Instructions for Form 8802
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Instructions for Form 8802
Department of the Treasury
Internal Revenue Service
(Rev. October 2024)
(Use with the November 2018 revision of Form 8802.)
Application for United States Residency Certification
Section references are to the Internal Revenue Code unless
otherwise noted.
Future Developments
For the latest information about developments related to
Form 8802 and its instructions, such as legislation enacted
after they were published, go to IRS.gov/Form8802.
What's New
Pay.gov upload requirement. As of September 29, 2024,
taxpayers, both individual and business entities, applying for
a United States Certification of Residency are required to
upload a copy of their Form 8802 application when making a
payment via Pay.gov. The attached Form 8802 is to validate
the payment only. Taxpayers can submit more than one
application at a time. All applications must be combined into
one PDF file. The PDF file is subject to a limitation of 15MB.
See Electronic Payment (e-payment), later.
U.S. Residency Certification
You should examine the specific income tax treaty to
TIP determine if any tax credit, tax exemption, reduced
rate of tax, or other treaty benefit or safeguards apply.
Income tax treaties are available at IRS.gov/businesses/
international-businesses/united-states-income-tax-treaties-ato-z.
Value Added Tax (VAT)
Income Tax Treaty
Many foreign countries withhold tax on certain types of
income paid from sources within those countries to residents
of other countries. The rate of withholding is set by that
country's internal law. An income tax treaty between the
United States and a foreign country often reduces the
withholding rates (sometimes to zero) for certain types of
income paid to residents of the United States. This reduced
rate is referred to as the treaty-reduced rate.
Many U.S. treaty partners require the IRS to certify that the
person claiming treaty benefits is a resident of the United
States for federal tax purposes. The IRS provides this
residency certification on Form 6166, a letter of U.S.
residency certification. Form 6166 is a computer-generated
letter printed on stationery bearing the U.S. Department of
Treasury letterhead, which includes the facsimile signature of
the Field Director, Philadelphia Accounts Management
Center.
Form 6166 will only certify that, for the certification year
(the period for which certification is requested), you were a
resident of the United States for purposes of U.S. taxation or,
in the case of a fiscally transparent entity, that the entity,
when required, filed an information return and its partners/
members/owners/beneficiaries filed income tax returns as
residents of the United States.
Upon receiving Form 6166 from the IRS, unless otherwise
directed, you should send Form 6166 to the foreign
withholding agent or other appropriate person in the foreign
country to claim treaty benefits. Some foreign countries will
withhold at the treaty-reduced rate at the time of payment,
and other foreign countries will initially withhold tax at their
statutory rate and will refund the amount that is more than the
treaty-reduced rate on receiving proof of U.S. residency.
Aug 27, 2024
Other conditions for claiming treaty benefits. In order to
claim a benefit under a tax treaty, there are other
requirements in addition to residence. These include the
requirement that the person claiming a treaty-reduced rate of
withholding be the beneficial owner of the item of income and
meet the limitation on benefits article of the treaty, if
applicable.
The IRS cannot certify whether you are the beneficial
owner of an item of income or that you meet the limitation on
benefits article, if any, in the treaty. You may, however, be
required by a foreign withholding agent to establish directly
with the agent that these requirements have been met.
Form 6166 can also be used as proof of U.S. tax residency
status for purposes of obtaining an exemption from a VAT
imposed by a foreign country. In connection with a VAT
request, the United States can certify only to certain matters
in relation to your U.S. federal income tax status, and not that
you meet any other requirements for a VAT exemption in a
foreign country.
General Instructions
Purpose of Form
Form 8802 is used to request Form 6166, a letter of U.S.
residency certification for purposes of claiming benefits
under an income tax treaty or VAT exemption. You cannot use
Form 6166 to substantiate that U.S. taxes were paid for
purposes of claiming a foreign tax credit.
You cannot claim a foreign tax credit to reduce your U.S.
tax liability with respect to foreign taxes that have been
reduced or eliminated by reason of a treaty. If you receive a
refund of foreign taxes paid with the benefit of Form 6166,
you may need to file an amended return with the IRS to adjust
any foreign tax credits previously claimed for those taxes.
When To File
You should mail your application, including full payment of the
user fee, at least 45 days before the date you need to submit
Form 6166. We will contact you after 30 days if there will be a
delay in processing your application. You can call
267-941-1000 (not a toll-free number) and select the U.S.
residency option if you have questions regarding your
application.
Early submission for a current year certification. The
IRS cannot accept an early submission for a current year
Form 6166 that has a postmark date before December 1 of
Cat. No. 10827V
the prior year. Requests received with a postmark date earlier
than December 1 will be returned to the sender. For example,
a Form 6166 request for 2024:
• Received with a postmark date before December 1, 2023,
cannot be processed;
• Received with a postmark date on or after December 1,
2023, can be processed with the appropriate documentation.
User Fee
Form 8802 application(s) will not be processed until the
nonrefundable user fee is paid. The user fee is for the
number of applications submitted, not the number of
certifications requested.
Requests by individual applicants. The user fee for a
request by an individual applicant is $85 per Form 8802,
regardless of the number of countries for which certification is
requested or the number of tax year(s) to which the
certification applies. For this purpose, an individual applicant
means an individual who is a citizen of the United States or a
resident thereof, within the meaning of section 7701(b)(1)(A).
Requests by applicants other than individuals. The
user fee for an application by each nonindividual applicant is
$185 per Form 8802.
Fiscally transparent entities. A partnership, S
corporation, grantor trust, or other fiscally transparent entity
pays a single $185 user fee per Form 8802 application with
respect to all Forms 6166 issued under its employer
identification number (EIN), notwithstanding that the IRS will
verify the tax status of each of the partners, owners, or
beneficiaries of the entity who have consented to the request
for certification.
Custodial accounts. A custodian requesting certification
on behalf of an account holder pays a user fee for each
account holder taxpayer identification number (TIN). The
custodian will pay a user fee of $85 or $185, depending on
whether that account holder is an individual or a
nonindividual applicant.
Multiple requests. Because an applicant must pay the user
fee of either $85 or $185 for each separate Form 8802
submitted, the IRS encourages each applicant to include all
Form 6166 requests on a single Form 8802 (separate for
individual and nonindividual) to avoid multiple user fee
charges.
Additional request. Additional requests for Form 6166
submitted on a separate Form 8802, following the procedures
established under Additional Requests, later, will require the
payment of the applicable user fee.
3-year procedure. You are required to pay the applicable
user fee for each Form 8802 application submitted under the
3-year procedure. See Certification Under the 3-Year
Procedure, later.
Method of Payment
Payment of the user fee can be by check, money order, or
e-payment.
Check or Money Order
Form 8802 must be accompanied by a check or money order
in U.S. dollars, payable to the United States Treasury, in the
appropriate amount. Do not submit foreign checks. Do not
send cash.
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Multiple Forms 8802. If you are submitting multiple Forms
8802, you can submit a single check or money order payment
to cover the aggregate amount of the user fee for all Forms
8802.
!
No more than 200 Forms 8802 can be associated
with one check or money order.
CAUTION
Note. If you pay by check, it will be converted into an
electronic funds transfer (EFT). This means we will copy your
check and use the account information on it to electronically
debit your account for the amount of the check. The debit
from your account will usually occur within 24 hours, and will
be shown on your regular account statement. You will not
receive your original check back. We will destroy your original
check, but we will keep a copy of it. If the IRS cannot process
the EFT for technical reasons, you authorize us to process
the copy of the check.
Electronic Payment (e-payment)
Pay.gov requires taxpayers applying for a United States
Certification of Residency to upload a copy of their Form
8802 application when making a payment. Uploading Form
8802 is only for payment validation/reconciliation purposes.
Uploads are subject to a 15MB size limit. Taxpayers may
submit more than one application at a time; however, the file
size must be under 15MB. Taxpayers still need to submit their
Form 8802 for processing to the United States Residency
Certification function via mail or fax. See Where To File, later.
Go to Pay.gov, and enter "IRS Certs" in the search box. At
the "IRS Certs" topic, click the "Continue" button. Follow the
on-screen prompts, and enter the required information when
requested.
The user fee website requires the entry of the following
information.
• Applicant's name.
• Applicant's TIN or EIN.
• Submitter's name (name of person or entity submitting the
payment).
• Contact email address.
• Contact phone number.
• Number of Form(s) 8802 submitted.
• Selection of bank account (Automatic Clearing House
(ACH)) or debit or credit card, which will open a window for
account information.
Note. User Fee will automatically populate based on the
applicant type.
