Instructions For Form 8802 - 2016 (Page 4 of 16) in pdf

completed Form 8802 requesting

United States under the tie-breaker

request for U.S. residency certification

certification for year 2 with a copy of the

provision in the residence article of the

may be denied if you do not submit the

year 1 Form 8802 (including the

treaty with the country for which you are

additional materials.

penalties of perjury statement) and

requesting certification.

United Kingdom

Form 2848 or Form 8821 attached, as

If you are described in category 2 or

If you are applying for relief at source

applicable.

3, attach a statement and

from United Kingdom (U.K.) income tax

Enter the current year on line 7. A

documentation to establish why you

or filing a claim for repayment of U.K.

penalties of perjury statement and

believe you should be entitled to

income tax, you may need to complete

signature are not required on the Form

certification as a resident of the United

a U.K. certification form (US-Individual

8802 filed in year 2. However, you must

States for purposes of the relevant

2002 or US-Company) in addition to

enter “See attached year 1 Form 8802

treaty. Under many U.S. treaties, U.S.

Form 8802. For copies of these forms,

filed under the 3-year procedure” on

citizens or green card holders who do

contact HM Revenue and Customs.

line 10.

not have a substantial presence,

On the Internet at

permanent home, or habitual abode in

Third year. In the third year for which

, click the link for

the United States during the tax year are

certification is requested under this

"Publications." In the "Contains" box on

not entitled to treaty benefits. U.S.

procedure, you must submit a

the left, enter "US Double Taxation."

citizens or green card holders who

completed Form 8802 requesting

Telephone at: 44-135-535-9022 if

reside outside the United States must

certification for year 3 and attach a copy

calling from outside the U.K., or

examine the specific treaty to determine

of the year 1 Form 8802 (including the

0300-200-3300 if calling from the U.K.

if they are eligible for treaty benefits and

penalties of perjury statement) and

U.S. residency certification. See

Send the completed U.K. form to the

Form 2848 or Form 8821 attached, as

Exceptions, later.

IRS with your completed Form 8802.

applicable.

If you are described in category 2

Enter the current year on line 7. A

Specific Instructions

and are claiming treaty benefits under a

penalties of perjury statement and

provision applicable to payments

signature are not required on the Form

Check Boxes at Top of

received in consideration of teaching or

8802 filed in year 3. However, you must

research activities, see Table 2 for the

enter “See attached year 1 Form 8802

Page 1

penalties of perjury statement you must

filed under the 3-year procedure” on

either enter on line 10 of Form 8802 or

Additional Requests

line 10.

attach to the form.

Form 8802 Filed Before Return

Check this box if Form 8802 is being

submitted to request additional Form(s)

Posted by the IRS

Exceptions

6166 for a tax period for which the IRS

If your return has not been posted by the

has previously issued a Form 6166 to

You do not need to attach the additional

IRS by the time you file Form 8802, you

you. Additional requests on a separate

statement or documentation requested

will receive a request to provide a

Form 8802 will require a non-refundable

if you:

signed copy of your most recent return.

user fee of $85. See User Fee, earlier.

Are a U.S. citizen or green card

If you recently filed your return, it may

holder; and

take less time to process your

An applicant can only use this

Are requesting certification only for

application if you include a copy of the

additional request procedure if there are

Bangladesh, Bulgaria, Cyprus, Hungary,

income tax return with your Form 8802.

no changes to the applicant's tax

Iceland, India, Kazakhstan, Malta, New

Write “COPY — do not process” on the

information provided on the original

Zealand, Russia, South Africa, Sri

tax return.

Form 8802. An applicant can use this

Lanka, or Ukraine; and

procedure to obtain a Form 6166 for any

Individuals With Residency

The country for which you are

country or countries, whether or not the

requesting certification and your country

Outside the United States

country was identified on a previously

of residence are not the same.

filed Form 8802. An additional request

If you are in any of the following

Form 1116, Foreign Tax Credit

for Form 6166 using this procedure

categories for the current or prior tax

must be made within 12 months of the

year for which certification is requested,

If you have filed or intend to file a Form

most recently issued Form 6166 relating

you must submit a statement and

1116 claiming either a foreign tax credit

to the same tax period.

documentation, as described below,

amount in excess of $5,000 U.S. or a

with Form 8802.

foreign tax credit for any amount of

Additional documentation. If you are

foreign earned income for the tax period

1. You are a resident under the

requesting certification for a previously

for which certification is requested, you

internal law of both the United States

identified country and if additional

must submit evidence that you were (or

and the treaty country for which you are

documentation was necessary for the

will be if the request relates to a current

requesting certification (you are a dual

original application, it does not need to

year) a resident of the United States and

resident).

be resubmitted with the request for an

that the foreign taxes paid were not

additional Form 6166. In the signature

2. You are a green card holder or

imposed because you were a resident

line of the additional request form, write

U.S. citizen who filed Form 2555.

of the foreign country.

“See attached copy of the original Form

3. You are a bona fide resident of a

8802.” Attach a copy of the original

In addition, individuals who have

U.S. possession.

Form 8802.

already filed their federal income tax

If you are a dual resident described in

return must submit a copy of it, including

If you are requesting Form 6166 for a

category 1, above, your request may be

any information return(s) relating to

country not identified on a previously

denied unless you submit evidence to

income, such as Form W-2 or Form

filed Form 8802 that requires

establish that you are a resident of the

1099, along with the Form 1116. Your

documentation not previously

-4-

Instructions for Form 8802 (Rev. 10-2017)

Instructions For Form 8802 - 2016 Page 4

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