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Instructions for Form 8802

Department of the Treasury

Internal Revenue Service

(Rev. April 2012)

Application for United States Residency Certification

Contents

Page

Many U.S. treaty partners require

Section references are to the Internal

the IRS to certify that the person

Revenue Code unless otherwise noted.

Table 2. Current Year

claiming treaty benefits is a resident of

Penalties of Perjury

Contents

Page

the United States for federal tax

Statements . . . . . . . . . . . . . . . . .9

What’s New . . . . . . . . . . . . . . . . . . . .1

purposes. The IRS provides this

Signature and Date . . . . . . . . . . . 11

U.S. Residency Certification . . . . . . . .1

residency certification on Form 6166, a

Table 3. Who Has Authority

General Instructions . . . . . . . . . . . .2

letter of U.S. residency certification.

To Sign Form 8802 . . . . . . . . . . 11

Purpose of Form . . . . . . . . . . . . . .2

Form 6166 is a computer-generated

Daytime Phone Number . . . . . . . . 12

When To Apply . . . . . . . . . . . . . . .2

letter printed on stationary bearing the

Line 11. Number of

User Fee . . . . . . . . . . . . . . . . . . . .2

U.S. Department of Treasury

Certifications (Forms 6166)

Where To Apply . . . . . . . . . . . . . . .2

letterhead, and the facsimile signature

Requested for Each

Who Is Eligible for Form

of the Field Director, Philadelphia

Country . . . . . . . . . . . . . . . . . . . 12

6166 . . . . . . . . . . . . . . . . . . . . . .3

Accounts Management Center.

Line 12. Total Number of

Who Is Not Eligible for Form

Certifications (Forms 6166)

Form 6166 will only certify that, for

6166 . . . . . . . . . . . . . . . . . . . . . .3

Requested . . . . . . . . . . . . . . . . . 12

the certification year (the period for

Special Rules . . . . . . . . . . . . . . . . . .3

When To Seek U.S.

which certification is requested), you

Form 8802 Filed Before

Competent Authority

were a resident of the United States for

Return Posted by the IRS . . . . . . .3

Assistance . . . . . . . . . . . . . . . . . . 12

purposes of U.S. taxation, or in the

Individuals With Residency

case of a fiscally transparent entity, that

Comments and Suggestions . . . . . . 12

Outside the United States . . . . . . .3

the entity, when required, filed an

Form 1116, Foreign Tax

information return and its partners/

What’s New

Credit . . . . . . . . . . . . . . . . . . . . .3

members/owners/beneficiaries filed

United Kingdom . . . . . . . . . . . . . . .3

income tax returns as residents of the

Specific Instructions . . . . . . . . . . . .4

User fee. For applications filed after

United States.

March 31, 2012, the user fee is $85 per

Check Boxes at Top of

Upon receiving Form 6166 from the

application. See User Fee on page 2.

Page 1 . . . . . . . . . . . . . . . . . . . .4

IRS, unless otherwise directed, you

Additional Requests . . . . . . . . . . .4

Teaching or research activities. If

should send Form 6166 to the foreign

Foreign Claim Form . . . . . . . . . . .4

you receive payments for teaching or

withholding agent or other appropriate

Applicant’s Name and U.S.

research activities, see Individuals With

person in the foreign country to claim

Taxpayer Identification

Residency Outside the United States

treaty benefits. Some foreign countries

Number . . . . . . . . . . . . . . . . . . . .4

on page 3.

will withhold at the treaty-reduced rate

Line 2. Applicant’s Address

. . . . .4

at the time of payment, and other

Future developments. The IRS has

Line 3a. Mailing Address . . . . . . . .4

foreign countries will initially withhold

created a page on IRS.gov for

Line 3b. Third Party

tax at their statutory rate and will refund

information about Form 8802 and its

Appointee’s Information . . . . . . . .4

the amount that is more than the

instructions at

Line 4a. Individual . . . . . . . . . . . . .5

treaty-reduced rate on receiving proof

Information about any future

of U.S. residency.

Line 4b. Partnership . . . . . . . . . . . .5

developments affecting Form 8802

Line 4c. Trust . . . . . . . . . . . . . . . . .5

(such as legislation enacted after we

Other conditions for claiming treaty

Line 4d. Estate . . . . . . . . . . . . . . . .6

release it) will be posted on that page.

benefits. In order to claim a benefit

Line 4e. Corporation . . . . . . . . . . . .6

under a tax treaty, there are other

U.S. Residency

Line 4f. S Corporation . . . . . . . . . .7

requirements in addition to residence.

Line 4g. Employee Benefit

These include the requirement that the

Certification

Plan/Trust . . . . . . . . . . . . . . . . . .7

person claiming a treaty-reduced rate of

Line 4h. Exempt

withholding be the beneficial owner of

Income Tax Treaty

Organization . . . . . . . . . . . . . . . .7

the item of income and meet the

Line 4i. Disregarded Entity . . . . . . .7

limitation on benefits article of the

Many foreign countries withhold tax on

treaty, if applicable.

certain types of income paid from

Line 4j. Nominee Applicant . . . . . . .7

sources within those countries to

Line 5. Statement Required

The IRS cannot certify whether you

residents of other countries. The rate of

If Applicant Did Not File a

are the beneficial owner of an item of

withholding is set by that country’s

U.S. Income Tax Return . . . . . . . .7

income or that you meet the limitation

internal law. An income tax treaty

Table 1. . . . . . . . . . . . . . . . . . . . .8

on benefits article, if any, in the treaty.

between the United States and a

Line 6. Parent, Parent

You may, however, be required by a

foreign country often reduces the

Organization, or Owner . . . . . . . . .8

foreign withholding agent to establish

withholding rates (sometimes to zero)

Line 7. Calendar Year of

directly with the agent that these

for certain types of income paid to

Request . . . . . . . . . . . . . . . . . . . .8

requirements have been met.

residents of the United States. This

Line 8. Tax Period(s) . . . . . . . . . . .9

reduced rate is referred to as the

Line 9. Purpose of

You should examine the specific

treaty-reduced rate. For more

Certification . . . . . . . . . . . . . . . . .9

information on reduced rates, see Tax

income tax treaty to determine if

TIP

Line 10. Penalties of Perjury

any tax credit, tax exemption,

Treaty Tables in Pub. 515, Withholding

Statements and

reduced rate of tax, or other treaty

of Tax on Nonresident Aliens and

benefit or safeguards apply.

Attachments . . . . . . . . . . . . . . . . .9

Foreign Entities.

Mar 29, 2012

Cat. No. 10827V

Instructions For Form 8802 - Application For United States Residency Certification - 2012

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