Once the IRS processes your e-payment, you will receive
an e-payment confirmation number for the transaction. Enter
the e-payment confirmation number on page 1 of Form 8802
before you submit the application. You can use either the
Agency Tracking ID or the Pay.gov ID as the e-payment
confirmation number. Either one is acceptable. If you make
an e-payment covering multiple Forms 8802, write the same
e-payment confirmation number on each form.
!
The IRS will not process Form 8802 if the application
does not include the e-payment confirmation number.
CAUTION
Instructions for Form 8802 (Rev. 10-2024)
Supplemental User Fee Payment
If the U.S. Residency Certification Unit contacts you to make
a supplemental payment, you can use the electronic payment
page at the Pay.gov website (discussed earlier) to make the
payment. Click the "Supplement Payment" checkbox at the
input screen.
Where To File
The method by which you can submit Form 8802 to the IRS
depends upon how you choose to pay the user fee.
Payment by Check or Money Order
If you are paying the user fee by check or money order, send
the payment, Form 8802, and all required attachments to:
Internal Revenue Service
US Residency Certification
Philadelphia, PA 19255-0625
Or, by private delivery service to:
Internal Revenue Service
2970 Market Street
BLN# 3-E08.123
Philadelphia, PA 19104-5016
E-Payment
After you have received your e-payment confirmation
number, and entered it on page 1 of Form 8802, you can
submit Form 8802 and all required attachments by mail,
private delivery service, or fax (see below for limitations on
the use of faxed transmissions).
If you are paying the user fee by e-payment, send Form
8802 and all required attachments to:
Department of the Treasury
Internal Revenue Service
Philadelphia, PA 19255-0625
Or, by private delivery service to:
Internal Revenue Service
2970 Market Street
BLN# 3-E08.123
Philadelphia, PA 19104-5016
Fax. You can fax up to 10 Forms 8802 (including all required
attachments) for a maximum of 100 pages to the fax numbers
below. You must use a fax cover sheet stating the number of
pages included in the transmission.
The following fax numbers are available.
• 877-824-9110 (within the United States only, toll free).
• 304-707-9792 (inside or outside the United States, not toll
free).
Who Is Eligible for Form 6166
In general, under an income tax treaty, an individual or entity
is a resident of the United States if the individual or entity is
subject to U.S. tax by reason of residence, citizenship, place
of incorporation, or other similar criteria. U.S. residents are
subject to tax in the United States on their worldwide income.
Instructions for Form 8802 (Rev. 10-2024)
An entity may be considered subject to tax on its worldwide
income even if it is statutorily exempt from tax, such as a
pension fund or charity. Similarly, individuals are considered
subject to tax even if their income is less than the amount that
would require that they file an income tax return.
In general, the IRS will issue Form 6166 only when it can
verify that, for the year for which certification is requested,
one of the following applies.
• You filed an appropriate income tax return (for example,
Form 1120 for a domestic corporation).
• In the case of a certification year for which a return is not
yet due, you filed a return for the most recent year for which a
return was due.
• You are not required to file an income tax return for the tax
period on which certification will be based and other
documentation is provided.
Who Is Not Eligible for Form 6166
In general, you are not eligible for Form 6166 if, for the tax
period for which your Form 6166 is based, any of the
following applies.
• You did not file a required U.S. return.
• You filed a return as a nonresident (including Form
1040-NR, Form 1040-NR-EZ, Form 1120-F, Form 1120-FSC,
or any of the U.S. territory tax forms).
• You are a dual resident individual who has made (or
intends to make), pursuant to the tie-breaker provision within
an applicable treaty, a determination that you are not a
resident of the United States and are a resident of the other
treaty country. For more information and examples, see
Regulations section 301.7701(b)-7.
• You are a fiscally transparent entity organized in the United
States (that is, a domestic partnership, domestic grantor
trust, or domestic LLC disregarded as an entity separate from
its owner) and you do not have any U.S. partners,
beneficiaries, or owners.
• The entity requesting certification is an exempt
organization that is not organized in the United States.
• The entity requesting certification is a trust that is part of an
employee benefit plan during the employee benefit plan's first
year of existence, and it is not administered by a qualified
custodian bank, as defined in 17 CFR 275.206(4)-2(d)(6)(i).
Special Rules
Certification Under the 3-Year Procedure
Estates, employee benefit plans/trusts, and exempt
organizations (lines 4d, 4g, and 4h) can submit a Form 8802
that covers up to a 3-year period (the current year and the
following 2 tax years). If you request certification under this
procedure, you must submit a Form 8802 for each year, but in
years 2 and 3 you only need to attach a copy of the year 1
Form 8802 (including the penalties of perjury statement),
provided there are no material changes to the information
entered on the Form 8802 in year 1.
Certification will not be issued to a trust that is part of
an employee benefit plan during the employee
CAUTION benefit plan’s first year of existence, unless it is
administered by a qualified custodian bank, as defined in 17
CFR 275.206(4)-2(d)(6)(i).
!
Note. If you choose to use the 3-year procedure, write “Filed
Under the 3-Year Procedure” at the top of page 1 of the
Form(s) 8802 filed for each year.
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You cannot use this procedure if there is a material change
of fact (including name or permanent address) with respect to
the estate, employee benefit plan/trust, or exempt
organization during the period for which the certification is
requested.
First year. In the first year for which a certification is
requested under this procedure, you must submit a
completed Form 8802, signed and dated by the applicant,
with the current year entered on line 7. Attach Form 2848,
Power of Attorney and Declaration of Representative, or Form
8821, Tax Information Authorization, as applicable, to Form
8802. Form 2848 or Form 8821 must apply to all of the years
for which certification is requested. For the rules relating to
Forms 2848 and 8821, including the 3-year procedure, see
Line 3b. Third Party Appointee's Information, later.
In year 1, a penalties of perjury statement is required
stating that the applicant is a U.S. resident and will continue
to be so through the current tax year and the following 2 tax
years. See Table 2 for the penalties of perjury statement for
the 3-year procedure that you must enter on line 10 of Form
8802 or attach to the form.
Second year. In the second year for which certification is
requested under this procedure, you must submit a
completed Form 8802 requesting certification for year 2 with
a copy of the year 1 Form 8802 (including the penalties of
perjury statement) and Form 2848 or Form 8821 attached, as
applicable.
Enter the current year on line 7. A penalties of perjury
statement and signature are not required on the Form 8802
filed in year 2. However, you must enter “See attached year 1
Form 8802 filed under the 3-year procedure” on line 10.
Third year. In the third year for which certification is
requested under this procedure, you must submit a
completed Form 8802 requesting certification for year 3 and
attach a copy of the year 1 Form 8802 (including the
penalties of perjury statement) and Form 2848 or Form 8821
attached, as applicable.
Enter the current year on line 7. A penalties of perjury
statement and signature are not required on the Form 8802
filed in year 3. However, you must enter “See attached year 1
Form 8802 filed under the 3-year procedure” on line 10.
Form 8802 Filed Before Return Posted by the
IRS
3. You are a bona fide resident of a U.S. territory.
If you are a dual resident described in category 1, above,
your request may be denied unless you submit evidence to
establish that you are a resident of the United States under
the tie-breaker provision in the residence article of the treaty
with the country for which you are requesting certification.
If you are described in category 2 or 3, attach a statement
and documentation to establish why you believe you should
be entitled to certification as a resident of the United States
for purposes of the relevant treaty. Under many U.S. treaties,
U.S. citizens or green card holders who do not have a
substantial presence, permanent home, or habitual abode in
the United States during the tax year are not entitled to treaty
benefits. U.S. citizens or green card holders who reside
outside the United States must examine the specific treaty to
determine if they are eligible for treaty benefits and U.S.
residency certification. See Exceptions, later.
If you are described in category 2 and are claiming treaty
benefits under a provision applicable to payments received in
consideration of teaching or research activities, see Table 2
for the penalties of perjury statement you must either enter on
line 10 of Form 8802 or attach to the form.
Exceptions
You do not need to attach the additional statement or
documentation requested if you:
• Are a U.S. citizen or green card holder; and
• Are requesting certification only for Bangladesh, Bulgaria,
Cyprus, Iceland, India, Kazakhstan, Malta, New Zealand,
Russia, South Africa, Sri Lanka, or Ukraine; and
• The country for which you are requesting certification and
your country of residence are not the same.
