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Formulaire 8802 Instructions

Instructions pour le formulaire 8802, Demande de certificat de résidence aux États-Unis

Rév. août 2022

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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 8802  
(Rev. August 2022)  
(Use with the November 2018 revision of Form 8802.)  
Application for United States Residency Certification  
Internal Revenue Service  
2970 Market St.  
Contents  
Page Contents  
Page  
U.S. Residency Certification . . . . . . . 1  
General Instructions . . . . . . . . . . . . . 2  
Purpose of Form . . . . . . . . . . . . 2  
When To File . . . . . . . . . . . . . . 2  
User Fee . . . . . . . . . . . . . . . . . 2  
Where To File . . . . . . . . . . . . . . 3  
Line 9. Purpose of  
Philadelphia, PA 19104  
267-466-1679  
Certification . . . . . . . . . . . . 11  
Line 10. Penalties of Perjury  
Statements and  
Attachments . . . . . . . . . . . . 12  
Reminders  
Table 2. Current Year  
Penalties of Perjury  
First year employee benefit plans.  
Certification will not be issued to a trust  
that is part of an employee benefit plan  
during the employee benefit plan’s first  
year of existence, unless it is  
Who Is Eligible for Form  
Statements . . . . . . . . . 12  
6166 . . . . . . . . . . . . . . . . . 3  
Signature and Date . . . . . . . . . 14  
Who Is Not Eligible for Form  
Table 3. Who Has  
6166 . . . . . . . . . . . . . . . . . 3  
Authority To Sign  
Special Rules . . . . . . . . . . . . . . 4  
Form 8802 . . . . . . . . . . 15  
administered by a qualified custodian  
bank, as defined in 17 CFR  
Certification Under the  
Daytime Phone Number . . . . . . 15  
3-Year Procedure . . . . . . 4  
Line 11. Number of  
275.206(4)-2(d)(6)(i). See Who Is Not  
Form 8802 Filed Before  
Certifications (Forms  
Return Posted by the  
6166) Requested for  
IRS . . . . . . . . . . . . . . . 4  
Each Country . . . . . . . . . . . 15  
Individuals With  
Line 12. Total Number of  
U.S. Residency  
Certification  
Income Tax Treaty  
Many foreign countries withhold tax on  
certain types of income paid from  
sources within those countries to  
Residency Outside  
Certifications (Forms  
the United States . . . . . . 4  
6166) Requested . . . . . . . . 15  
Form 1116, Foreign Tax  
When To Seek U.S.  
Credit . . . . . . . . . . . . . . 4  
Competent Authority  
Assistance . . . . . . . . . . . . . 15  
United Kingdom . . . . . . . . . 5  
Specific Instructions . . . . . . . . . . . . . 5  
Checkboxes at Top of Page  
Section references are to the Internal  
Revenue Code unless otherwise noted.  
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.  
1
. . . . . . . . . . . . . . . . . . . . 5  
Additional Requests . . . . . . . 5  
Foreign Claim Form . . . . . . . 5  
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  
Line 2. Applicant's Address . . . . . 5  
Line 3a. Mailing Address . . . . . . . 6  
Mailing Form 6166 to A  
Foreign Address . . . . . . . 6  
Line 3b. Third Party  
Appointee's Information . . . . . 6  
What's New  
Penalty of perjury for a disregarded  
entity (DRE). In Table 2 we revised the  
penalty of perjury statement.  
Line 4a. Individual . . . . . . . . . . . 6  
Line 4b. Partnership . . . . . . . . . . 7  
Line 4c. Trust . . . . . . . . . . . . . . 7  
Line 4d. Estate . . . . . . . . . . . . . 8  
Line 4e. Corporation . . . . . . . . . 8  
Line 4f. S Corporation . . . . . . . . 9  
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  
Mailing Form 6166 to a foreign ad-  
dress. 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  
Line 4g. Employee Benefit  
Plan/Trust . . . . . . . . . . . . . . 9  
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  
Line 4h. Exempt  
Organization . . . . . . . . . . . . 9  
Line 4i. Disregarded Entity . . . . . 9  
Line 4j. Nominee Applicant . . . . . 9  
express courier, you must provide a  
DHL prepaid label and envelope/box. If  
you want domestic express delivery,  
you must provide a UPS or FEDEX  
prepaid label and envelope/box.  
Line 5. Statement Required  
If Applicant Did Not File a  
Management Center.  
U.S. Income Tax Return . . . . 11  
Table 1. Statement  
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  
Required If Applicant  
Did Not File a U.S.  
Please note, the 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  
Income Tax Return . . . . 10  
Line 6. Parent, Parent  
Organization, or Owner . . . . . 11  
Line 7. Calendar Year of  
Request . . . . . . . . . . . . . . 11  
information return and its partners/  
members/owners/beneficiaries filed  
Line 8. Tax Period(s) . . . . . . . . 11  
Jul 22, 2022  
Cat. No. 10827V  
 
