Instructions For Form 8802 - 2016 printable pdf download

Instructions for Form 8802

Department of the Treasury

Internal Revenue Service

(Rev. October 2017)

(Use with the April 2012 revision of Form 8802.)

Application for United States Residency Certification

Contents

Page

types of income paid to residents of the

Section references are to the Internal Revenue

Code unless otherwise noted.

United States. This reduced rate is

Line 9. Purpose of

referred to as the treaty-reduced rate.

Contents

Page

Certification . . . . . . . . . . . .

Line 10. Penalties of Perjury

U.S. Residency Certification . . . . . . .

Many U.S. treaty partners require the

Statements and

General Instructions . . . . . . . . . . . . .

IRS to certify that the person claiming

Attachments . . . . . . . . . . . .

Purpose of Form . . . . . . . . . . . .

treaty benefits is a resident of the United

Table 2. Current Year

When To File . . . . . . . . . . . . . .

States for federal tax purposes. The IRS

Penalties of Perjury

Statements . . . . . . . . .

provides this residency certification on

User Fee . . . . . . . . . . . . . . . . .

Form 6166, a letter of U.S. residency

Where To File . . . . . . . . . . . . . .

Signature and Date . . . . . . . . .

certification. Form 6166 is a

Who Is Eligible for Form

Table 3. Who Has

6166

. . . . . . . . . . . . . . . . .

Authority To Sign

computer-generated letter printed on

Form 8802 . . . . . . . . . .

Who Is Not Eligible for Form

stationary bearing the U.S. Department

6166

. . . . . . . . . . . . . . . . .

Daytime Phone Number . . . . . .

of Treasury letterhead, and the facsimile

Special Rules . . . . . . . . . . . . . .

Line 11. Number of

signature of the Field Director,

Certifications (Forms

Certification Under the

Philadelphia Accounts Management

6166) Requested for

3-Year Procedure . . . . . .

Center.

Each Country . . . . . . . . . . .

Form 8802 Filed Before

Line 12. Total Number of

Form 6166 will only certify that, for

Return Posted by the

Certifications (Forms

IRS . . . . . . . . . . . . . . .

the certification year (the period for

6166) Requested . . . . . . . .

Individuals With

which certification is requested), you

When To Seek U.S.

Residency Outside

were a resident of the United States for

Competent Authority

the United States

. . . . . .

purposes of U.S. taxation, or in the case

Assistance . . . . . . . . . . . . .

Form 1116, Foreign Tax

of a fiscally transparent entity, that the

Credit . . . . . . . . . . . . . .

Future Developments

entity, when required, filed an

United Kingdom . . . . . . . . .

information return and its partners/

For the latest information about

Specific Instructions . . . . . . . . . . . . .

members/owners/beneficiaries filed

developments related to Form 8802 and

Check Boxes at Top of Page

income tax returns as residents of the

1 . . . . . . . . . . . . . . . . . . . .

its instructions, such as legislation

United States.

enacted after they were published, go to

Additional Requests . . . . . . .

Upon receiving Form 6166 from the

Foreign Claim Form . . . . . . .

IRS, unless otherwise directed, you

Line 2. Applicant's Address . . . . .

What's New

should send Form 6166 to the foreign

Line 3a. Mailing Address . . . . . . .

withholding agent or other appropriate

Line 3b. Third Party

First year employee benefit plans.

Appointee's Information . . . . .

person in the foreign country to claim

Certification will not be issued to a trust

Line 4a. Individual . . . . . . . . . . .

treaty benefits. Some foreign countries

that is part of an employee benefit plan

Line 4b. Partnership . . . . . . . . . .

will withhold at the treaty-reduced rate

during the employee benefit plan's first

Line 4c. Trust . . . . . . . . . . . . . .

at the time of payment, and other

year of existence. See Who Is Not

foreign countries will initially withhold tax

Line 4d. Estate . . . . . . . . . . . . .

Eligible for Form 6166, later.

at their statutory rate and will refund the

Line 4e. Corporation . . . . . . . . .

New fax number. A new toll free fax

amount that is more than the

Line 4f. S Corporation

. . . . . . . .

number is available for Form 8802 filers

treaty-reduced rate on receiving proof of

Line 4g. Employee Benefit

Plan/Trust . . . . . . . . . . . . . .

in the United States. See Fax under

U.S. residency.

Line 4h. Exempt

Electronic Payment, later.

Other conditions for claiming treaty

Organization . . . . . . . . . . . .

benefits. In order to claim a benefit

U.S. Residency

Line 4i. Disregarded Entity

. . . . .

under a tax treaty, there are other

Line 4j. Nominee Applicant . . . . .

Certification

requirements in addition to residence.

Line 5. Statement Required

These include the requirement that the

If Applicant Did Not File a

Income Tax Treaty

person claiming a treaty-reduced rate of

U.S. Income Tax Return . . . . .

Many foreign countries withhold tax on

withholding be the beneficial owner of

Table 1. Statement

certain types of income paid from

Required If Applicant

the item of income and meet the

Did Not File a U.S.

sources within those countries to

limitation on benefits article of the treaty,

Income Tax Return . . . .

residents of other countries. The rate of

if applicable.

Line 6. Parent, Parent

withholding is set by that country's

The IRS cannot certify whether you

Organization, or Owner . . . . .

internal law. An income tax treaty

are the beneficial owner of an item of

Line 7. Calendar Year of

between the United States and a foreign

income or that you meet the limitation

Request . . . . . . . . . . . . . .

country often reduces the withholding

on benefits article, if any, in the treaty.

Line 8. Tax Period(s) . . . . . . . .

rates (sometimes to zero) for certain

You may, however, be required by a

Oct 05, 2017

Cat. No. 10827V

Instructions For Form 8802 - 2016

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