Form 1116, Foreign Tax Credit
If you have filed or intend to file a Form 1116 claiming either a
foreign tax credit amount in excess of USD $5,000 or a
foreign tax credit for any amount of foreign earned income for
the tax period for which certification is requested, you must
submit evidence that you were (or will be if the request
relates to a current year) a resident of the United States and
that the foreign taxes paid were not imposed because you
were a resident of the foreign country.
If your return has not been posted by the IRS by the time you
file Form 8802, you will receive a request to provide a signed
copy of your most recent return. If you recently filed your
return, it may take less time to process your application if you
include a copy of the income tax return with your Form 8802.
Write “COPY — do not process” on the tax return.
In addition, individuals who have already filed their federal
income tax return must submit a copy of it, including any
information return(s) relating to income, such as Form W-2 or
Form 1099, along with the Form 1116. Your request for U.S.
residency certification may be denied if you do not submit the
additional materials.
Individuals With Residency Outside the United
States
United Kingdom
If you are in any of the following categories for the current or
prior tax year for which you request certification, you must
submit a statement and documentation, as described below,
with Form 8802.
1. You are a resident under the internal law of both the
United States and the treaty country for which you are
requesting certification (you are a dual resident).
2. You are a lawful permanent resident (green card
holder) of the United States or U.S. citizen who filed Form
2555.
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If you are applying for relief at source from United Kingdom
(U.K.) income tax or filing a claim for repayment of U.K.
income tax, you may need to complete a U.K. certification
form (US-Individual 2002 or US-Company) in addition to
Form 8802. For copies of these forms, contact HM Revenue
and Customs.
On the Internet at HMRC.gov.uk, enter "US Double
Taxation" in the search box, and scroll down to the
link for the Form US-Individual 2002 or Form
US-Company.
Instructions for Form 8802 (Rev. 10-2024)
Call 011-44-135-535-9022 if calling from outside the
U.K., or 0300-200-3300 if calling from the U.K.
Send the completed U.K. form to the IRS with your
completed Form 8802.
Specific Instructions
Checkboxes at Top of Page 1
Additional Requests
Check this box if you are submitting Form 8802 to request
additional Form(s) 6166 for a tax period for which the IRS has
previously issued a Form 6166 to you. Additional requests on
a separate Form 8802 will require the payment of the
applicable nonrefundable user fee. See User Fee, earlier.
An applicant can only use this additional request
procedure if there are no changes to the applicant's tax
information provided on the original Form 8802. An applicant
can use this procedure to obtain a Form 6166 for any country
or countries, whether or not the country was identified on a
previously filed Form 8802. An additional request for Form
6166 using this procedure must be made within 12 months of
the most recently issued Form 6166 relating to the same tax
period.
Additional documentation. If you are requesting
certification for a previously identified country and if
additional documentation was necessary for the original
application, it does not need to be resubmitted with the
request for an additional Form 6166. In the signature line of
the additional request form, write “See attached copy of the
original Form 8802.” Attach a copy of the original Form 8802.
If you are requesting Form 6166 for a country not identified
on a previously filed Form 8802 that requires documentation
not previously submitted, you must include that
documentation with the additional request. Sign and date the
additional request form. Attach a copy of the original Form
8802.
Additional request made by third party appointees.
Third party appointees cannot use this special procedure to
request additional Form(s) 6166 for countries that were not
originally authorized by the taxpayer in their previously signed
and dated Form 8802. If you anticipate using the additional
request procedure to authorize a third party appointee to
request additional Forms 6166 for a country not identified in
your current Form 8802, you must include on line 10 a written
statement authorizing the third party appointee to request
Form 6166 covering the same tax period for any country.
Foreign Claim Form
Check the box if you have included with Form 8802 a foreign
claim form sent to you by a foreign country. The submission
or omission of a foreign claim form will not affect your
residency certification. If the IRS does not have an
agreement with the foreign country to date stamp or
otherwise process the form, we will not process it and we will
mail the foreign claim form back to you.
For more information about foreign countries with
which the IRS has an agreement to process a foreign
claim form, call the U.S. residency certification unit at
267-941-1000 (not a toll-free number).
Instructions for Form 8802 (Rev. 10-2024)
Applicant's Name and U.S. Taxpayer
Identification Number
As part of certifying U.S. residency, the IRS must be able to
match the name(s) and taxpayer identification number(s)
(TIN(s)) on this application to those previously verified on
either the U.S. return filed for the tax period for which
certification is to be based or on other documentation you
provide.
Enter the applicant's name and TIN exactly as they
appear on the U.S. return filed for the tax period(s) for which
certification will be based. If the applicant was not required to
file a U.S. return, enter the applicant's name and TIN as they
appear on documentation previously provided to the IRS (for
example, Form 8832), or on documentation provided by the
IRS (for example, a determination letter).
Joint return. If a joint income tax return was filed for a tax
period for which certification will be based, enter the
spouse's name and TIN exactly as they appear on the return
filed.
Change in taxpayer's name. If the taxpayer's name has
changed since the most recent Form 8802 was filed with the
IRS, the Form 8802 and tax disclosure authorization for each
individual or entity must be submitted under the taxpayer's
new name. In addition, the taxpayer must submit
documentation of the name change with Form 8802 (for
example, trust agreement, corporate charter).
Certification will not be issued if the name change has not
been updated in the IRS database. Businesses and trusts or
estates can notify the IRS of a name change by checking the
appropriate box on Forms 1120, 1120S, 1065, or 1041, when
filed. Individuals can indicate a name change on Form 1040
when filed. If you change your name and address, you can
notify the IRS of the changes on Form 8822. Individuals
should also notify the Social Security Administration (SSA) of
a name change by filing Form SS-5 with the SSA. See https://
faq.ssa.gov/en-US/Topic/article/KA-01981 for more
information.
For additional information on how to notify the IRS of
your new name, you can also contact customer
service. For businesses, the number is
800-829-4933. For individuals, the number is 800-829-1040.
If you are deaf, hard of hearing, or have a speech disability
and have access to TTY/TDD equipment, you can call
800-829-4059.
Line 2. Applicant's Address
Enter your address for the calendar year for which you are
requesting certification. If you are an individual who lived
outside the United States during the year for which
certification is requested, the special rules under Individuals
With Residency Outside the United States, earlier, may apply
to you.
Do not enter a P.O. box number or C/O address.
Certification may be denied if the applicant enters a
CAUTION P.O. box or C/O address.
!
Line 3a. Mailing Address
Form 6166 and any related correspondence can be mailed to
you or to a third party appointee. If you provide an address on
line 3a, it will be used for all mail correspondence relating to
your Form 6166 request. If you do not indicate a mailing
address on line 3a, the IRS will mail Form 6166 to the
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address on line 2. If the mailing address entered on line 3a is
for a third party appointee, you must provide written
authorization on line 3b for the IRS to release the certification
to the third party.
All correspondence will be addressed to either the
applicant or the third party appointee, if applicable. If
CAUTION you do not indicate a mailing address on line 3a, the
IRS will mail Form 6166 to the taxpayer at the address on
line 2. However, if you have a third party appointee on line 3b,
complete line 3a and if applicable, attach Form 8821 or Form
2848. The IRS will send Form 6166 to any designated third
party appointee(s) at the address on line 3a.
!
Mailing Form 6166 to a Foreign Address
Form 6166, U.S. Residency Certification, can be mailed to a
foreign address if the address is listed on the Form 8802. If
you want a certificate to be mailed to a foreign country by
express courier, you must provide a DHL prepaid label and
envelope/box.
Note. If you want domestic express delivery, you must
provide a UPS or FEDEX prepaid label and envelope/box.
.
Carriers require you to provide a pick-up address and a
phone number on the pre-paid shipping label. The pick-up
address and phone number is
Internal Revenue Service
2970 Market St.
Philadelphia, PA 19104
267-466-1679
Line 3b. Third Party Appointee's
Information
Enter the name of your third party appointee(s) on line 3b of
Form 8802. Providing this information constitutes written
authorization for the IRS to communicate with the third party
appointee(s) identified on line 3b when you submit the signed
and dated Form 8802.
The third party appointee identified on line 3b should be
someone the IRS can communicate with in order to resolve
questions related to the processing of your Form 8802. This
individual should be knowledgeable about Form 8802 and
able to respond to any IRS questions regarding your Form
8802. If you enter an entity such as a corporation or trust on
line 3b, identify a specific individual at the entity who can
answer questions about your Form 8802. If you do not
identify a specific individual, the IRS is authorized to
communicate with any person employed by the entity.
If you have multiple appointees, attach a list of the
additional appointees not identified on line 3b whom the IRS
can communicate with regarding your Form 8802. If only one
individual is shown on line 3b, the IRS is authorized to
communicate only with that person.
