Instructions For Form 8802 - 2016 (Page 2 of 16) in pdf

foreign withholding agent to establish

Received with a postmark date

your original check, but we will keep a

directly with the agent that these

before December 1, 2017, cannot be

copy of it. If the EFT cannot be

requirements have been met.

processed.

processed for technical reasons, you

Received with a postmark date on or

authorize us to process the copy of the

You should examine the

after December 1, 2017, can be

check.

specific income tax treaty to

TIP

processed with the appropriate

determine if any tax credit, tax

documentation.

Electronic Payment (e-payment)

exemption, reduced rate of tax, or other

treaty benefit or safeguards apply.

You can access the electronic payment

User Fee

page at the Pay.gov website. Go to

Form 8802 application(s) will not be

Value Added Tax (VAT)

, and enter "IRS Certs

processed until the $85 non-refundable

User Fee" in the search box. At the "IRS

Form 6166 can also be used as proof of

user fee is paid. The user fee is for the

Certs" topic, click the "Continue to the

U.S. tax residency status for purposes

number of applications requested, not

Form" button. Follow the on-screen

of obtaining an exemption from a VAT

the number of certifications requested.

prompts, and enter the required

imposed by a foreign country. In

information when requested.

Additional request. Additional

connection with a VAT request, the

requests for Form 6166 submitted on a

United States can certify only to certain

The user fee website requires the

separate Form 8802, following the

matters in relation to your U.S. federal

entry of the following information.

procedures established under

income tax status, and not that you

Applicant's name.

Additional Requests, later, will require

meet any other requirements for a VAT

Applicant's TIN or EIN.

the payment of an $85 user fee.

exemption in a foreign country.

Submitter's name (name of person or

Applicants are advised to

General Instructions

entity submitting the payment).

request all Forms 6166 on a

Contact email address.

single Form 8802 to avoid

Contact phone number.

Purpose of Form

CAUTION

paying the $85 user fee charged for

Number of Form(s) 8802 submitted.

processing a second Form 8802.

Form 8802 is used to request Form

Payment amount.

6166, a letter of U.S. residency

Selection of bank account (Automatic

3-year procedure. You are required

certification for purposes of claiming

Clearing House (ACH)) or debit or credit

to pay the $85 user fee for each Form

benefits under an income tax treaty or

card, which will open a window for

8802 application submitted under the

VAT exemption. You cannot use Form

account information.

3-year procedure. See Certification

6166 to substantiate that U.S. taxes

Under the 3-Year Procedure, later.

were paid for purposes of claiming a

Once your electronic payment has

foreign tax credit.

been processed, you will receive an

Method of Payment

electronic payment confirmation number

You cannot claim a foreign tax credit

Payment of the user fee can be by

for the transaction. Enter the electronic

to reduce your U.S. tax liability with

check, money order, or electronic

payment confirmation number on

respect to foreign taxes that have been

payment.

page 1 of Form 8802 before you submit

reduced or eliminated by reason of a

the application. You can use either the

treaty. If you receive a refund of foreign

Check or Money Order

Agency Tracking ID or the Pay.gov ID

taxes paid with the benefit of Form

as the electronic payment confirmation

Form 8802 must be accompanied by a

6166, you may need to file an amended

number. Either one is acceptable. If you

check or money order in U.S. dollars,

return with the IRS adjusting any foreign

make an electronic payment covering

payable to the United States Treasury,

tax credits previously claimed for those

multiple Forms 8802, the same

in the appropriate amount. Do not

taxes.

electronic payment confirmation number

submit foreign checks. Do not send

must be written on each form. Form

cash.

When To File

8802 will not be processed if the

Multiple Forms 8802. If you are

You should mail your application,

electronic payment confirmation number

submitting multiple Forms 8802, you

including full payment of the user fee, at

has not been entered on the application.

can submit a single check or money

least 45 days before the date you need

order payment to cover the aggregate

to submit Form 6166. We will contact

Supplemental User Fee Payment

amount of the user fee for all Forms

you after 30 days if there will be a delay

If you have been contacted by the U.S.

8802. No more than 200 Forms 8802

in processing your application. You can

Residency Certification Unit to make a

can be associated with one check or

call (267) 941-1000 (not a toll-free

supplemental payment, you can use the

money order.

number) and select the U.S. residency

electronic payment page at the Pay.gov

option if you have questions regarding

Note. If you pay by check, it will be

website (discussed earlier) to make the

your application.

converted into an electronic funds

payment. Click the "Supplement

Early submission for a current year

transfer (EFT). This means we will copy

Payment" checkbox at the input screen.

certification. The IRS cannot accept

your check and use the account

an early submission for a current year

Where To File

information on it to electronically debit

Form 6166 that has a postmark date

your account for the amount of the

The method by which you can submit

before December 1 of the prior year.

check. The debit from your account will

Form 8802 to the IRS depends upon

Requests received with a postmark date

usually occur within 24 hours, and will

how you choose to pay the user fee.

earlier than December 1 will be returned

be shown on your regular account

to the sender. For example, a Form

statement. You will not receive your

6166 request for 2018:

original check back. We will destroy

-2-

Instructions for Form 8802 (Rev. 10-2017)

Instructions For Form 8802 - 2016 Page 2

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