income tax returns as residents of the  
United States.  
were paid for purposes of claiming a  
foreign tax credit.  
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),  
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.  
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  
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  
When To File  
treaty-reduced rate on receiving proof of  
U.S. residency.  
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.  
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.  
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  
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 2021:  
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  
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  
requirements have been met.  
Received with a postmark date  
Additional Requests, later, will require  
the payment of the applicable user fee.  
You should examine the  
before December 1, 2020, cannot be  
processed;  
specific income tax treaty to  
determine if any tax credit, tax  
TIP  
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  
Received with a postmark date on or  
exemption, reduced rate of tax, or other  
treaty benefit or safeguards apply.  
Income tax treaties are available at  
after December 1, 2020, can be  
processed with the appropriate  
documentation.  
User Fee  
Method of Payment  
Payment of the user fee can be by  
check, money order, or electronic  
payment.  
Form 8802 application(s) will not be  
processed until the nonrefundable user  
fee is paid. The user fee is for the  
Value Added Tax (VAT)  
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  
number of applications submitted, not  
the number of certifications requested.  
Check or Money Order  
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).  
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.  
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.  
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  
Requests by applicants other than  
individuals. The user fee for an  
application by each nonindividual  
applicant is $185 per Form 8802.  
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  
Note. If you pay by check, it will be  
converted into an electronic funds  
Instructions for Form 8802 (Rev. 8-2022)  
-2-  
       