You are not required to enter the telephone or fax number
of your third party appointee. However, providing a telephone
or fax number will expedite the processing of your Form 8802
if the IRS has any questions. By providing a telephone or fax
number, you are authorizing the IRS to communicate with
your third party appointee(s).
The Centralized Authorization File (CAF) contains
information on third parties authorized to represent taxpayers
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before the IRS and/or receive and inspect confidential tax
information. If your appointee has a CAF number, enter it on
line 3b.
Form 8821 and Form 2848. Form 8821 is used to authorize
disclosure of tax information to a third party designee of the
taxpayer. Form 8821 cannot be used to authorize a third
party to sign Form 8802 on your behalf, and it does not
authorize a third party to represent you before the IRS.
According to section 6103(c) and the regulations thereunder,
authorization on Form 8821 will not be accepted if it covers
matters other than federal tax matters.
Form 2848 authorizes a third party to represent you before
the IRS. Only individuals who are recognized to practice
before the IRS can be authorized to represent you. The only
individuals who can be recognized representatives are the
following.
• Attorneys.
• Certified Public Accountants.
• Enrolled Agents.
• Enrolled Actuaries (the authority to practice before the IRS
is limited).
• Student attorney or CPA (must receive permission to
practice before the IRS).
• Enrolled Retirement Plan Agents (the authority to practice
before the IRS is limited).
• Certain individuals who have a special relationship or
status with the taxpayer.
For more information, see Pub., 947, Practice Before the
IRS and Power of Attorney.
In general, you do not need to fill out line 3b if you have
attached Form 2848 or Form 8821. On line 3b, write “See
attached authorization.” Attach a Form 2848 or Form 8821 for
each third party that you authorize to receive your tax
information. If you have multiple third party appointees, see
the Instructions for Form 2848 or Form 8821.
3-year procedure. Under the 3-year procedure, the third
party appointee completes a Form 8802 in the first year that
must be signed and dated by the applicant. In the following 2
tax years, the third party appointee must complete a new
Form 8802 that is not required to be signed and dated by the
applicant. Form 2848 or Form 8821 must be attached to
Form 8802 in year 1 and must indicate all years in the 3-year
period for which certification is requested.
For more information, see Certification Under the 3-Year
Procedure, earlier.
Line 4a. Individual
Green card holder. If you are a resident alien with lawful
permanent resident status who recently arrived in the United
States and you have not yet filed a U.S. income tax return,
you should provide a copy of your current Form I-551. Instead
of a copy of your green card, you can attach a statement from
U.S. Citizenship and Immigration Services (USCIS) that gives
your alien registration number, the date and port of entry,
date of birth, and classification. For more information on
determining your U.S. resident status for tax purposes, see
Nonresident Alien or Resident Alien in Pub. 519.
Other U.S. resident alien. An individual who is not a lawful
permanent resident of the United States but who meets the
“substantial presence test” under section 7701(b) is a
resident alien for purposes of U.S. taxation. If you are a
resident alien under the substantial presence test and you
have not yet filed a U.S. income tax return for the year for
Instructions for Form 8802 (Rev. 10-2024)
which certification is requested, you must attach a copy of
your current Form I-94. Enter the date (YYYYMMDD) your
status changed on the line provided. For information on
determining your period of residency, see Substantial
Presence Test in Pub. 519.
Students, teachers, and trainees. If you filed Form 1040
and you are in the United States under an “F-1,” “J-1,” “M-1,”
or “Q-1” visa, include the following with Form 8802.
1. A statement explaining why Form 1040 was filed.
2. A statement and documentation showing that you
reported your worldwide income.
Note. Nonresident aliens present in the United States on
these visas may be exempt individuals for 2 or more years,
and are not resident aliens under the substantial presence
test while they are exempt individuals. See section 7701(b)
(5).
First-year election. If you are an individual who made or
intends to make the first-year election under section 7701(b)
(4) applicable to the year for which certification is requested,
enter the date (YYYYMMDD) your status as a U.S. resident
for tax purposes will begin. For more information regarding
the first-year election and determining your period of
residency, see First-Year Choice in Pub. 519.
• If you have made a first-year residence election under
section 7701(b)(4) applicable to the year for which you are
requesting certification, attach to Form 8802 the election
statement you filed with your income tax return for the taxable
year of election.
• If, for the calendar year for which certification is requested,
you have not yet filed a first-year residence election
statement, attach to Form 8802 a statement that you intend
to file such statement and that you are eligible to make the
election.
Dual-status alien. An individual is a dual-status alien for
U.S. tax purposes if the individual is a part-year resident alien
and a part-year nonresident alien during the calendar year(s)
for which certification is requested. Dual-status generally
occurs in the year an individual acquires status as a U.S.
resident or terminates such status. For example, you are a
dual-status alien if you are a U.S. citizen or green card holder
and you lost citizenship or green card holder status during
the same calendar year. You may also be a dual-status alien
if you are a nonresident alien but due to meeting the
substantial presence test become a resident alien during the
same calendar year.
The dual-status alien classification does not occur merely
due to a temporary absence from the United States, nor will
multiple periods of temporary absence and re-entry into the
United States create multiple periods of U.S. resident and
nonresident status. For information and examples of a
dual-status alien, and to determine your period of residency,
see Pub. 519.
If you checked the dual-status box, enter the dates
(YYYYMMDD) that correspond to the period that you were a
resident of the United States during the year(s) for which
certification is requested.
Partial-year Form 2555 filer. Check this box if you filed a
Form 2555 that covered only part of a year for which
certification is requested. For each year that this applies,
enter the 8-digit dates (YYYYMMDD) that correspond to the
beginning and ending of the period you were a resident of the
United States.
Instructions for Form 8802 (Rev. 10-2024)
Sole proprietor. Include on line 6 the type of tax return,
name, TIN, and any other information that would be required
if certification were being requested for the individual owner
that filed the Schedule C (Form 1040).
Line 4b. Partnership
Partnerships are not considered U.S. residents within the
meaning of the residence article of U.S. income tax treaties.
A domestic partnership is not considered a U.S. resident,
even if all partners are U.S. residents. Treaty benefits are only
available to a partner who is a U.S. resident whose
distributive share of partnership income includes the item of
income paid to the partnership.
Note. The Form 6166 issued to partnerships will include an
attached list of partners that are U.S. residents. The IRS does
not certify the percentage of ownership interest of the listed
partners. It is the responsibility of the partnership to provide
such information to the withholding agent.
Include the following with Form 8802.
1. The name and TIN of each partner for which
certification is requested and any additional information that
would be required if certification were being requested for
each of those partners.
2. Authorization (for example, Form 8821) from each
partner, including all partners listed within tiered
partnerships. Each authorization must explicitly allow the
third party requester to receive the partner's tax information
and must not address matters other than federal tax matters.
3. Unless the requester is a partner in the partnership
during the tax year for which certification is requested,
authorization from the partnership must explicitly allow the
third party requester to receive the partnership's tax
information. The authorization must not address matters
other than federal tax matters.
An LLC that is classified as a partnership follows the
above procedures. Members of the LLC are treated as
partners.
Nominee partnership. Do not check the partnership box on
line 4b. Instead, check line 4j and attach the information
required by the instructions.
Line 4c. Trust
Domestic and foreign grantor trusts and simple trusts can be
certified for U.S. residency, to the extent the owner of the
grantor trust or beneficiaries of simple trusts are U.S.
residents. Domestic complex trusts can be certified without
regard to the residence of the settler or beneficiaries.
A trust is domestic if a court within the United States is
able to exercise primary supervision over the administration
of the trust and one or more U.S. persons has authority to
control all substantial decisions of the trust.
Grantor trust. Include the following with Form 8802.
1. The name and TIN of each owner and any information
that would be required if certification were being requested
for each owner.
2. Authorization (for example, Form 8821) from each
owner. Each authorization must explicitly allow the third party
requester to receive the owner's tax information and must not
address matters other than federal tax matters.
3. Unless the requester is a trustee of the trust,
authorization from the trust must explicitly allow the third
7
party requester to receive the trust's tax information. The
authorization must not address matters other than federal tax
matters.
4. If the grantor trust is a foreign trust, also include a copy
of Form 3520-A with the foreign grantor trust owner
statement completed.
Domestic complex trust. Unless the requester is a trustee
of the trust during the tax year for which certification is
requested, authorization from the trust must explicitly allow
the third party requester to receive the trust's tax information.
The authorization must not address matters other than
federal tax matters.
