member. Please note: although GlobeTax strives to manage the entire claim process without client intervention, support is required from the beneficial owner/account holder in some instances. For example, several countries do not accept Power of Attorney forms and instead mandate that the beneficial owner obtains the certification of residency directly.

Power of Attorney Authorizes GlobeTax agents to sign Form 8802 on the beneficial owner's behalf for future Certification of U.S. Residency requests. The form must be signed in front of an appropriate witness; failure to provide both signatures will delay claim filing. Appropriate witness qualifications include anyone of a legal standing (e.g. lawyers), anyone of a professional standing (e.g. accountants, company secretaries, and company directors), or anyone who is NOT a family member.

Investor Listing - Please complete the attached Investor Listing template. This entity is not considered a U.S. resident according to the residence articles of U.S. income tax treaties. Since it is treated as a transparent entity, GlobeTax needs to pierce through to the underlying investors in order to obtain the certification of residency (IRS Form 6166). This information is also required to file reclaims in certain markets. Please complete the attached file by disclosing the investors name, tax ID number, physical mailing address, entity type, and percentage of ownership as required by the Internal Revenue Service. This information is required on a per year basis. Please provide a listing for each year from inception, or at most 5 years historical.

Feeder Listing - Please complete the attached Feeder Template. Since Master Feeders are treated as transparent entities, GlobeTax needs to pierce through to the underlying onshore and offshore Feeders in order to obtain the certification of residency (IRS Form 6166). This information is also required to file reclaims in certain markets. Please complete the attached file by disclosing the underlying Feeders name, tax ID number, physical mailing address, entity type, and percentage of ownership as required by the Internal Revenue Service. This information is required on a per year basis. Please provide a listing for each year from inception, or at most 5 years historical.

Investor Documents - Following receipt of the Investor Listing, GlobeTax may generate and provide documents to be completed and signed by each underlying investor from the provided Investor Listing. These documents will include an 8802 form and two Powers of Attorney. Additional documentation may be requested depending on the entity type.