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  
United States if the individual or entity is  
subject to U.S. tax by reason of  
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.  
residence, citizenship, place of  
incorporation, or other similar criteria.  
U.S. residents are subject to tax in the  
United States on their worldwide  
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:  
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.  
authorize us to process the copy of the  
check.  
Internal Revenue Service  
US Residency Certification  
Philadelphia, PA 19255-0625  
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.  
Electronic Payment (e-payment)  
Or, by private delivery service to:  
You can access the electronic payment  
page at the Pay.gov website. 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.  
Internal Revenue Service  
2970 Market Street  
You filed an appropriate income tax  
return (for example, Form 1120 for a  
domestic corporation).  
BLN# 3-E08.123  
Philadelphia, PA 19104-5016  
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.  
Electronic Payment  
The user fee website requires the  
entry of the following information.  
After you have received your electronic  
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).  
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.  
Applicant's name.  
Applicant's TIN or EIN.  
Submitter's name (name of person or  
entity submitting the payment).  
Who Is Not Eligible for  
Form 6166  
Contact email address.  
Contact phone number.  
If you are paying the user fee by  
e-payment, send Form 8802 and all  
required attachments to:  
Number of Form(s) 8802 submitted.  
Payment amount.  
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.  
Selection of bank account (Automatic  
Clearing House (ACH)) or debit or credit  
card, which will open a window for  
account information.  
Department of the Treasury  
Internal Revenue Service  
Philadelphia, PA 19255-0625  
You did not file a required U.S. return.  
You filed a return as a nonresident  
(including Form 1040-NR, Form  
1040-NR-EZ (before tax year 2020),  
Form 1120-F, Form 1120-FSC, or any of  
the U.S. possession tax forms).  
Once the IRS processes your  
Or, by private delivery service to:  
electronic payment, you will receive an  
electronic payment confirmation number  
for the transaction. Enter the electronic  
payment confirmation number on  
Internal Revenue Service  
2970 Market Street  
You are a dual resident individual  
BLN# 3-E08.123  
who has made (or intends to make),  
pursuant to the tie-breaker provision  
within an applicable treaty, a  
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, write the same  
electronic payment confirmation number  
on each form. The IRS will not process  
Form 8802 if the application does not  
include the electronic payment  
Philadelphia, PA 19104-5016  
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  
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.  
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 following fax numbers are  
available.  
confirmation number.  
877-824-9110 (within the United  
States only, toll free).  
Supplemental User Fee Payment  
304-707-9792 (inside or outside the  
The entity requesting certification is  
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  
United States, not toll free).  
an exempt organization that is not  
organized in the United States.  
The entity requesting certification is a  
Who Is Eligible for Form  
6166  
trust that is part of an employee benefit  
plan during the employee benefit plan's  
first year of existence, and it is not  
payment. Click the "Supplement  
In general, under an income tax treaty,  
an individual or entity is a resident of the  
Payment" checkbox at the input screen.  
Instructions for Form 8802 (Rev. 8-2022)  
-3-  
     
administered by a qualified custodian  
bank, as defined in 17 CFR  
275.206(4)-2(d)(6)(i).  
3. You are a bona fide resident of a  
U.S. possession.  
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.  
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.  
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  
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.  
Third year. In the third year for which  
certification is requested under this  
procedure, you must submit a  
penalties of perjury statement), provided  
there are no material changes to the  
information entered on the Form 8802 in  
year 1.  
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.  
Certification will not be issued to  
a trust that is part of an  
!
CAUTION  
employee benefit plan during  
the employee 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).  
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.  
If you are described in category 2  
and are claiming treaty benefits under a  
provision applicable to payments  
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.  
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  
Form 8802 Filed Before Return  
Posted by the IRS  
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  
If your return has not been posted by the attach to the form.  
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  
Exceptions  
You do not need to attach the additional  
statement or documentation requested  
if you:  
organization during the period for which  
the certification is requested.  
application if you include a copy of the  
income tax return with your Form 8802.  
Write “COPY — do not process” on the  
tax return.  
Are a U.S. citizen or green card  
First year. In the first year for which a  
certification is requested under this  
procedure, you must submit a  
holder; and  
Are requesting certification only for  
Bangladesh, Bulgaria, Cyprus, Hungary,  
Iceland, India, Kazakhstan, Malta, New  
Zealand, Russia, South Africa, Sri  
Lanka, or Ukraine; and  
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,  
including the 3-year procedure, see  
Information, later.  
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 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.  
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.  
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.  
Instructions for Form 8802 (Rev. 8-2022)  
-4-  
         