Simple trust. A simple trust is not a resident, because all of
its income is required to be distributed currently to its
beneficiaries. A simple trust must, therefore, be certified at
the beneficiary level. Include the following with Form 8802.
1. The name and TIN of each beneficiary and any
information that is required to certify each beneficiary.
2. Authorization (for example, Form 8821) from each
beneficiary. Each authorization must explicitly allow the third
party requester to receive the beneficiary's tax information
and must not address matters other than federal tax matters.
3. Unless the requester is a trustee of the trust,
authorization from the trust must explicitly allow the third
party requester to receive the trust's tax information. The
authorization must not address matters other than federal tax
matters.
Group trusts described in Revenue Ruling 1981-100; including modifications from Revenue Rulings 2011-1,
2004-67, and 2014-24, and Announcement 2021-11. A
group trust that has received a determination letter
recognizing its exempt status under section 501(a) must
attach a copy of that letter to Form 8802.
A group trust that is seeking benefits from Switzerland with
respect to dividends paid by a Swiss corporation must also
provide a statement that the trust is operated exclusively or
almost exclusively to earn income for the benefit of pension
funds that are themselves entitled to benefits under the
Switzerland Income Tax Treaty as a resident of the United
States.
IRA. Domestic individual retirement arrangements
(individual retirement accounts within the meaning of section
408(a) and Roth IRAs within the meaning of section 408A)
(collectively referred to as IRAs) can be certified as residents
(without regard to the residence of the IRA holder). Either the
IRA holder or the trustee of the IRA can request certification
on behalf of the IRA.
An IRA holder requesting certification on behalf of an IRA
must provide the IRA account name (that is, the IRA holder's
name) and number, the IRA holder's TIN, and a copy of Form
8606 or Form 5498. Complete the remainder of Form 8802
as if the IRA was requesting the certification.
A bank or financial institution acting as the trustee for IRAs
can request certification for multiple IRAs grouped by year
and by country for which certification is requested. The bank
or financial institution must include the following with Form
8802.
1. A list of IRA account names and account numbers for
which certification is requested.
2. A statement that each IRA account name and number
listed is an IRA within the meaning of section 408(a) or 408A.
8
3. A statement that the bank or financial institution is a
trustee of the IRA.
Common trust fund as defined in section 584. Include
the following with Form 8802.
1. The name and TIN of each participant and any
information that would be required if certification were being
requested for each participant.
2. Authorization (for example, Form 8821) from each
participant. Each authorization must explicitly allow the third
party requester to receive the participant's tax information
and must not address any matters other than federal tax
matters. If a pass-through entity is a participant, you must list
the partners/shareholders/owners/participants/members/
beneficiaries in the pass-through entity and obtain
authorization from each such participant.
3. Unless the requester is a trustee of the trust,
authorization from the trust must explicitly allow the third
party requester to receive the trust's tax information. The
authorization must not address matters other than federal tax
matters.
A common trust fund that is seeking benefits from
Switzerland with respect to dividends paid by a Swiss
corporation must also attach to Form 8802 the name of each
participant and a statement that each participant listed is a
trust forming part of a plan that is described in section 401(a),
403(b), or 457(b), or is a trust forming part of a plan
described in section 401(a), 403(b), or 457(b) that is within a
group trust described in Revenue Ruling 1981-100, 1981-13
I.R.B. 33, as clarified and modified by Revenue Ruling
2004-67, available at IRS.gov/irb/2004-28_IRB#RR-2004-67,
and modified by Revenue Ruling 2011-1, available at
IRS.gov/irb/2011-02_IRB#RR-2011-1, and Revenue Ruling
2014-24, available at IRS.gov/irb/2014-37_IRB#RR-2014-24.
Also, see Notice 2012-6, available at IRS.gov/irb/
2012-03_IRB#NOT-2012-6.
Line 4d. Estate
If you are filing a Form 8802 on behalf of the estate of a
decedent, you must include proof that you are the executor or
administrator of the decedent's estate. Form 8802 can be
submitted on behalf of an estate for the year of the taxpayer's
death or any prior year. Proof can include a court certificate
naming you executor or administrator of the estate. U.S.
residency certification will be based on the tax information
and residency of the decedent.
3-year procedure. If you check box 4d, you may be able to
use the 3-year procedure. See Certification Under the 3-Year
Procedure, earlier.
Line 4e. Corporation
Generally, a corporation is a resident entitled to U.S.
residency certification only if it is incorporated in the United
States. An unincorporated domestic entity, such as an LLC,
can be a resident if it is an association taxable as a
corporation.
Certain foreign corporations can be treated as domestic
corporations if they qualify as U.S. corporations under
sections 269B, 953(d), and 1504(d). Only Canadian and
Mexican corporations are eligible to be treated as domestic
corporations under section 1504(d). Foreign corporations
can obtain residency certification if they can establish that
they are covered by these Code sections.
Instructions for Form 8802 (Rev. 10-2024)
Corporations requesting U.S. residency certification on
behalf of their subsidiaries must attach a list of the
subsidiaries and the Form 851, filed with the corporation's
consolidated return.
Dual-resident corporation. If you are requesting
certification for treaty benefits in the other country of
residence named on line 4e, certification depends on the
terms of the residence article of the relevant treaty. If the
treaty provides that benefits are available only if the
competent authorities reach a mutual agreement to that
effect, request competent authority assistance in accordance
with Revenue Procedure 2015-40, available at IRS.gov/irb/
2015-35_IRB#RP-2015-40, before seeking certification.
Line 4f. S Corporation
S corporations are not considered U.S. residents within the
meaning of the residence article of U.S. income tax treaties.
Treaty benefits are only available to a shareholder who is a
U.S. resident for purposes of the applicable treaty. Include
the following with Form 8802.
1. The name and TIN of each shareholder for which
certification is requested and any additional information that
would be required if certification were being requested for
each of those shareholders.
2. Authorization (for example, Form 8821) from each
shareholder. Each authorization must explicitly allow the third
party requester to receive the shareholder's tax information
and must not address any matters other than federal tax
matters.
3. Unless the requester is a shareholder in the S
corporation during the tax year for which certification is
requested, authorization from an officer with legal authority to
bind the corporation must explicitly allow the third party
requester to receive the corporation's tax information. The
authorization must not address matters other than federal tax
matters.
Line 4g. Employee Benefit Plan/Trust
Trusts that are part of an employee benefit plan that is
required to file Form 5500 must include a copy of the signed
Form 5500 with Form 8802.
An employee plan that is not subject to the Employee
Retirement Income Security Act (ERISA) or is not otherwise
required to file Form 5500 must include with Form 8802 a
copy of the employee benefit plan determination letter.
An employee plan that is not required to file Form 5500
and does not have a determination letter must provide
evidence that it is entitled to certification. It must also provide
a statement under penalties of perjury explaining why it is not
required to file Form 5500 and why it does not have a
determination letter.
Certification will not be issued to a trust that is part of
an employee benefit plan during the employee
CAUTION benefit plan’s first year of existence, unless it is
administered by a qualified custodian bank, as defined in 17
CFR 275.206(4)-2(d)(6)(i).
!
3-year procedure. If you check box 4g, you may be able to
use the 3-year procedure. See Certification Under the 3-Year
Procedure, earlier.
Line 4h. Exempt Organization
Generally, an organization that is exempt from U.S. income
tax must:
Instructions for Form 8802 (Rev. 10-2024)
1. Have met its Form 990 series information return filing
requirements; and
2. Attach to Form 8802 a copy of either the organization's
determination letter from the IRS or, if the organization is a
subordinate in a group exemption, the determination letter for
the central organization.
An exempt organization that has not received an IRS
determination letter recognizing its exempt status but has met
its Form 990-series filing requirements for its claimed exempt
status can submit a letter under penalties of perjury from an
authorized official stating that the organization is exempt from
federal income tax and specifying the exemption provision
under the Internal Revenue Code. The statement must
include an acknowledgment that a residency certification
letter issued by the IRS is not a ruling or determination letter
regarding the organization’s tax-exempt status for federal tax
purposes generally or regarding deductibility of contributions
to or for the use of the organization under section 170, and
may not be relied on as such.
The IRS will not issue a Form 6166 to an exempt
organization that is not required to file a U.S. income tax
return and that has not received a determination letter, unless
such organization has other means of proving U.S. residency
for tax treaty purposes. For such an entity, include with Form
8802 the entity's bylaws, corporate charter, trust agreement,
etc.
