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

•

On the Internet at

Form 8802, you must include in line 10,

1-800-829-4933. For individuals, the

a written statement authorizing the third

number is 1-800-829-1040.

party appointee to request Form 6166

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Telephone at: 44-115-974-1945 if

covering the same tax period for any

Line 2. Applicant’s

calling from outside the U.K., or

country.

Address

0115-974-1945 if calling from the U.K.

Foreign Claim Form

Send the completed U.K. form to the

Do not enter a P.O. box number

Check the box if you have included with

IRS with your completed Form 8802.

or C/O address. Certification

Form 8802 a foreign claim form sent to

may be denied if the applicant

you by a foreign country. The

CAUTION

enters a P.O. box or C/O address.

submission or omission of a foreign

Specific Instructions

claim form will not affect your residency

Enter your address for the calendar

certification. If the IRS does not have

year for which you are requesting

Check Boxes at Top of

an agreement with the foreign country

certification. If you are an individual

to date stamp, or otherwise process the

who lived outside the United States

Page 1

form, we will not process it and such

during the year for which certification is

foreign claim form will be mailed back

requested, the special rules under

Additional Requests

to you.

Individuals With Residency Outside the

Check this box if Form 8802 is being

United States, on page 3, may apply to

Note. For more information about

submitted to request additional Form(s)

you.

foreign countries with which the IRS

6166 for a tax period for which the IRS

has an agreement to process a foreign

has previously issued to you a Form

Line 3a. Mailing Address

claim form, call the U.S. residency

6166. The appropriate user fee for the

certification unit at 215-516-2000 (not a

Form 6166 and any related

request is dependent upon the number

toll-free number).

correspondence may be mailed to you

of additional Form(s) 6166 requested.

or to a third party appointee. If you

See the table under Payment Schedule

Applicant’s Name and

provide an address on line 3a it will be

on page 2.

used for all mail correspondence

U.S. Taxpayer

An applicant can only use this

relating to your Form 6166 request. If

additional request procedure if there

Identification Number

you do not indicate a mailing address

are no changes to the applicant’s tax

on line 3a, Form 6166 will be mailed to

As part of certifying U.S. residency, the

information provided on the original

the address on line 2.

IRS must be able to match the name(s)

Form 8802. An applicant may use this

and taxpayer identification number(s)

procedure to obtain a Form 6166 for

Line 3b. Third Party

(TIN(s)) on this application to those

any country or countries, whether or not

previously verified on either the U.S.

the country was identified on a

Appointee’s Information

return filed for the tax period for which

previously filed Form 8802. An

If the mailing address entered on line

certification is to be based or on other

additional request for Form 6166 using

3a is for a third party appointee, you

documentation you provide.

this procedure must be made within 12

must provide written authorization for

months of the most recently issued

Enter the applicant’s name and TIN

the IRS to release the certification to

Form 6166 relating to the same tax

exactly as they appear on the U.S.

the third party. By filling out the

period.

return filed for the tax period(s) for

appointee’s information in lines 3a and

Additional documentation. If you are

which certification will be based. If the

3b (name and address), written

requesting certification for a previously

applicant was not required to file a U.S.

authorization will be deemed to have

identified country and if additional

return, enter the applicant’s name and

been provided when you sign and date

documentation was necessary for the

TIN as they appear on documentation

the Form 8802. You are not required to

original application, it does not need to

previously provided to the IRS (for

enter a phone number or a fax number

be resubmitted with the request for an

example, Form 8832, Entity

of your third party appointee. However,

additional Form 6166. In the signature

Classification Election) or on

by providing a phone number or fax

line of the additional request form, write

documentation provided by the IRS (for

number, you are authorizing the IRS to

“See attached copy of the original Form

example, a determination letter).

call or fax your third party appointee.

8802.” Attach a copy of the original

Joint return. If a joint income tax

Form 8802.

The Centralized Authorization File

return was filed for a tax period for

(CAF) contains information on third

If you are requesting Form 6166 for

which certification will be based, enter

parties authorized to represent

a country not identified on a previously

the spouse’s name and TIN exactly as

taxpayers before the IRS and/or receive

filed Form 8802 that requires

they appear on the return filed.

and inspect confidential tax information.

documentation not previously

Change in taxpayer’s name. If the

If your appointee has a CAF number,

submitted, you must include that

taxpayer’s name has changed since the

enter it on line 3b.

documentation with the additional

most recent Form 8802 was filed with

request. Sign and date the additional

Form 8821, Taxpayer Information

the IRS, the Form 8802 and tax

request form. Attach a copy of the

Authorization, and Form 2848, Power

disclosure authorization for each

original Form 8802.

of Attorney and Declaration of

individual or entity must be submitted

Additional request made by third

Representative. Form 8821 is used to

under the taxpayer’s new name. In

party appointees. Third party

authorize disclosure of tax information

addition, documentation of the name

appointees cannot use this special

to a third party designee of the

change must be submitted with Form

procedure to request additional Form(s)

taxpayer. Form 8821 cannot be used to

8802 (for example, trust agreement,

6166 for countries that were not

authorize a third party to sign Form

corporate charter).

originally authorized by the taxpayer in

8802 on your behalf, and it does not

their previously signed and dated Form

Certification will not be issued if the

authorize a third party to represent you

8802. If you anticipate using the

name change has not been updated in

before the IRS. Pursuant to section

additional request procedure to

the IRS database. For information on

6103(c) and the regulations thereunder,

authorize a third party appointee to

how to update the IRS on your new

authorization on Form 8821 will not be

request additional Forms 6166 for a

name, contact customer service. For

accepted if it covers matters other than

country not identified in your current

businesses, the number is

federal tax matters.

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Instructions For Form 8802 - Application For United States Residency Certification - 8802 Page 4

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