I’m not sure how to complete sections 4 and 5 on Form 8802.

Section 4 pertains to the legal entity structure of the client. Check the box that corresponds to the beneficial owner’s entity type. Section 5 pertains to the tax form that entity files to the IRS.

For example, IRA accounts are eligible for tax reclaims and need a Certificate of Residency. Therefore, clients should check box 4C (Trust – IRA for Individual). For Section 5, clients should indicate Form 1040 is the submitted tax form.