Need Form 6166 but never filed a tax return before - Toyota contract issue

You can still get a Form 6166 even without having filed a previous return. The Form 8802 (Application for U.S. Residency Certification) does ask for tax return information, but there are options for your brother's situation. Since he was claimed as a dependent on your parents' returns, he should indicate this on the Form 8802. In Part II of the form, there's a section for applicants who haven't filed a U.S. tax return. He'll need to check the appropriate box explaining why (such as being included on another's return) and provide the necessary information about your parents' return where he was claimed. He should also include a signed statement explaining his situation - that he's been a dependent, is a U.S. resident, and why he needs the certification (the Toyota contract). Including supporting documentation like his Social Security card copy, birth certificate, or passport can help strengthen his application.

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Update on my situation - I tried taxr.ai after seeing it mentioned here and it was exactly what I needed! I was really confused about how to handle my Form 8802 application since I had a similar situation (was a dependent previously, now need Form 6166 for international work). The service walked me through every step and even generated a perfectly worded statement explaining my dependent status that I could include with my application. They identified exactly which boxes to check and what supporting documents would strengthen my application. Just got my 6166 approved in about 5 weeks - much faster than I expected given all the IRS delays people talk about!

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Your brother might qualify for the "first-year election" option. If he's starting to earn income now but hasn't filed before, the IRS sometimes allows for a certification based on current year status rather than prior returns. In Part II of Form 8802, there's a section for "First year election." He should also include a signed statement that: 1. He's a US citizen/resident 2. He intends to file a return for the current year 3. Explain why he hasn't filed previously (was a dependent) The key is being very clear in your explanation letter. Also, make sure he pays the correct user fee - I think it's around $85 per application now.

Has anyone considered that Toyota might accept alternative documentation? When I worked with Nissan, they initially asked for a Form 6166, but when I explained the delay in getting one, they accepted a combination of: - Copy of my Social Security card - Passport copy - Notarized statement of US residency - Copy of most recent tax return (which in your brother's case might be the parents' return showing him as dependent) It's worth asking Toyota's contracting department if they have any alternative documentation options while the actual 6166 is being processed.

I've been through this exact scenario with my nephew last year when he got his first job after college. The key thing to understand is that being claimed as a dependent doesn't disqualify you from getting a Form 6166 - it just changes how you fill out Form 8802. When your brother completes Part II of Form 8802, he should select the box indicating he hasn't filed a U.S. tax return and then clearly explain in the attached statement that he was claimed as a dependent on your parents' returns. Include the tax years and your parents' names/SSNs where he was listed. One thing I'd add to the other advice here - make sure he includes his Individual Taxpayer Identification Number (ITIN) or Social Security Number consistently throughout all documentation. The IRS is very particular about matching identifiers. Also, given Toyota's timeline pressures, I'd strongly recommend paying for expedited processing upfront. It's worth the extra cost to avoid losing the contract opportunity. Japanese companies like Toyota are notoriously inflexible on documentation requirements, so having that Form 6166 in hand is really the only path forward.