【US ALT Exemption】
Note:
CLAIR does not specialise in tax matters. CLAIR takes no responsibility for the accuracy of the information contained herein, nor accepts responsibility for any financial loss incurred or any legal action taken against anyone (whether or not they are associated with the JET Programme) as a result of information contained in or omitted from this article.
In July 2004, the paperwork required to be filed with local tax authorities in Japan for the purpose of obtaining an exemption from Japanese income taxes changed. Now, in addition to the standard form provided by your local Japanese tax office, first and second year US JETs must obtain a Certificate of US Residency (Form 6166) from the Internal Revenue Service (IRS). This can be obtained by first filing an Application for United States Residency Certification (Form 8802), links to which are provided below. This form can be filed by fax or regular mail and can take up to 180 days to process. If you meet all the requirements your tax exemption Form 6166 (the actual certification) will be sent back to you. File Form 6166 together with the tax exemption application form obtainable at your local Japanese tax office. Once filed, the exemption will cover JETs for two years. For specific questions about Forms 8802 and 6166 please contact the IRS. For more information about filing these documents at the local Japanese tax office please contact your Prefectural Advisor or JET Programme supervisor or your local tax office
Notes:
This form only needs to be filed by ALTs. CIRs are not required to obtain US residency certification.
This filing has nothing to do with the filing of US income tax. This is solely for the purpose of exemption from Japanese income taxes. If the request for residency certification is filed in the way described below, JET participants do not need to worry about whether or not filing these forms will negatively affect their ability to obtain an exemption from paying taxes in the US as well.
As the exemption from Japanese income taxes is only valid for two years, only first and second-year JETs are required to have this paperwork on file with the Japanese tax authorities.
On form 8802, the certification should be requested for the year prior to that in which the JET participant came to Japan on JET. For example, current first-year JETs who arrived in July or August of 2006 would put 2005 for questions 7 and 8 on the form 8802. Second-year participants should already have this form on file, but in the case that they have not yet obtained and filed this certification, they will need to file the request using 2004 as the certification year and the year upon which the certification will be based (questions 7 and 8). Likewise, new JET Programme participants who are set to arrive in Japan in July or August of 2007 should request certification for the 2006 tax year. For all programme participants who lived in Japan or another country other than the US prior to beginning JET, please contact CLAIR with any questions about how to correctly file your residency certification request.
The address to be written on the form will be the JET's address in the US during the time for which certification is being requested. In order for the form to be sent to the JET in Japan, the JET will need to provide their current address in Japan in the available blank space on line 3a.
The IRS charges a US$35 user fee to process Form 8802.JET Programme participants are responsible for bearing this fee.
Please use the following links to download the necessary forms and other related information. (All links are to Internal Revenue Service provided .pdf pages)
> Instructions for US Residency Certification (Form 8802の説明書)
> Application for US Residency Certification (Form 8802)
> Links to other general information about income tax for US taxpayers overseas
Note:
If you have any other more specific question, please feel free to contact CLAIR at 03-5213-1729 or through email at jet@clair.or.jp
