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Department of the Treasury

Instructions for Form 8802

Internal Revenue Service

(Rev. October 2009)

Application for United States Residency Certification

letter of U.S. residency certification.

Section references are to the Internal

Contents

Page

Revenue Code unless otherwise noted.

Form 6166 is a computer-generated

Table 2. Current Year

letter printed on stationary bearing the

Penalties of Perjury

Contents

Page

U.S. Department of Treasury

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

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

letterhead, and the facsimile signature

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

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

of the Field Director, Philadelphia

Table 3. Who Has Authority

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

Accounts Management Center.

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

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

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

Form 6166 will only certify that, for

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

the certification year (the period for

Line 11. Number of Forms

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

which certification is requested), you

6166 (Certifications) . . . . . . . . . . 12

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

were a resident of the United States for

Line 12a. Total Number of

Who Is Eligible for Form

purposes of U.S. taxation, or in the

Forms 6166 (Certifications)

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

case of a fiscally transparent entity, that

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

Who Is Not Eligible for Form

the entity, when required, filed an

Line 13. Total User Fee . . . . . . . . 12

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

information return and its partners/

When To Seek U.S.

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

members/owners/beneficiaries filed

Competent Authority

income tax returns as residents of the

Form 8802 Filed Before

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

United States.

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

Comments and Suggestions . . . . . . 12

Individuals With Residency

Upon receiving Form 6166 from the

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

IRS, unless otherwise directed, you

What’s New

Form 1116, Foreign Tax

should send Form 6166 to the foreign

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

withholding agent or other appropriate

New filing addresses. The filing

person in the foreign country to claim

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

addresses for Form 8802 have

treaty benefits. Some foreign countries

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

changed. See Payment by Check or

will withhold at the treaty-reduced rate

Check Boxes at Top of Page

Money Order, on page 2, and Mail or

at the time of payment, and other

1 . . . . . . . . . . . . . . . . . . . . . . . . .4

private delivery service under Electronic

foreign countries will initially withhold

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

Payment, on page 3.

tax at their statutory rate and will refund

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

the amount that is more than the

VAT certification. Certification for

Applicant’s Name and U.S.

treaty-reduced rate on receiving proof

VAT purposes may now be requested

Taxpayer Identification

of U.S. residency.

for a current calendar year or a year for

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

Other conditions for claiming treaty

which a tax return is not yet required to

Line 2. Applicant’s Address

. . . . .4

benefits. In order to claim a benefit

be filed with the IRS. See Current year

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

under a tax treaty, there are other

certification on page 9.

Line 3b. Third Party

requirements in addition to residence.

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

These include the requirement that the

U.S. Residency

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

person claiming a treaty-reduced rate of

Certification

withholding be the beneficial owner of

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

the item of income and meet the

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

limitation on benefits article of the

Income Tax Treaty

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

treaty, if applicable.

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

Many foreign countries withhold tax on

The IRS cannot certify whether you

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

certain types of income paid from

are the beneficial owner of an item of

sources within those countries to

Line 4g. Employee Benefit

income or that you meet the limitation

residents of other countries. The rate of

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

on benefits article, if any, in the treaty.

withholding is set by that country’s

Line 4h. Exempt

You may, however, be required by a

internal law. An income tax treaty

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

foreign withholding agent to establish

between the United States and a

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

directly with the agent that these

foreign country often reduces the

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

requirements have been met.

withholding rates (sometimes to zero)

Line 5. Statement Required

for certain types of income paid to

You should examine the specific

If Applicant Did Not File a

residents of the United States. This

TIP

income tax treaty to determine if

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

reduced rate is referred to as the

any tax credit, tax exemption,

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

treaty-reduced rate. For more

reduced rate of tax, or other treaty

Line 6. Parent or Parent

information on reduced rates, see Tax

benefit or safeguards apply.

Organization . . . . . . . . . . . . . . . .8

Treaty Tables in Pub. 515, Withholding

Line 7. Calendar Year of

of Tax on Nonresident Aliens and

Value Added Tax (VAT)

Foreign Entities.

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

Form 6166 may also be used as proof

Line 8. Tax Period . . . . . . . . . . . . .9

Many U.S. treaty partners require

of U.S. tax residency status for

Line 9. Purpose of

the IRS to certify that the person

purposes of obtaining an exemption

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

claiming treaty benefits is a resident of

from a VAT imposed by a foreign

Line 10. Penalties of Perjury

the United States for federal tax

country. In connection with a VAT

Statements and

purposes. The IRS provides this

request, the United States can certify

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

residency certification on Form 6166, a

only to certain matters in relation to

Cat. No. 10827V

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

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