In addition, individuals who have  
original application, it does not need to  
be resubmitted with the request for an  
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  
already filed their federal income tax  
return must submit a copy of it, including additional Form 6166. In the signature  
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.  
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 provided by the IRS (for  
example, a determination letter).  
United Kingdom  
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.  
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.  
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  
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.  
On the Internet at  
HMRC.gov.uk, enter "US  
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  
Double Taxation" in the search  
box, and scroll down to the link for the  
Form US-Individual 2002 or Form  
US-Company.  
Call 44-135-535-9022 if calling  
from outside the U.K., or  
0300-200-3300 if calling from  
the U.K.  
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  
Send the completed U.K. form to the  
IRS with your completed Form 8802.  
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  
information.  
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  
Specific Instructions  
Checkboxes at Top of  
Page 1  
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.  
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.  
For additional information on  
how to notify the IRS of your  
For more information about  
foreign countries with which the  
IRS has an agreement to  
new name, you can also contact  
customer service. For businesses, the  
number is 800-829-4933. For  
process a foreign claim form, call the  
U.S. residency certification unit at  
267-941-1000 (not a toll-free number).  
An applicant can only use this  
additional request procedure if there are  
no changes to the applicant's tax  
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.  
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  
Applicant's Name and U.S.  
Taxpayer Identification  
Number  
Line 2. Applicant's  
Address  
As part of certifying U.S. residency, the  
IRS must be able to match the name(s)  
and taxpayer identification number(s)  
Enter your address for the calendar year  
for which you are requesting  
most recently issued Form 6166 relating (TIN(s)) on this application to those  
to the same tax period.  
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.  
certification. If you are an individual who  
lived outside the United States during  
the year for which certification is  
Additional documentation. If you are  
requesting certification for a previously  
identified country and if additional  
requested, the special rules under  
documentation was necessary for the  
Instructions for Form 8802 (Rev. 8-2022)  
-5-  
           
8802. If you enter an entity such as a  
For more information, see Pub. 947.  
United States, earlier, may apply to you. corporation or trust on line 3b, identify a  
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.  
specific individual at the entity who can  
Do not enter a P.O. box number  
answer questions about your Form  
or C/O address. Certification  
!
8802. If you do not identify a specific  
CAUTION  
may be denied if the applicant  
individual, the IRS is authorized to  
enters a P.O. box or C/O address.  
communicate with any person  
employed by the entity.  
Line 3a. Mailing Address  
If you have multiple appointees,  
Form 6166 and any related  
attach a list of the additional appointees  
correspondence can be mailed to you or  
not identified on line 3b whom the IRS  
to a third party appointee. If you provide  
can communicate with regarding your  
an address on line 3a, it will be used for  
Form 8802. If only one individual is  
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  
all mail correspondence relating to your  
shown on line 3b, the IRS is authorized  
Form 6166 request. If you do not  
to communicate only with that person.  
indicate a mailing address on line 3a,  
the IRS will mail Form 6166 to the  
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.  
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).  
requested.  
Mailing Form 6166 to A Foreign  
Address  
Form 6166, U.S. Residency  
For more information, see  
Procedure, earlier.  
The Centralized Authorization File  
(CAF) contains information on third  
parties authorized to represent  
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. If  
you want domestic express delivery,  
you must provide a UPS or FEDEX  
prepaid label and envelope/box.  
Line 4a. Individual  
taxpayers before the IRS and/or receive  
and inspect confidential tax information.  
If your appointee has a CAF number,  
enter it on line 3b.  
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  
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  
Please note, the 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  
section 6103(c) and the regulations  
thereunder, authorization on Form 8821  
will not be accepted if it covers matters  
other than federal tax matters.  
Internal Revenue Service  
2970 Market St.  
purposes, see Nonresident Alien or  
Resident Alien in Pub. 519.  
Philadelphia, PA 19104  
267-466-1679  
Form 2848 authorizes a third party to  
represent you before the IRS. Only  
individuals who are recognized to  
practice before the IRS can be  
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  
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.  
Line 3b. Third Party  
Appointee's Information  
authorized to represent you. The only  
individuals who can be recognized  
representatives are the following.  
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.  
Attorneys.  
Certified Public Accountants.  
Enrolled Agents.  
Enrolled Actuaries (the authority to  
practice before the IRS is limited).  
Student attorney or CPA (must  
The third party appointee identified  
on line 3b should be someone the IRS  
can communicate with in order to  
resolve questions related to the  
receive permission to practice before  
the IRS).  
Enrolled Retirement Plan Agents (the  
authority to practice before the IRS is  
limited).  
processing of your Form 8802. This  
individual should be knowledgeable  
Students, teachers, and trainees.  
If you filed Form 1040 and you are in the  
United States under an “F-1,” “J-1,”  
Certain individuals who have a  
about Form 8802 and able to respond to special relationship or status with the  
any IRS questions regarding your Form  
taxpayer.  
Instructions for Form 8802 (Rev. 8-2022)  
-6-  
       
