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

Form 8802, Application for United States Residency Certification 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-E08.123
    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 to 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-E08.123
    Philadelphia, PA 19104-5002

Fax - If payment is made electronically, 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)

Note: A user fee is charged to process all Forms 8802. Revenue Procedure 2018-50 announced a user fee increase for non-individual applicants effective December 1, 2018. Please review the Form 8802 Instructions for further details.

References/Related Topics