Governmental entity. A federal, state, or local government
agency must attach to Form 8802 a copy of the agency’s
determination letter, private letter ruling, or revenue ruling
regarding its tax-exempt or governmental entity status if it has
one. A federal, state, or local government that has not
obtained a determination letter, private letter ruling, or
revenue ruling can submit in writing, on official government
letterhead, a letter under penalties of perjury from a legally
authorized government official stating that the organization is
a government agency. The statement must include an
acknowledgment that a Form 6166 residency certification
letter issued by the IRS is not a ruling or determination letter
regarding the organization’s tax-exempt status for federal tax
purposes generally or regarding deductibility of contributions
to or for the use of the organization under section 170, and
may not be relied on as such.
3-year procedure. If you check box 4h, you may be able to
use the 3-year procedure. See Certification Under the 3-Year
Procedure, earlier.
Line 4i. Disregarded Entity
Disregarded entities (DRE) are not considered U.S. residents
within the meaning of the residence article of U.S. income tax
treaties. Treaty benefits will only be available to a DRE owner
who is a U.S. resident. The DRE type must be specified on
line 4i.
Note. See line 5 for more information regarding the DRE's
owner information that may be required to be included with
Form 8802.
Line 4j. Nominee Applicant
If you act as a nominee for another person or entity, you must
provide all certification information required for each
individual or entity for which you are acting as a nominee. For
example, if you are acting as a nominee for a resident alien,
you must attach the information required of applicants that
are resident aliens. Similarly, if one of the entities for which
9
you are acting as a nominee is a partnership, then you must
submit the certification information for each of the partners
requesting certification. In addition, you must include the
following with Form 8802.
1. Authorization (for example, Form 8821) from each
individual or entity. Each authorization must explicitly allow
the nominee applicant to receive the individual's or entity's
tax information and must not address any matters other than
federal tax matters.
2. A statement under penalties of perjury signed by an
individual with legal authority to bind the nominee applicant,
explicitly stating the nominee applicant is acting as an agent
on behalf of the above-named individual(s) or entity(ies) for
whom the Form 6166 is being requested.
Note. If you are a nominee partnership, do not provide
information concerning your partners. The residence of your
partners will not be verified.
Line 5. Statement Required If
Applicant Did Not File a U.S. Income
Tax Return
If the applicant was not required to file a U.S. income tax
return for the tax period(s) for which certification will be
based, check the applicable box next to “No.” If the applicant
does not fit in any of the categories listed, check “Other” and
on the dotted line that follows enter the section that exempts
the applicant from the requirement to file a U.S. income tax
return. See Table 1 for the statement required if the applicant
did not file a U.S. income tax return.
Line 6. Parent, Parent Organization, or
Owner
If you answered “Yes” to line 5, do not complete line 6.
If you answered “No” to line 5, you must complete line 6.
If you answered “Yes” to line 6, check the appropriate box
and enter the parent's, parent organization's, or owner's
information. If the applicant is a minor child, enter the name,
address, and TIN of the parent who reported the child's
income.
If you answered “No” to line 6, attach proof of the parent's,
parent organization's, or owner's income and an explanation
of why the parent is not required to file a tax return for the tax
period(s) for which certification is based.
Disregarded entity (DRE). The single owner of a DRE
must include the following information on Form 8802.
10
• On line 6, check the box corresponding to the entity type of
the owner, and enter the owner's name, address, and TIN.
• On line 10, enter a statement signed under penalties of
perjury if the single owner has not filed a Form 8832 with the
IRS (see Table 2).
Line 7. Calendar Year of Request
The certification period is generally 1 year. You can request
certification for both the current year and any number of prior
years.
If you entered the most recent prior year on this line, see
Form 8802 Filed Before Return Posted by the IRS, earlier.
Enter the 4-digit (YYYY) calendar year(s) for which you are
requesting certification. However, see the Exception below.
Exception. If you were a dual-status alien during any year
for which you are requesting certification, enter instead the
8-digit dates (YYYYMMDD) that correspond to the beginning
and ending of the period you were a resident of the United
States. You must show the specific period of residence for
each year for which you are requesting certification. For
information on determining your period of residency, see Pub.
519.
Fiscal year taxpayers. Fiscal year filers also enter a 4-digit
(YYYY) calendar year on line 7. You must request a separate
calendar year certification for any part of a fiscal tax year that
falls outside the calendar year.
Current year certification. If the applicant requests
certification for purposes of claiming benefits under an
income tax treaty or VAT exemption for any period during the
current calendar year or a year for which a tax return is not
yet required to be filed with the IRS, the applicant must
include penalties of perjury statement(s) stating that such
applicant is a U.S. resident and will continue to be so
throughout the current tax year. See Table 2 for the current
year penalties of perjury statement you must enter on line 10
of Form 8802 or attach to the form.
Note. For VAT certification, the penalties of perjury
statement must include a statement that the business activity
has not changed since the last return was filed. For more
information, see the instructions for line 10, later.
3-year procedure. If you are using the 3-year procedure
(discussed earlier), enter all years in the 3-year period, as
applicable, on the Form 8802 filed for the first year. For years
2 and 3, enter only the current calendar year for which you
are requesting certification.
Instructions for Form 8802 (Rev. 10-2024)
Table 1. Statement Required If Applicant Did Not File a U.S. Income Tax Return
IF the applicant was not
required to file a U.S. income
tax return and the applicant
is...
an individual
THEN ...
attach proof of income (for example, an income statement, Form W-2, Form 1099, etc.) and a
written statement that explains why the individual is not required to file an income tax return for
the tax period(s) for which certification is based. If the individual is a U.S. citizen, the written
statement must be made under penalties of perjury.
a child under age 19, or under
attach a signed copy of the Form 8814.
age 24 if a full-time student,
whose parent(s) elected to
report the child's income on their
return
a qualified subchapter S
attach proof of the election made on Form 8869, and all other requirements listed in the
subsidiary (QSub) (include the
instructions for line 4f that apply to the parent S corporation.
parent S corporation information
on line 6 of Form 8802)
a trust or estate
attach an explanation of why the trust or estate is not required to file Form 1041.
a common trust fund
attach a copy of the determination letter or proof that a participant is not required to file.
a group trust
attach a copy of the determination letter or private letter ruling.
a partnership described in
section 761(a)
attach a copy of the section 761(a) election submitted with Form 1065 or a statement from a
general partner that is signed and dated under penalties of perjury. See Table 2, Current Year
Penalties of Perjury Statements.
a government entity
submit in writing, on official government letterhead, an explanation of why the government entity
is exempt from a filing requirement. The letter must include an acknowledgment that a Form 6166
governmental residency certification letter issued by the IRS is not a ruling or determination letter
regarding the organization’s governmental or tax-exempt status for federal tax purposes generally
or regarding deductibility of contributions to or for the use of the organization under section 170,
and may not be relied on as such. A government official with the authority to bind the organization
or agency must sign and date the letter under penalties of perjury.
a foreign partnership
include all information indicated in the instructions for line 4b for each partner requesting
certification.
a domestic disregarded entity
(domestic DRE)
include the entity's single owner information on line 6 of Form 8802. Include with Form 8802: the
owner's name and entity type (for example, corporation, partnership), TIN, and all other
certification information required for the owner's type of entity. If the DRE has not filed a Form
8832 with the IRS, also include a statement from the owner, signed under penalties of perjury
(see Table 2).
a foreign disregarded entity
(foreign DRE)
attach a copy of the Form 8858 filed with the U.S. owner's income tax return for the calendar
year(s) for which certification is requested. If the owner has not identified the foreign DRE on the
Form 8858, the IRS cannot certify the foreign DRE. Include the foreign DRE's owner information
on line 6 (Form 8802). Include with Form 8802 the owner's name and entity type, TIN, and all
other certification information required for the owner's type of entity.
Line 8. Tax Period(s)
If you are requesting certification for a tax period for which a
tax return is not yet due, enter the four-digit year and two-digit
month (YYYYMM) that correspond to the latest return
required to have been filed (including extensions). If you are a
fiscal year taxpayer, enter the year and month that
correspond to the end of that fiscal tax year. For a prior year
certification, the four-digit year and two-digit month should
correspond to the end of the prior year tax period for which
certification is requested.
Note. These examples assume no extension is filed, unless
stated otherwise.
Instructions for Form 8802 (Rev. 10-2024)
Example 1. A Form 1040 filer who is completing Form
8802 for certification year 2024 on January 1, 2024, would
enter 202212 on line 8. This is because on January 1, 2024,
the 2022 Form 1040 is the latest return required to have been
filed by an individual requesting certification for 2024.