“M-1,” or “Q-1” visa, include the  
following with Form 8802.  
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.  
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).  
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.  
1. A statement explaining why Form  
1040 was filed.  
2. A statement and documentation  
showing that you reported your  
worldwide income.  
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.  
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.  
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.  
If you have made a first-year  
Line 4b. Partnership  
residence election under section  
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  
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  
Grantor trust. Include the following  
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.  
with Form 8802.  
distributive share of partnership income  
includes the item of income paid to the  
partnership.  
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 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.  
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.  
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  
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  
nonresident alien but due to meeting the  
substantial presence test become a  
resident alien during the same calendar  
year.  
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.  
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  
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  
3. Unless the requester is a partner  
in the partnership during the tax year for  
Instructions for Form 8802 (Rev. 8-2022)  
-7-  
   
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.  
of Form 8802 as if the IRA was  
requesting the certification.  
Revenue Ruling 2014-24, available at  
Also, see Notice 2012-6, available at  
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.  
3. A statement that the bank or  
financial institution is a trustee of the  
IRA.  
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  
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.  
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.  
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.  
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  
Group trusts described in Revenue  
Ruling 1981-100; including modifica-  
tions from Revenue Rulings 2011-1,  
2004-67, and 2014-24, and An-  
nouncement 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.  
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  
A group trust that is seeking benefits  
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.  
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  
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.  
Corporations requesting U.S.  
themselves entitled to benefits under  
the Switzerland Income Tax Treaty as a  
resident of the United States.  
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.  
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  
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  
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  
Revenue Ruling 1981-100, 1981-13  
I.R.B. 33, as clarified and modified by  
Revenue Ruling 2004-67, available at  
and modified by Revenue Ruling  
before seeking certification.  
2011-1, available at IRS.gov/irb/  
Instructions for Form 8802 (Rev. 8-2022)  
-8-  
   
3-year procedure. See Certification  
residency certification letter issued by  
the IRS is not a ruling or determination  
letter regarding the organization’s  
tax-exempt status for federal tax  
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.  
Line 4h. Exempt  
Organization  
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  
Generally, an organization that is  
exempt from U.S. income tax must:  
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.  
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.  
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.  
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.  
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  
Note. See line 5 for more information  
regarding the DRE's owner information  
that may be required to be included with  
Form 8802.  
3. Unless the requester is a  
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  
shareholder in the S corporation during  
the tax year for which certification is  
requested, authorization from an officer  
with legal authority to bind the  
Line 4j. Nominee Applicant  
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.  
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 you are acting as a  
nominee is a partnership, then you must  
submit the certification information for  
each of the partners requesting  
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  
Line 4g. Employee Benefit  
Plan/Trust  
contributions to or for the use of the  
organization under section 170, and  
may not be relied on as such.  
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.  
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  
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.  
certification. In addition, you must  
include the following with Form 8802.  
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.  
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.  
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  
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  
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.  
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  
Certification will not be issued to  
a trust that is part of an  
!
CAUTION  
employee benefit plan during  
the employee 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 are a nominee partnership,  
please do not provide information  
concerning your partners. The  
residence of your partners will not be  
verified.  
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  
3-year procedure. If you check  
box 4g, you may be able to use the  
acknowledgment that a Form 6166  
Instructions for Form 8802 (Rev. 8-2022)  
-9-  
         
