Looking for a Form 8802 Templates? Download it for free!

•

Electronic Payment

You filed a return as a nonresident

If you are described in category 2 or

(including Form 1040NR, U.S.

3, attach a statement and

After the electronic confirmation

Nonresident Alien Income Tax Return;

documentation to establish why you

number has been entered on page 1 of

Form 1040NR-EZ, U.S. Income Tax

believe you should be entitled to

Form 8802, you can submit Form 8802

Return for Certain Nonresident Aliens

certification as a resident of the U.S. for

and all required attachments to the

With No Dependents; Form 1120-F,

purposes of the relevant treaty. Under

following address or by fax (see below

U.S. Income Tax Return of a Foreign

many U.S. treaties, U.S. citizens or

for limitations on the use of faxed

Corporation; Form 1120-FSC, U.S.

green card holders who do not have a

transmissions).

Income Tax Return of a Foreign Sales

substantial presence, permanent home,

Mail or private delivery service.

Corporation; or any of the U.S.

or habitual abode in the United States

Send Form 8802 and all required

possession tax forms).

during the tax year are not entitled to

•

attachments to this address only if you

You are a dual resident individual

treaty benefits. U.S. citizens or green

paid the user fee by e-payment.

who has made (or intends to make),

card holders who reside outside the

pursuant to the tie breaker provision

United States must examine the

within an applicable treaty, a

specific treaty to determine if they are

Department of the Treasury

determination that you are not a

eligible for treaty benefits and U.S.

Internal Revenue Service

resident of the United States and are a

residency certification. See Exceptions,

Philadelphia, PA 19255-0625

resident of the other treaty country. For

below.

Fax. You can fax up to 10 Forms 8802

more information and examples, see

If you are described in category 2

(including all required attachments) for

Reg. section 301.7701(b)-7.

and are claiming treaty benefits under a

•

a maximum of 50 pages to the fax

You are a fiscally transparent entity

provision applicable to payments

numbers below. A fax cover sheet

organized in the United States (that is,

received in consideration of teaching or

stating the number of pages included in

a domestic partnership, domestic

research activities, see Table 2 for the

the transmission must be used.

grantor trust, or domestic LLC

penalties of perjury statement you must

disregarded as an entity separate from

The following fax numbers are not

either enter on line 10 of Form 8802 or

its owner) and you do not have any

toll-free:

attach to the form.

U.S. partners, beneficiaries, or owners.

•

(267) 941-1035

•

Exceptions

The entity requesting certification is

•

(267) 941-1366

an exempt organization that is not

You do not need to attach the

organized in the United States.

Who Is Eligible for Form

additional statement or documentation

requested if you:

Special Rules

6166

•

Are a U.S. citizen or green card

holder; and

In general, under an income tax treaty,

Form 8802 Filed Before

•

Are requesting certification only for

an individual or entity is a resident of

Return Posted by the IRS

Bangladesh, Bulgaria, Cyprus,

the United States if the individual or

Hungary, Iceland, India, Kazakhstan,

entity is subject to U.S. tax by reason of

If your return has not been posted by

Malta, New Zealand, Russia, South

residence, citizenship, place of

the IRS by the time you file Form 8802,

Africa, Sri Lanka, or Ukraine; and

incorporation, or other similar criteria.

you will receive a request to provide a

•

The country for which you are

U.S. residents are subject to tax in the

signed copy of your most recent return.

requesting certification and your

United States on their worldwide

If you recently filed your return, it may

country of residence are not the same.

income. An entity may be considered

take less time to process your

subject to tax on its worldwide income

application if you include a copy of the

Form 1116, Foreign Tax

even if it is statutorily exempt from tax,

income tax return with your Form 8802.

Credit

such as a pension fund or charity.

Write “COPY — do not process” on the

Similarly, individuals are considered

If you have filed or intend to file a Form

tax return.

subject to tax even if their income is

1116, Foreign Tax Credit, claiming

Individuals With Residency

less than the amount that would require

either a foreign tax credit amount in

that they file an income tax return.

Outside the United States

excess of $5,000 U.S. or a foreign tax

credit for any amount of foreign earned

In general, Form 6166 is issued only

If you are in any of the following

income for the tax period for which

when the IRS can verify that for the

categories for the current or prior tax

certification is requested, you must

year for which certification is requested

year for which certification is requested,

submit evidence that you were (or will

one of the following applies:

you must submit a statement and

be if the request relates to a current

•

You filed an appropriate income tax

documentation, as described below,

year) a resident of the United States

return (for example, Form 1120 for a

with Form 8802.

and that the foreign taxes paid were not

domestic corporation),

1. You are a resident under the

imposed because you were a resident

•

In the case of a certification year for

internal law of both the United States

of the foreign country.

which a return is not yet due, you filed a

and the treaty country for which you are

return for the most recent year for

In addition, individuals who have

requesting certification (you are a dual

which a return was due, or

already filed their federal income tax

resident).

•

You are not required to file an

return must submit a copy of it,

2. You are a green card holder or

income tax return for the tax period on

including any information return(s)

U.S. citizen who filed Form 2555,

which certification will be based and

relating to income, such as Form W-2

Foreign Earned Income.

Instructions For Form 8802 - Application For United States Residency Certification - 2012 Page 3

Related Articles

Related forms

Related Categories