Example 2. On August 1, 2024, the same Form 1040 filer
would enter 202312 on line 8 as the tax period for
certification year 2024 (the 2023 Form 1040 was required to
have been filed before August 1, 2024).
If the Form 1040 filer had filed an extension for 2023, the
filer would enter 202212 on line 8. This is because on August
1, 2024, the 2022 Form 1040 is the latest return required to
be filed.
11
Example 3. On January 1, 2024, a Form 1040 filer
completing Form 8802 for certification year 2021 would enter
202112.
Example 4. A Form 1120 filer has a fiscal year ending on
September 30. The Form 1120 filer completing Form 8802 for
certification year 2024 on February 15, 2024, would enter
202209 on line 8. This is because on February 15, 2024, the
2022 Form 1120 with fiscal year ending September 30, 2023,
is the latest return required to have been filed.
If you were not required to file a U.S. tax return for the tax
period for which certification is requested, enter the tax
period that would have been applicable, if you were required
to file a U.S. tax return. After the tax period, add "(not
required to file)."
Line 9. Purpose of Certification
You must indicate the purpose of the certification.
The IRS will return your application to you for
completion if you do not include a purpose on the
CAUTION application.
!
Income tax treaty. If you are requesting certification to
obtain benefits under an income tax treaty but you have
requested certification for a nontreaty country, the IRS will
return your application to you for correction.
VAT. You can find the North American Industry Classification
System (NAICS) codes in the instructions for your tax return
(for example, Form 1120 or Schedule C (Form 1040)). If you
do not provide an NAICS code on Form 8802 and one was
not provided on the return you filed, one will not be entered
automatically. Form 6166 will only certify that you filed a
return with a particular NAICS code if it matches the NAICS
code on your application. If you provide a code that does not
match, Form 6166 will state that you represent that your
NAICS code is as stated on Form 8802.
Note. VAT certification requires a penalties of perjury
statement, and a statement that the NAICS codes have not
changed since the last return was filed. For more information,
see the instructions for line 10 next.
Line 10. Penalties of Perjury
Statements and Attachments
Enter penalties of perjury statements from Table 2 in the
space provided under line 10 or as an attachment to Form
8802. Penalties of perjury statements submitted separately
from Form 8802 must have a valid signature and date. See
Table 3.
VAT. For VAT certifications, the penalties of perjury statement
must also include a statement that the business activity
(NAICS code) has not changed since your last filed return.
3-year procedure. If you are using the 3-year procedure
(discussed earlier), you are required to enter a penalties of
perjury statement in the first year stating that the applicant is
a U.S. resident and will continue to be so through the current
tax year and the following 2 tax years. See Table 2 for the
3-year procedure penalties of perjury statement you must
enter on line 10 of Form 8802 or attach to Form 8802.
Note. For a Form 8802 submitted after the first year of the
3-year procedure, enter “See attached year 1 Form 8802 filed
under the 3-year procedure” in place of the penalties of
perjury statement on line 10.
Attachments. If someone other than the person signing
Form 8802 prepares an attachment that is submitted
separately from Form 8802, an individual who has authority
to sign Form 8802 must sign and date the attachment under
penalties of perjury. See Table 3.
Additional information. If you must submit additional
information with Form 8802, use the space provided under
line 10 or attach the information to the form.
Table 2. Current Year Penalties of Perjury Statements
THEN the Form
IF the applicant 8802 penalties of STATING: “This certification is given under penalties of perjury and to the best of
is...
perjury statement my knowledge and belief, the statements are true, correct, and complete.”
must include...
an individual
a statement from
the individual
[Insert name of individual and TIN] is a U.S. resident and will continue to be throughout the
current tax year.
an individual
claiming treaty
benefits for
teaching or
research
activities
a statement from
the individual
Countries other than Japan: [Insert name of individual and TIN] was a U.S. resident
within the meaning of Article [#] of the U.S.-[country] treaty (including, in some cases,
physical presence in the United States) immediately before entering [country]. The
assignment began on [date] and ends on [date]. Article [#] of the U.S.-[country] treaty
provides a [2 or 3] year exemption from income tax.
Japan: [Insert name of individual and TIN] is (and will continue to be) a U.S. resident within
the meaning of Article 4(1) of the U.S.-Japan treaty. The assignment began on [date] and
ends on [date]. Article 20 of the U.S.-Japan treaty provides a 2-year exemption from income
tax.
a partnership
a statement from
each individual
partner for which
certification is
requested
[Insert name of partner and TIN] is a U.S. resident and will continue to be throughout the
current tax year, and
a statement from a [Insert name of partnership and EIN] has filed its required return and the entity classification
general partner
has not changed since the return was filed.
12
Instructions for Form 8802 (Rev. 10-2024)
THEN the Form
IF the applicant 8802 penalties of STATING: “This certification is given under penalties of perjury and to the best of
is...
perjury statement my knowledge and belief, the statements are true, correct, and complete.”
must include...
an S corporation a statement from
each individual
shareholder for
which certification
is requested
a common trust
fund, grantor
trust, or simple
trust
[Insert name of shareholder and TIN] is a U.S. resident and will continue to be throughout
the current tax year, and
a statement from
an officer of the
corporation with
the authority to
legally bind the
corporation
[Insert name of S corporation and EIN] has filed its required return and the entity
classification has not changed since the return was filed.
a statement from
each individual
participant/owner/
beneficiary for
which certification
is requested
[Insert name and TIN] is a U.S. resident and will continue to be throughout the current tax
year, and
a statement from
the trustee with
authority to legally
bind the trust
[Insert name of trust and EIN] has filed its required return and the entity classification has
not changed since the return was filed.
Note: When the participant, beneficiary, or owner is other than an individual, use the
statement that corresponds to the type of entity.
any trust other
than a common
trust fund,
grantor trust, or
simple trust
a statement from [Insert name of trust and EIN] is a U.S. resident and will continue to be throughout the
the trustee with current tax year.
authority to legally
bind the trust
a corporation
a statement from
an officer of the
corporation with
the authority to
legally bind the
corporation
[Insert name of corporation and EIN] is a U.S. resident and will continue to be throughout
the current tax year.
an exempt
organization
a statement from
an officer of the
organization with
authority to legally
bind the
organization
[Insert name of organization and EIN] is a U.S. resident and will continue to be throughout
the current tax year.
an exempt
a statement from
organization
an officer of the
submitting a
organization with
Form 8802 under authority to legally
the 3-year
bind the
procedure (in
organization
year 1)
[Insert name of organization and EIN] is a U.S. resident and will continue to be throughout
the current tax year and the following 2 tax years.
an estate of a
decedent
a statement from
the personal
representative
[Insert name of estate and EIN] is a U.S. resident and will continue to be throughout the
current tax year.
an estate of a
a statement from
decedent
the personal
submitting a
representative
Form 8802 under
the 3-year
procedure (in
year 1)
[Insert name of estate and EIN] is a U.S. resident and will continue to be throughout the
current tax year and the following 2 tax years.
Instructions for Form 8802 (Rev. 10-2024)
13
THEN the Form
IF the applicant 8802 penalties of STATING: “This certification is given under penalties of perjury and to the best of
is...
perjury statement my knowledge and belief, the statements are true, correct, and complete.”
must include...
an employee
a statement from
benefit plan/trust an officer of the
plan/trust with
authority to legally
bind the plan/trust
[Insert name of plan/trust and EIN] is a U.S. resident and will continue to be throughout the
current tax year.
an employee
a statement from
benefit plan/trust an officer of the
submitting a
plan/trust with
Form 8802 under authority to legally
the 3-year
bind the plan/trust
procedure (in
year 1)
[Insert name of plan/trust and EIN] is a U.S. resident and will continue to be throughout the
current tax year and the following 2 tax years.
a partnership
under a section
761(a) election
[Insert name of partner and TIN] is a U.S. resident and will continue to be throughout the
current tax year, and
a statement from
each partner for
which certification
is requested
a statement from a a. [Insert name of partnership and EIN] has made an election pursuant to section 761(a).
general partner
As a result, it is not required to file Form 1065 on an annual basis and all of its partners
report their respective shares of income, gain, loss, deductions, and credits on their tax
returns as required.
b. The [insert name of partnership] 's entity classification has not changed since the filing of
the partners' returns.
a foreign
partnership
under
Regulations
section
1.6031(a)-1(b)
an additional
statement from a
general partner
[Insert name of partnership and EIN] is not required to file Form 1065 under Regulations
section 1.6031(a)-1(b) and the entity classification has not changed since the filing of the
partners' returns.
a disregarded
entity (DRE)
a statement from
the owner of the
DRE
Under penalties of perjury, I declare that (i) [insert name and TIN of the owner of the
disregarded entity], is the single owner of [insert trading name of the disregarded entity], a
[insert Limited Liability Company, Limited Partnership, Limited Liability Partnership, or other,
as appropriate] that is classified as a disregarded entity for United States income tax
purposes; (ii) the single owner is a [insert federal tax classification of the owner, that is,
corporation, partnership, individual, etc.]; and (iii) as such [insert name of the single owner
of the disregarded entity] is required to take into account all the income, gain, losses,
deductions, and credits against tax of the disregarded entity on their U.S. federal income
tax or information return; and (iv) the single owner of the disregarded entity is a U.S.
resident and will continue to be throughout the current tax year. I further declare under
penalties of perjury that I am an officer, manager, or member of the disregarded entity with
the authority to legally bind the entity and, to the best of my knowledge and belief, the
statements herein made are true, correct, and complete.
a nominee
a statement from
each individual or
entity for whom the
nominee is acting
[Insert name and TIN of individual(s)/entity(ies) on whose behalf the nominee is acting] is a
U.S. resident and will continue to be throughout the current tax year. A single owner of the
disregarded entity is a U.S. resident and will continue to be throughout the current tax year.