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...  
THEN ...  
an individual  
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  
age 24 if a full-time student,  
whose parent(s) elected to  
report the child's income on their  
return  
attach a signed copy of the Form 8814.  
a qualified subchapter S  
attach proof of the election made on Form 8869, and all other requirements listed in the  
instructions for line 4f that apply to the parent S corporation.  
subsidiary (QSub) (include the  
parent S corporation information  
on line 6 of Form 8802)  
a trust or estate  
a common trust fund  
a group trust  
attach an explanation of why the trust or estate is not required to file Form 1041.  
attach a copy of the determination letter or proof that a participant is not required to file.  
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)  
for tax years beginning on or after January 1, 2004, if the DRE is organized outside the United  
States and the owner is a U.S. person, 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. 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. If  
certification is being requested for tax years prior to January 1, 2004, the IRS does not require  
the U.S. owner to attach a copy of the Form 8858, but the U.S. owner must attach proof that a  
U.S. resident owns the foreign DRE. For example, if a U.S. corporation owns the foreign DRE,  
the applicant must attach a copy of Schedule N (Form 1120) filed with the owner's income tax  
return for the calendar year for which certification is requested. If the owner has not identified the  
DRE on an attachment to its Schedule N, the IRS cannot certify the foreign DRE.  
Instructions for Form 8802 (Rev. 8-2022)  
-10-  
 
certification. However, see the  
tax period for which certification is  
requested.  
Line 5. Statement  
Required If Applicant Did  
Not File a U.S. Income Tax  
Return  
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  
Note. These examples assume no  
extension is filed, unless stated  
otherwise.  
If the applicant was not required to file a  
U.S. income tax return for the tax  
Example 1. A Form 1040 filer who is  
completing Form 8802 for certification  
year 2020 on January 1, 2020, would  
enter 201812 on line 8. This is because  
on January 1, 2020, the 2018 Form  
1040 is the latest return required to have  
been filed by an individual requesting  
certification for 2020.  
Example 2. On August 1, 2020, the  
same Form 1040 filer would enter  
201912 on line 8 as the tax period for  
certification year 2020 (the 2019 Form  
1040 was required to have been filed  
before August 1, 2020).  
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.  
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.  
Line 6. Parent, Parent  
Organization, or Owner  
If you answered “Yes” to line 5, do not  
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. The date for filing a 2019 Form  
1040 was automatically postponed to  
July 15, 2020, due to the COVID-19  
pandemic. See Notice 2020-18,  
2020-15 I.R.B. 590, available at  
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 the Form 1040 filer had filed an  
extension for 2019, the filer would enter  
201812 on line 8. This is because on  
August 1, 2020, the 2018 Form 1040 is  
the latest return required to be filed.  
Example 3. On January 1, 2020, a  
Form 1040 filer completing Form 8802  
for certification year 2017 would enter  
201712.  
Example 4. A Form 1120 filer has a  
fiscal year ending on September 30.  
The Form 1120 filer completing Form  
8802 for certification year 2020 on  
February 15, 2020, would enter 201809  
on line 8. This is because on February  
15, 2020, the 2018 Form 1120 with  
fiscal year ending September 30, 2019,  
is the latest return required to have been  
filed.  
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.  
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.  
Disregarded entity (DRE). The single  
owner of a DRE must include the  
following information on Form 8802.  
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.  
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).  
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 8. Tax Period(s)  
If you are requesting certification for a  
tax period for which a tax return is not  
yet due, enter the 4-digit year and  
2-digit month (YYYYMM) that  
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.  
correspond to the latest return required  
to have been filed (including  
Line 9. Purpose of  
Certification  
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  
4-digit year and 2-digit month should  
correspond to the end of the prior year  
You must indicate the purpose of the  
certification.  
If you entered the most recent prior  
year on this line, see Form 8802 Filed  
earlier.  
The IRS will return your  
application to you for  
!
CAUTION  
completion if you do not include  
Enter the 4-digit (YYYY) calendar  
year(s) for which you are requesting  
a purpose on the application.  
Instructions for Form 8802 (Rev. 8-2022)  
-11-  
         
