The IRS adopted a new process with respect to Form 8802, previously implemented for a 2-year pilot period that was effective Monday, April 4, 2022. The IRS monitored compliance during this time to determine whether to extend this process after the pilot period. It was determined that this will now become a permanent process going forward. As part of this process, if you recently filed your return and you receive a request from the IRS for a signed copy of your income tax return to support your Form 8802 because your income tax return had not yet been posted by the IRS by the time you filed your Form 8802, you will only need to submit a signed copy of the current-year income tax return (that is, your income tax return without any accompanying forms, schedules, or attachments (for example, Form 1120, pages 1–6; Form 1120-REIT, pages 1–5, etc.)) rather than a copy of your entire income tax return. At the time of filing Form 8802, if you’re not sure if your most recent income tax return has been posted by the IRS, include a signed copy of your income tax return with your Form 8802 to speed up the processing of your Form 8802. Write “COPY – do not process” on the tax return. Note. By filing a signed copy of your income tax return with your Form 8802, you are confirming that you have previously filed your income tax return with the IRS containing the exact same information as shown on the copy you submitted with your Form 8802.