This certification is given under penalties of perjury and, to the best of my knowledge and
belief, the statements herein made are true, correct, and complete.
Signature and Date
An individual who has the authority to sign Form 8802 must
sign and date the application or the IRS will not consider
Form 8802 to be complete and valid. A third party
representative with authorization to sign Form 8802 must
attach documentation (for example, Form 2848) of the
authorization. See Table 3 to determine who has authority to
sign Form 8802.
14
Note. Form 8802 may be signed digitally; however, digital
signatures are not accepted on Form 2848 and Form 8821.
To avoid processing delays and possible rejection of Form
8802, if an individual who is not identified in the instructions
signs Form 8802, enter a statement on line 10 and attach any
appropriate documentation to indicate such individual's
authority to sign Form 8802. If you are granting authority to a
third party, you must sign and date the documentation.
Instructions for Form 8802 (Rev. 10-2024)
Table 3. Who Has Authority To Sign Form 8802
IF the applicant is...
THEN the individual with authority to sign Form 8802 is...
an individual
the individual.
a married couple
both spouses.
a minor child who cannot sign
either parent by signing the child's name and adding “By (your signature), parent for minor child.”
a child under age 19, or under
age 24 if a full-time student,
whose parent(s) reported the
child's income on Form 8814
the parent who filed Form 8814 with their income tax return.
a partnership
any partner or partners duly authorized to act for the partnership (general partner or partnership
representative). Each partner must certify that they have such authority.
an S corporation
any corporate officer, for example, president, vice president, treasurer, chief accounting officer,
etc., duly authorized by the corporation to bind the corporation in accordance with applicable state
law.
a trust, common trust fund,
grantor trust, or simple trust
the fiduciary (trustee, executor, administrator, receiver, or guardian).
an estate of a decedent
the personal representative (executor or administrator).
a corporation
any corporate officer, for example, president, vice president, treasurer, chief accounting officer,
etc., duly authorized by the corporation to bind the corporation in accordance with applicable state
law.
an employee benefit plan or
trust
any organization officer, for example, president, vice president, treasurer, chief accounting officer,
etc., duly authorized by the plan or trust to bind the plan or trust in accordance with applicable state
law.
an exempt organization
any organization officer, for example, president, vice president, treasurer, chief accounting officer,
etc., duly authorized by the organization to bind the organization in accordance with applicable
state law.
a partnership under a section
761(a) election
any partner or partners duly authorized to act for the partnership. Each partner must certify that
they have such authority.
a governmental organization
an officer of the governmental organization with authority in the course of their official duties to bind
the organization.
Daytime Phone Number
Providing your daytime phone number speeds the processing
of Form 8802, if we have questions about items on your
application, such as the NAICS code, type of applicant, etc.
By answering our questions over the phone, we may be able
to continue processing your Form 8802 without mailing you a
letter. If you are filing a joint application, you can enter either
your or your spouse's daytime phone number.
Line 11. Number of Certifications
(Forms 6166) Requested for Each
Country
Enter the number of certifications (Forms 6166) requested for
each country listed in columns A, B, C, and D. For any
country not listed, enter the country in the blank spaces at
the bottom of column D. If you are requesting certifications for
more than 1 calendar year for a country, enter the number of
certifications requested for all years to get the total number of
certifications requested for that country.
Example. You are requesting certifications for Germany.
You need three certifications for 2021, two certifications for
2022, and four certifications for 2023. Enter nine as the total
number of certifications requested for Germany.
Instructions for Form 8802 (Rev. 10-2024)
Note. If you are requesting certifications for multiple years,
attach a statement to Form 8802 identifying the country, year,
and number of certifications per year. The total must agree
with the number entered to the right of the related country
code on line 11.
Line 12. Total Number of
Certifications (Forms 6166)
Requested
Add the total number of certifications requested in columns
A, B, C, and D of line 11, and enter the total on line 12.
When To Seek U.S. Competent
Authority Assistance
If your request for Form 6166 is denied, or if you are denied
treaty benefits by a U.S. treaty partner, and you believe you
are entitled to treaty benefits under a specific treaty article,
you can request U.S. competent authority assistance
following the procedures established in Revenue Procedure
2015-40, available at IRS.gov/irb/2015-35_IRB#RP-2015-40.
A request for U.S. competent authority assistance
regarding a residency issue will be accepted for
consideration only if it is established that the issue requires
consultation with the foreign competent authority to ensure
consistent treatment by the United States and the applicable
15
treaty partner. The U.S. competent authority does not make
unilateral determinations with respect to residency.
Residency determinations are made by mutual agreement
between the two competent authorities.
The U.S. competent authority cannot consider
requests involving countries with which the United
CAUTION States does not have an income tax treaty.
!
Your request for U.S. competent authority assistance
should be mailed to:
Commissioner, Large Business and International
Division
Internal Revenue Service
1111 Constitution Avenue, NW
SE:LB:TTPO:APMA:TAIT:K
Washington, DC 20224
(Attention: TAIT)
Note. Do not send Form 8802 to the address above. This
address should only be used to request U.S. competent
authority assistance. Mail Forms 8802 to the appropriate
address in Philadelphia, PA, under Where To File, earlier.
Privacy Act and Paperwork Reduction Act Notice. We
ask for the information on this form under sections 6103 and
6109 of the Internal Revenue Code. You are required to
provide the information requested on this form only if you
wish to have your U.S. residency for tax purposes certified in
order to claim VAT exemption or to claim certain benefits
under a tax treaty between the United States and the foreign
country (countries) indicated on Form 8802. We need this
information to determine if the applicant can be certified as a
U.S. resident for tax purposes for the period specified. Failure
to provide the requested information may prevent
certification. Providing false or fraudulent information may
subject you to penalties. If you designate an appointee to
receive Form 6166, but do not provide all of the information
requested, we may be unable to honor the designation.
Generally, tax returns and tax return information are
confidential, as required by section 6103. However, section
16
6103 authorizes or requires us to disclose this information in
certain circumstances. We may disclose the information to
the tax authorities of other countries pursuant to a tax treaty.
We may disclose this information to the Department of
Justice for civil and criminal litigation. We may also disclose
this information to cities, states, the District of Columbia, and
U.S. commonwealths and territories for use in administering
their tax laws, to federal and state agencies to enforce federal
nontax criminal laws, or to federal law enforcement and
intelligence agencies to combat terrorism.
You are not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books
or records relating to a form or its instructions must be
retained as long as their contents may become material in the
administration of any Internal Revenue law.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
average time is:
Recordkeeping . . . . . . . . . . . . . . . . . .
Learning about the law
or the form . . . . . . . . . . . . . . . . . . . . .
Preparing the form . . . . . . . . . . . . . . . .
Copying, assembling, and sending the
form
to the IRS . . . . . . . . . . . . . . . . . . . . . .
33 min.
1hr., 13 min.
1 hr., 3 min.
48 min.
If you have comments concerning the accuracy of these
time estimates or suggestions for making this form simpler,
we would be happy to hear from you. You can send us
comments from IRS.gov/FormComments. You can write to
the Internal Revenue Service, Tax Forms and Publications
Division, 1111 Constitution Ave. NW, IR-6526, Washington,
DC 20024. Do not send the form to this address. Instead,
see Where To File, earlier.
Instructions for Form 8802 (Rev. 10-2024)
This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.