not changed since the last return was  
filed. For more information, see the  
instructions for line 10 next.  
current tax year and the following 2 tax  
years. See Table 2 for the 3-year  
procedure penalties of perjury  
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.  
statement you must enter on line 10 of  
Form 8802 or attach to Form 8802.  
Line 10. Penalties of  
Perjury Statements and  
Attachments  
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.  
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.  
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  
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.  
Note. VAT certification requires a  
penalties of perjury statement, and a  
statement that the NAICS codes have  
Table 2. Current Year Penalties of Perjury Statements  
THEN the Form  
8802 penalties of  
IF the applicant perjury statement STATING: “This certification is given under penalties of perjury and to the best of  
is...  
must include...  
my knowledge and belief, the statements are true, correct, and complete.”  
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  
an individual  
claiming treaty  
benefits for  
teaching or  
research  
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.  
activities  
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.  
a statement from  
each individual  
[Insert name of shareholder and TIN] is a U.S. resident and will continue to be throughout  
the current tax year, and  
an S corporation shareholder for  
which certification  
is requested  
Instructions for Form 8802 (Rev. 8-2022)  
-12-  
   
THEN the Form  
8802 penalties of  
IF the applicant perjury statement STATING: “This certification is given under penalties of perjury and to the best of  
is...  
must include...  
my knowledge and belief, the statements are true, correct, and complete.”  
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 [Insert name and TIN] is a U.S. resident and will continue to be throughout the current tax  
a common trust each individual  
fund, grantor participant/owner/  
year, and  
trust, or simple beneficiary for  
trust  
which certification  
is requested  
a statement from  
the trustee with  
[Insert name of trust and EIN] has filed its required return and the entity classification has  
not changed since the return was filed.  
authority to legally Note: When the participant, beneficiary, or owner is other than an individual, use the  
bind the trust  
statement that corresponds to the type of entity.  
any trust other a statement from [Insert name of trust and EIN] is a U.S. resident and will continue to be throughout the  
than a common the trustee with current tax year.  
trust fund,  
authority to legally  
grantor trust, or bind the trust  
simple trust  
a statement from  
a corporation an officer of the  
corporation with the  
[Insert name of corporation and EIN] is a U.S. resident and will continue to be throughout  
the current tax year.  
authority to legally  
bind the corporation  
a statement from  
[Insert name of organization and EIN] is a U.S. resident and will continue to be throughout  
the current tax year.  
an exempt  
organization  
an officer of the  
organization with  
authority to legally  
bind the  
organization  
an exempt  
organization  
submitting a  
a statement from  
an officer of the  
organization with  
[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.  
Form 8802 under authority to legally  
the 3-year  
procedure (in  
year 1)  
bind the  
organization  
a statement from  
[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 the personal  
decedent  
representative  
an estate of a a statement from  
[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.  
decedent  
submitting a  
Form 8802 under  
the 3-year  
the personal  
representative  
procedure (in  
year 1)  
a statement from  
an officer of the  
[Insert name of plan/trust and EIN] is a U.S. resident and will continue to be throughout the  
current tax year.  
an employee  
benefit plan/trust plan/trust with  
authority to legally  
bind the plan/trust  
Instructions for Form 8802 (Rev. 8-2022)  
-13-  
THEN the Form  
8802 penalties of  
IF the applicant perjury statement STATING: “This certification is given under penalties of perjury and to the best of  
is...  
an employee  
must include...  
my knowledge and belief, the statements are true, correct, and complete.”  
a statement from  
[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.  
benefit plan/trust an officer of the  
submitting a  
plan/trust with  
Form 8802 under authority to legally  
the 3-year  
procedure (in  
year 1)  
bind the plan/trust  
a partnership  
a statement from  
[Insert name of partner and TIN] is a U.S. resident and will continue to be throughout the  
current tax year, and  
under a section each partner for  
761(a) election 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  
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.  
Regulations  
section  
1.6031(a)-1(b)  
a disregarded a statement from  
Under penalties of perjury, I declare that: (i) [insert name, 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, i.e.,  
corporation, partnership, individual, etc.]; (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 its/his/her 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.  
entity (DRE)  
the owner of the  
DRE  
a nominee  
a statement from  
each individual or  
[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  
entity for whom the disregarded entity is a U.S. resident and will continue to be throughout the current tax year.  
nominee is acting  
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.  
attach documentation (for example,  
Form 2848) of the authorization. See  
Table 3 to determine who has authority  
to sign Form 8802.  
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.  
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  
To avoid processing delays and  
possible rejection of Form 8802, if an  
individual who is not identified in the  
authorization to sign Form 8802 must  
Instructions for Form 8802 (Rev. 8-2022)  
-14-  
 
