Форма 8802 Інструкції
Інструкція по формуванню 8802, застосування для сертифікації стійкості США
20 серпня
Пов'язані форми
- Форма 8802 - Застосування для сертифікації резидентів США
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
Line 9. Purpose of
Philadelphia, PA 19104
267-466-1679
Line 10. Penalties of Perjury
Statements and
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
Who Is Not Eligible for Form
Table 3. Who Has
Authority To Sign
administered by a qualified custodian
bank, as defined in 17 CFR
Certification Under the
Line 11. Number of
275.206(4)-2(d)(6)(i). See Who Is Not
Eligible for Form 6166, later.
Form 8802 Filed Before
Certifications (Forms
Return Posted by the
6166) Requested for
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
Form 1116, Foreign Tax
When To Seek U.S.
Competent Authority
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
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
Mailing Form 6166 to A
Line 3b. Third Party
What's New
Penalty of perjury for a disregarded
penalty of perjury statement.
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
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
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.
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
Line 6. Parent, Parent
Line 7. Calendar Year of
information return and its partners/
members/owners/beneficiaries filed
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
Under the 3-Year Procedure, later.
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
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
SSA. See https://faq.ssa.gov/en-US/
Topic/article/KA-01981 for more
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.
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.
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
Under the 3-Year Procedure, earlier.
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
Under the 3-Year Procedure, earlier.
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
Under the 3-Year Procedure, earlier.
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
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
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
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
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
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.
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
under line 10 or as an attachment to
Form 8802. Penalties of perjury
statements submitted separately from
Form 8802 must have a valid signature
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
at IRS.gov/irb/
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.
earlier.
simpler, we would be happy to hear
from you. You can send us comments
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-