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Form 8802, Application for United States Residency Certification - Additional Certification Requests

Form 8802, Application for United States Residency Certification (PDF) is used to request a certificate of residency, Form 6166, that residents of the United States may need to claim income tax treaty benefits and certain other tax benefits in foreign countries.

Form 8802 contains an "Additional Request" box that, when checked, indicates that the application is from a taxpayer who has had his status as a U.S. resident previously approved. An applicant will only be entitled to check the “Additional Request” box on the Form 8802 if there are no meaningful changes to the information provided on the original application.

The check-box makes additional applications for the Form 6166 certification a less burdensome procedure since all of the information is on file.

Mailing Address

The mailing address and method to submit documents depends on how the applicant pays the fee.

Payment by check or money order

The payment, Form 8802, and any required attachments are sent to either:

  • Internal Revenue Service
    P.O. Box 71052
    Philadelphia, PA 19176-6052
    U.S.A.
  • Or, if mailed by private delivery service:
    Internal Revenue Service
    2970 Market Street
    BLN# 3-G23.100
    Philadelphia, PA 19104-5002

Electronic Payment

After the electronic confirmation number has been entered on page 1 of Form 8802, the Form 8802 and all the required attachments are sent either:

  • Department of the Treasury
    Internal Revenue Service
    Philadelphia, PA 19255-0625
  • Or, if mailed by private delivery service:
    Internal Revenue Service
    2970 Market Street
    BLN# 3-G23.100
    Philadelphia, PA 19104-5002

Fax - If payment is made electronically, up to 10 Forms 8802 (including all required attachments), for a maximum of 50 pages, can be faxed to the fax numbers below. A fax cover sheet stating the number of pages included in the transmission must be included.

The following fax numbers are not toll-free:

  • (267) 941-1035
  • (267) 941-1366 

Note: Form 8802 will not be processed unless a user fee is paid with the form. The user fee for Form 8802 applications is included in the Instructions for Form 8802.  For Forms 8802 received with a postmark date on or after April 1, 2012, the user fee is a flat rate fee of $85.00 per application, regardless of the number of certificates requested.

References/Related Topics

Page Last Reviewed or Updated: 19-Dec-2013