【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.
First and second year ALTs from the U.S. must obtain Form 6166 (certification of U.S. residency) from the Internal Revenue Service (IRS). This can be obtained by first filing Form 8802 (application for U.S. residency certification form), 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 ALTs for their first and second year on the JET Programme. 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, supervisor, or your local tax office
Notes:
This filing has nothing to do with the filing of U.S. income tax. This is solely for the purpose of exemption from Japanese income taxes.
As the exemption from Japanese income taxes is only valid for two years, only first and second-year ALTs 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 JET participants who arrived in July or August of 2012 would put 2011 for questions 7 and 8. New JET participants who are set to arrive in Japan in July or August of 2013 should request certification for the 2012 tax year. For all JET participants who lived in Japan or another country other than the U.S. prior to beginning their term on the JET Programme, please contact the IRS with questions about your residency certification request.
The address to be written on the form will be the your address in the U.S. during the time for which certification is being requested. In order for the form to be sent to you in Japan, you will need to provide your current address in Japan in the available space on line 3a.
The IRS charges a U.S. $85 user fee to process Form 8802. JET 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 IRS 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
