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User Fee

Value Added Tax (VAT)

Once your electronic payment has

been processed, you will receive an

Form 6166 may also be used as proof

Form 8802 application(s) will not be

electronic payment confirmation

of U.S. tax residency status for

processed until the non-refundable user

number for the transaction. Enter the

purposes of obtaining an exemption

fee is paid. The user fee is $85 for a

electronic payment confirmation

from a VAT imposed by a foreign

Form 8802 filed after March 31, 2012.

number on page 1 of Form 8802 before

country. In connection with a VAT

you submit the application. You can

Additional request. Additional

request, the United States can certify

use either the Agency Tracking ID or

requests for Form 6166 submitted on a

only to certain matters in relation to

the Pay.gov ID as the electronic

separate Form 8802, following the

your U.S. federal income tax status,

payment confirmation number. Either

procedures established on page 4, will

and not that you meet any other

one is acceptable. If you make an

require the payment of an $85 user fee.

requirements for a VAT exemption in a

electronic payment covering multiple

foreign country.

Forms 8802, the same electronic

Applicants are advised to

payment confirmation number must be

request all Forms 6166 on a

General Instructions

written on each form. Form 8802 will

single Form 8802 to avoid

CAUTION

not be processed if the electronic

paying the $85 user fee charged for

payment confirmation number has not

Purpose of Form

processing a second Form 8802.

been entered on the application.

Method of Payment

Form 8802 is used to request Form

The user fee website requires the

6166, a letter of U.S. residency

Payment of the user fee can be by

entry of the following information.

certification for purposes of claiming

check, money order, or electronic

•

Applicant’s name.

benefits under an income tax treaty or

payment.

•

Applicant’s TIN or EIN.

VAT exemption. You cannot use Form

•

Check or Money Order

Submitter’s name (name of person or

6166 to substantiate that U.S. taxes

entity submitting the payment).

were paid for purposes of claiming a

Form 8802 must be accompanied by a

•

Contact email address.

foreign tax credit.

check or money order in U.S. dollars,

•

Number of Form(s) 6166 requested.

payable to the United States Treasury,

You cannot claim a foreign tax credit

•

Payment amount.

to reduce your U.S. tax liability with

in the appropriate amount. Do not send

•

Selection of Automatic Clearing

respect to foreign taxes that have been

cash.

House (ACH) debit or credit card will

reduced or eliminated by reason of a

Multiple Forms 8802. If you are

open a window for account information.

treaty. If you receive a refund of foreign

submitting multiple Forms 8802, you

taxes paid with the benefit of Form

Supplemental User Fee

may submit a single check or money

6166, you may need to file an amended

order payment to cover the aggregate

Payment

return with the IRS adjusting any

amount of the user fee for all Forms

If you have been contacted by the U.S.

foreign tax credits previously claimed

8802. No more than 200 Forms 8802

Residency Certification Unit to make a

for those taxes.

can be associated with one check or

supplemental payment, you can use the

money order.

When To Apply

e-payment system on IRS.gov by

Note. If you pay by check, it will be

checking the supplemental user fee

You should mail your application,

converted into an electronic funds

checkbox.

including full payment of the user fee,

transfer (EFT). This means we will copy

at least 45 days before the date you

your check and use the account

Where To Apply

need Form 6166. We will contact you

information on it to electronically debit

after 30 days if there will be a delay in

The method by which you can submit

your account for the amount of the

processing your application. You can

Form 8802 to the IRS depends upon

check. The debit from your account will

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

how you choose to pay the user fee.

usually occur within 24 hours, and will

number) and select the U.S. residency

be shown on your regular account

Payment by Check or Money

option if you have questions regarding

statement. You will not receive your

your application.

Order

original check back. We will destroy

Early submission for a current year

your original check, but we will keep a

If you are paying the user fee by check

certification. The IRS cannot accept

copy of it. If the EFT cannot be

or money order, send the payment,

an early submission for a current year

processed for technical reasons, you

Form 8802, and all required

Form 6166 that has a postmark date

authorize us to process the copy in

attachments to:

before December 1. Requests received

place of your original check.

with a postmark date earlier than

Internal Revenue Service

Electronic Payment (e-payment)

December 1 will be returned to the

P.O. Box 71052

sender. For example, a Form 6166

Visit the IRS website at IRS.gov and

Philadelphia, PA 19176-6052

request for 2012:

enter “e-pay” in the search box. Click

•

Received with a postmark date

on the first search result, “e-pay.”

Or, by private delivery service to:

before December 1, 2011, cannot be

Choose “User Fees” at the bottom of

processed.

the Electronic Payments Options Home

Citibank

•

Received with a postmark date on or

Page and then click on U.S. Residency

Attn: IRS Lockbox Operations

after December 1, 2011, can be

User Fee. Complete the form and

500 White Clay Center Drive

processed with the appropriate

submit online the information requested

Bldg. 500

documentation.

on the website.

Newark, DE 19711

-2-

Instructions For Form 8802 - Application For United States Residency Certification - 2012 Page 2

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