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IF the applicant is...

THEN the individual with authority to sign Form 8802 is...

a partnership under an IRC

any partner or partners duly authorized to act for the partnership. Each partner must certify that he or

761(a) election

she has such authority.

a financial asset securitization

any corporate officer, for example, president, vice president, treasurer, chief accounting officer, etc.,

investment trust (FASIT)

duly authorized by the owner corporation to bind the owner corporation in accordance with applicable

state law.

a governmental organization

an officer of the governmental organization with authority in the course of his or her official duties to bind

the organization.

1 See Caution on page 7.

Daytime Phone Number

competent authority assistance

not provide all of the information

regarding a residency issue will be

requested, we may be unable to honor

Providing your daytime phone number

accepted for consideration only if it is

the designation.

can help speed the processing of Form

established that the issue requires

Generally, tax returns and return

8802. We may have questions about

consultation with the foreign competent

information are confidential, as required

items on your application, such as the

authority to ensure consistent treatment

by section 6103. However, section

NAICS code, type of applicant, etc. By

by the United States and the applicable

6103 authorizes or requires us to

answering our questions over the

treaty partner. The U.S. competent

disclose this information in certain

phone, we may be able to continue

authority does not make unilateral

circumstances. We may disclose the

processing your Form 8802 without

determinations with respect to

information to the tax authorities of

mailing you a letter. If you are filing a

residency. Residency determinations

other countries pursuant to a tax treaty.

joint application, you can enter either

are made by mutual agreement

We may disclose this information to the

your or your spouse’s daytime phone

between the two competent authorities.

Department of Justice for civil and

number.

criminal litigation. We may also disclose

The U.S. competent authority

Line 11. Number of

this information to cities, states, the

cannot consider requests

District of Columbia, and U.S.

involving countries with which

Certifications (Forms

CAUTION

commonwealths and possessions for

the United States does not have an

use in administering their tax laws, to

6166) Requested for

income tax treaty.

federal and state agencies to enforce

Your request for U.S. competent

Each Country

federal nontax criminal laws, or to

authority assistance should be mailed

federal law enforcement and

Enter the number of certifications

to the address indicated in Rev. Proc.

intelligence agencies to combat

2006-54, or its successor. Rev. Proc.

(Forms 6166) requested for each

terrorism.

2006-54 is available at

country listed in columns A, B, C, and

You are not required to provide the

D. For any country not listed, enter the

information requested on a form that is

country in the blank spaces at the

Comments and Suggestions

subject to the Paperwork Reduction Act

bottom of Column D. If you are

unless the form displays a valid OMB

Do not send Form 8802 to this

requesting certifications for more than

control number. Books or records

address. This address is only for

one calendar year for a country, enter

relating to a form or its instructions

comments or suggestions about Form

the number of certifications requested

must be retained as long as their

8802 and its separate instructions.

for all years to get the total number of

contents may become material in the

certifications requested for that country.

administration of any Internal Revenue

Example. You are requesting

Internal Revenue Service

law.

certifications for Germany. You need 3

Office of Tax Treaty

The time needed to complete and

certifications for 2009, 2 certifications

SE:LB:IN:TAIT

file this form will vary depending on

for 2010, and 4 certifications for 2011.

1111 Constitution Avenue NW, MA

individual circumstances. The

Enter 9 as the total number of

Washington, DC 20224

estimated average time is:

certifications requested for Germany.

U.S.A.

Line 12. Total Number of

Recordkeeping . . . . . . . . .

33 min.

Privacy Act and Paperwork

Learning about the law

Reduction Act Notice. We ask for the

Certifications (Forms

or the form . . . . . . . . . . . .

1hr., 13 min.

information on this form under sections

Preparing the form . . . . . .

1 hr., 3 min.

6166) Requested

6103 and 6109 of the Internal Revenue

Copying, assembling, and

Code. You are required to provide the

sending the form

Add the total number of certifications

information requested on this form only

to the IRS . . . . . . . . . . . . .

48 min.

requested in columns A, B, C, and D of

if you wish to have your U.S. residency

line 11, and enter the total on line 12.

for tax purposes certified in order to

If you have comments concerning

claim VAT exemption or to claim certain

the accuracy of these time estimates or

When To Seek U.S.

benefits under a tax treaty between the

suggestions for making this form

Competent Authority

United States and the foreign country

simpler, we would be happy to hear

(countries) indicated on Form 8802. We

from you. You can write to the Internal

Assistance

need this information to determine if the

Revenue Service, Tax Products

applicant can be certified as a U.S.

Coordinating Committee,

If your request for Form 6166 is denied

resident for tax purposes for the period

SE:W:CAR:MP:T:M:S, 1111

and you believe you are entitled to

specified. Failure to provide the

Constitution Ave. NW, IR-6526,

treaty benefits under a specific treaty

requested information may prevent

Washington, DC 20224. Do not send

article, you can request assistance from

certification. Providing false or

the form to this address. Instead, see

the U.S. competent authority following

fraudulent information may subject you

Where To Apply on page 2.

the procedures established in Rev.

to penalties. If you designate an

Proc. 2006-54, 2006-49 I.R.B. 1035, or

appointee to receive Form 6166, but do

its successor. A request for U.S.

-12-

Instructions For Form 8802 - Application For United States Residency Certification - 2012 Page 12

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