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Form 6166 is based, any of the

the United States under the tie breaker

Electronic Payment

following applies:

provision in the residence article of the

After the electronic confirmation

•

You did not file a required U.S.

treaty with the country for which you

number has been entered on page 1 of

are requesting certification.

return.

Form 8802, you can submit Form 8802

•

You filed a return as a nonresident

and all required attachments to the

If you are described in category 2 or

(including Form 1040NR, U.S.

following address or by fax (see below

3, attach a statement and

Nonresident Alien Income Tax Return;

for limitations on the use of faxed

documentation to establish why you

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

transmissions).

believe you should be entitled to

Return for Certain Nonresident Aliens

certification as a resident of the U.S. for

Mail or private delivery service.

With No Dependents; Form 1120-F,

purposes of the relevant treaty. Under

Send Form 8802 and all required

U.S. Income Tax Return of a Foreign

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

attachments to this address only if you

Corporation; Form 1120-FSC, U.S.

green card holders who do not have a

paid the user fee by e-payment.

Income Tax Return of a Foreign Sales

substantial presence, permanent home,

Corporation; or any of the U.S.

or habitual abode in the United States

Internal Revenue Service

possession tax forms).

•

during the tax year are not entitled to

You are a dual resident individual

P.O. Box 16347

treaty benefits. U.S. citizens or green

who has made (or intends to make),

Philadelphia, PA 19114-0447

card holders who reside outside the

pursuant to the tie breaker provision

Private delivery services cannot

United States must examine the

within an applicable treaty, a

deliver items to P.O. boxes. You

specific treaty to determine if they are

determination that you are not a

must use the U.S. Postal

eligible for treaty benefits and U.S.

CAUTION

resident of the United States and are a

Service to mail any item to an IRS P.O.

residency certification. See Exceptions,

resident of the other treaty country. For

box address.

below.

more information and examples, see

Fax. You can fax up to 10 Forms 8802

Reg. section 301.7701(b)-7.

Exceptions

•

(including all required attachments) for

You are a fiscally transparent entity

You do not need to attach the

a maximum of 50 pages to the fax

organized in the United States (that is,

additional statement or documentation

numbers below. A fax cover sheet

a domestic partnership, domestic

requested if you:

stating the number of pages included in

grantor trust, or domestic LLC

•

the transmission must be used.

Are a U.S. citizen or green card

disregarded as an entity separate from

holder; and

its owner) and you do not have any

The following fax numbers are not

•

Are requesting certification only for

U.S. partners, beneficiaries, or owners.

toll-free:

•

Bangladesh, Bulgaria, Cyprus,

(215) 516-1035

The entity requesting certification is

•

Hungary, Iceland, India, Kazakhstan,

an exempt organization that is not

(215) 516-2485

Russia, South Africa, or Ukraine; and

organized in the United States.

•

The country for which you are

Who Is Eligible for Form

requesting certification and your

Special Rules

6166

country of residence are not the same.

In general, under an income tax treaty,

Form 8802 Filed Before

Form 1116, Foreign Tax

an individual or entity is a resident of

Return Posted by the IRS

Credit

the United States if the individual or

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

If your return has not been posted by

If you have filed or intend to file a Form

residence, citizenship, place of

the IRS by the time you file Form 8802,

1116, Foreign Tax Credit, claiming

incorporation, or other similar criteria.

you will receive a request to provide a

either a foreign tax credit amount in

U.S. residents are subject to tax in the

signed copy of your most recent return.

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

United States on their worldwide

If you recently filed your return, it may

credit for any amount of foreign earned

income. An entity may be considered

take less time to process your

income for the tax period for which

subject to tax on its worldwide income

application if you include a copy of the

certification is requested, you must

even if it is statutorily exempt from tax,

income tax return with your Form 8802.

submit evidence that you were (or will

such as a pension fund or charity.

Write “COPY — do not process” on the

be if the request relates to a current

Similarly, individuals are considered

tax return.

year) a resident of the United States

subject to tax even if their income is

and that the foreign taxes paid were not

less than the amount that would require

Individuals With Residency

imposed because you were a resident

that they file an income tax return.

of the foreign country.

Outside the United States

In general, Form 6166 is issued only

If you are in any of the following

In addition, individuals who have

when the IRS can verify that for the

categories for the year for which

already filed their federal income tax

year for which certification is requested

certification is requested, you must

return must submit a copy of it,

one of the following applies:

•

submit a statement and documentation,

including any information return(s)

You filed an appropriate income tax

as described below, with Form 8802.

relating to income, such as a Form W-2

return (for example, Form 1120 for a

or a Form 1099, along with the Form

1. You are a resident under the

domestic corporation),

•

1116. Your request for U.S. residency

internal law of both the United States

In the case of a certification year for

certification may be denied if you do not

and the treaty country for which you are

which a return is not yet due, you filed a

submit the additional materials.

requesting certification (you are a dual

return for the most recent year for

resident).

which a return was due, or

United Kingdom

•

2. You are a green card holder or

You are not required to file an

U.S. citizen who filed Form 2555,

income tax return for the tax period on

If you are applying for relief at source

Foreign Earned Income.

which certification will be based and

from United Kingdom (U.K.) income tax

3. You are a bona fide resident of a

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

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