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 adjusting any foreign tax credits previously claimed for those taxes.

When To Apply

You should mail your application, including full payment of the user fee, at least 45 days before the date you need 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 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 2015:
  • Received with a postmark date before December 1, 2014, cannot be processed.

  • Received with a postmark date on or after December 1, 2014, can be processed with the appropriate documentation.

User Fee

Form 8802 application(s) will not be processed until the $85 non-refundable user fee is paid.

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 an $85 user fee.

  
Applicants are advised to request all Forms 6166 on a single Form 8802 to avoid paying the $85 user fee charged for processing a second Form 8802.

3-year procedure.   You are required to pay the $85 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 electronic 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 send cash.

Multiple Forms 8802.   If you are submitting multiple Forms 8802, you may 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.

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 EFT cannot be processed for technical reasons, you authorize us to process the copy of the check.

Electronic Payment (e-payment)

Visit the IRS website at IRS.gov and enter “e-pay” in the search box. Click on the search result, Electronic Payment Options Home Page. Choose “User Fees” at the bottom of the page, and then click on U.S. Residency User Fee. Complete the form and submit online the information requested on the website.

Once your electronic payment has been processed, you will receive an electronic payment confirmation number for the transaction. Enter the electronic 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 electronic payment confirmation number. Either one is acceptable. If you make an electronic payment covering multiple Forms 8802, the same electronic payment confirmation number must be written on each form. Form 8802 will not be processed if the electronic payment confirmation number has not been entered on the application.

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.

  • Number of Form(s) 6166 requested.

  • Payment amount.

  • Selection of Automatic Clearing House (ACH) debit or credit card will open a window for account information.

Supplemental User Fee Payment

If you have been contacted by the U.S. Residency Certification Unit to make a supplemental payment, you can use the e-payment system on IRS.gov by checking the supplemental user fee checkbox.

Where To Apply

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 
P.O. Box 71052 
Philadelphia, PA 19176-6052

 
Or, by private delivery service to:

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, 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-G23.100 
Philadelphia, PA 19104-5002

Fax.   You can fax up to 10 Forms 8802 (including all required attachments) for a maximum of 50 pages to the fax numbers below. A fax cover sheet stating the number of pages included in the transmission must be used.

  The following fax numbers are not toll-free:
  • (267) 941-1035

  • (267) 941-1366

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. 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, Form 6166 is issued only when the IRS 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, or

  • 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 1040NR, U.S. Nonresident Alien Income Tax Return; Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents; Form 1120-F, U.S. Income Tax Return of a Foreign Corporation; Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation; or any of the U.S. possession 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 Reg. 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.

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 two 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.

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.

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 or Form 8821, 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, see 3-year procedure under Line 3b. Third Party Appointee's Information, later.

  In year 1, a penalty 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 two tax years. See Table 2 for the penalty of perjury statement for the 3-year procedure that must be entered on line 10 of Form 8802 or attached 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 penalty of perjury statement) and Form 2848 or Form 8821 attached, as applicable.

  Enter the current year on line 7. A penalty 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 penalty of perjury statement) and Form 2848 or Form 8821 attached, as applicable.

   Enter the current year on line 7. A penalty 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

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.

Individuals With Residency Outside the United States

If you are in any of the following categories for the current or prior tax year for which certification is requested, 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 green card holder or U.S. citizen who filed Form 2555, Foreign Earned Income.

  3. You are a bona fide resident of a U.S. possession.

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 U.S. 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, below.

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, Hungary, Iceland, India, Kazakhstan, Malta, New Zealand, Russia, South Africa, Sri Lanka, 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, Foreign Tax Credit, claiming either a foreign tax credit amount in excess of $5,000 U.S. 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.

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.

United Kingdom

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 2002) in addition to Form 8802. For copies of these forms, contact HM Revenue and Customs:

  • On the Internet at  
    www.hmrc.gov.uk, or

  • Telephone at: 44-115-974-0897 if calling from outside the U.K., or 0115-974-0897 if calling from the U.K.

Send the completed U.K. form to the IRS with your completed Form 8802.


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