I live in the United States. I will be working in Korea this summer (2015) for a month. I am on a J1 visa currently. I arrived in June 2013.
For tax returns for 2013 and 2014 I submitted forms 1040NR. For tax return for 2015 I will have to submit form 1040.
I want to submit Form 8802 for 2015 so that I receive form 6166 and I can claim treaty benefits (i.e. pay no taxes in Korea).
The form assumes that the certificate will be based on a year. But it is not clear which year it will be based on (the same it is used for, i.e. 2015?).
If it is based on 2015, then I can apply for form 6166. If it is based on 2014, then I cannot (it is only for those who submitted form 1040 in the year it is based on).
Does someone know which year the form is based on? The instructions do not specify it. I know it is a very specific question, but I am at loss. I do not want to pay an expert to tell me 'you cannot do this' and spend more money than I will save. And I don't want to submit form 8802 if it is absolutely impossible to be successful (the fee is $85 which I cannot easily afford at the moment, plus I need to provide a statement under penalty of Perjury, a strong word to play with).
Any help or directions are welcome.