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.  
both spouses.  
a married couple  
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 the parent who filed Form 8814 with his/her income tax return.  
age 24 if a full-time student,  
whose parent(s) reported the  
child's income on Form 8814  
a partnership  
any partner or partners duly authorized to act for the partnership (general partner or partnership  
representative). Each partner must certify that he or she has 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  
a corporation  
the personal representative (executor or administrator).  
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 he  
or she has such authority.  
a governmental organization  
an officer of the governmental organization with authority in the course of his or her official duties  
to bind the organization.  
the number of certifications requested  
Daytime Phone Number  
When To Seek U.S.  
Competent Authority  
Assistance  
for all years to get the total number of  
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.  
certifications requested for that country.  
Example. You are requesting  
certifications for Germany. You need 3  
certifications for 2017, 2 certifications  
for 2018, and 4 certifications for 2019.  
Enter 9 as the total number of  
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  
certifications requested for Germany.  
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 11. Number of  
Certifications (Forms  
6166) Requested for Each  
Country  
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 treaty partner.  
The U.S. competent authority does not  
make unilateral determinations with  
respect to residency. Residency  
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  
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.  
requesting certifications for more than  
one calendar year for a country, enter  
determinations are made by mutual  
Instructions for Form 8802 (Rev. 8-2022)  
-15-  
       
agreement between the two competent  
authorities.  
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  
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  
The U.S. competent authority  
cannot consider requests  
!
CAUTION  
involving countries with which  
the United States does not have an  
income tax treaty.  
administration of any Internal Revenue  
law.  
requested information may prevent  
certification. Providing false or  
The time needed to complete and file  
this form will vary depending on  
individual circumstances. The estimated  
average time is:  
Your request for U.S. competent  
authority assistance should be mailed  
to:  
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.  
Commissioner, Large Business  
and International Division  
Internal Revenue Service  
1111 Constitution Avenue, NW  
SE:LB:TTPO:TA:TAIT:NC570-03  
Washington, DC 20224  
Recordkeeping . . . . . . .  
Learning about the law  
or the form . . . . . . . . . .  
Preparing the form. . . . .  
Copying, assembling,  
and sending the form  
33 min.  
Generally, tax returns and tax return  
information are confidential, as required  
by section 6103. However, section 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  
1hr., 13 min.  
1 hr., 3 min.  
(Attention: TAIT)  
to the IRS . . . . . . . . . . .  
48 min.  
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  
If you have comments concerning the  
accuracy of these time estimates or  
suggestions for making this form  
Department of Justice for civil and  
criminal litigation. We may also disclose  
this information to cities, states, the  
District of Columbia, and U.S.  
Philadelphia, PA, under Where To File,  
earlier.  
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.  
commonwealths and possessions for  
use in administering their tax laws, to  
federal and state agencies to enforce  
federal nontax criminal laws, or to  
federal law enforcement and  
Privacy Act and Paperwork Reduc-  
tion 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  
intelligence agencies to combat  
terrorism.  
You are not required to provide the  
information requested on a form that is  
Instructions for Form 8802 (Rev. 8-2022)  
-16-