Looking to file a form 8802 for the first time to get a 6166 for France. Business is a multi-member LLC formed in Nevada. Did not file return in 2023 due to LLC income being below the threshold required to do so in Nevada.
This line on the form 8802 instructions trips me up -- "You are not required to file an income tax return for the tax period on which certification will be based and other documentation is provided." This line makes me think that we ARE still eligible to fill out the 8802 for 2023 and 2024.
Is it possible to still fill out the 8802 without previously filing an income tax return on behalf of the LLC? If yes, what "other documentation" would be relevant?
Thanks so much!
P.S. I have read, re-read, and re-re-read the form instructions on the IRS website. Also called the IRS business department and the poor rep had no experience with the form and basically just said "Good luck!"
The purpose of filing Form 8802 is to obtain Form 6166. So yes, if you were not required to file a tax return for 2023, you can still file 8802 to request form 6166.
Another question is whether you are truly not required to file (I assume) a partnership return. The income tax return requirement to file is not determined by the state. And the IRS states that a partnership return must be filed unless there was no gross income or no expenses.