COVID-19 Delays: U.S. Residency Certification We are now open and processing applications. Expect delays as we handle the backlog. Use Form 8802 to request Form 6166, a letter of U.S. residency certification for purposes of claiming benefits under an income tax treaty or value added tax (VAT) exemption. You cannot use Form 6166 to substantiate that U.S. taxes were paid for purposes of claiming a foreign tax credit. Current Revision Form 8802 PDF Instructions for Form 8802 (Print VersionPDF) Recent Developments Temporary change in policy with respect to applications for U.S. residency certifications for a two-year period -- 04-APR-2022 IRS approves temporary use of e-signatures for certain forms -- 28-AUG-2020 Other Items You May Find Useful All Revisions for Form 8802 Tips to avoid delays in processing your Form 8802 About Publication 519, U.S. Tax Guide for Aliens About Publication 947, Practice Before the IRS and Power of Attorney Revenue Procedure 2018-50 Other Current Products Related Items About Form 2848, Power of Attorney and Declaration of Representative About Form 8821, Tax Information Authorization
