Instructions For Form 8802 (Rev. November 2015)
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16Instructions for Form 8802
Department of the Treasury
Internal Revenue Service
(Rev. November 2015)
(Use with the April 2012 revision of Form 8802.)
Application for United States Residency Certification
Contents
Page
States for federal tax purposes. The IRS
Section references are to the Internal Revenue
Code unless otherwise noted.
provides this residency certification on
Line 9. Purpose of
Contents
Page
Form 6166, a letter of U.S. residency
Certification . . . . . . . . . . . .
11
U.S. Residency Certification . . . . . . .
1
certification. Form 6166 is a
Line 10. Penalties of Perjury
Statements and
General Instructions . . . . . . . . . . . . .
2
computer-generated letter printed on
Attachments . . . . . . . . . . . .
11
Purpose of Form . . . . . . . . . . . .
2
stationary bearing the U.S. Department
Table 2. Current Year
When To Apply . . . . . . . . . . . . .
2
of Treasury letterhead, and the facsimile
Penalties of Perjury
signature of the Field Director,
User Fee . . . . . . . . . . . . . . . . .
2
Statements . . . . . . . . .
12
Philadelphia Accounts Management
Where To Apply . . . . . . . . . . . .
2
Signature and Date . . . . . . . . .
14
Center.
Who Is Eligible for Form
Table 3. Who Has
6166
. . . . . . . . . . . . . . . . .
3
Authority To Sign
Form 6166 will only certify that, for
Who Is Not Eligible for Form
Form 8802 . . . . . . . . . .
15
the certification year (the period for
6166
. . . . . . . . . . . . . . . . .
3
Daytime Phone Number . . . . . .
15
which certification is requested), you
Special Rules . . . . . . . . . . . . . .
3
Line 11. Number of
were a resident of the United States for
Certification Under the
Certifications (Forms
purposes of U.S. taxation, or in the case
3-Year Procedure . . . . . .
2
6166) Requested for
of a fiscally transparent entity, that the
Form 8802 Filed Before
Each Country . . . . . . . . . . .
15
entity, when required, filed an
Return Posted by the
Line 12. Total Number of
IRS . . . . . . . . . . . . . . .
4
information return and its partners/
Certifications (Forms
Individuals With
6166) Requested . . . . . . . .
15
members/owners/beneficiaries filed
Residency Outside
When To Seek U.S.
income tax returns as residents of the
the United States
. . . . . .
4
Competent Authority
United States.
Form 1116, Foreign Tax
Assistance . . . . . . . . . . . . .
15
Credit . . . . . . . . . . . . . .
4
Upon receiving Form 6166 from the
Future Developments
United Kingdom . . . . . . . . .
4
IRS, unless otherwise directed, you
Specific Instructions . . . . . . . . . . . . .
4
should send Form 6166 to the foreign
For the latest information about
Check Boxes at Top of Page
withholding agent or other appropriate
developments related to Form 8802 and
1 . . . . . . . . . . . . . . . . . . . .
4
person in the foreign country to claim
its instructions, such as legislation
Additional Requests . . . . . . .
4
treaty benefits. Some foreign countries
enacted after they were published, go to
Foreign Claim Form . . . . . . .
5
will withhold at the treaty-reduced rate
Line 2. Applicant's Address . . . . .
5
at the time of payment, and other
Line 3a. Mailing Address . . . . . . .
5
What's New
foreign countries will initially withhold tax
Line 3b. Third Party
at their statutory rate and will refund the
Appointee's Information . . . . .
5
Third-party appointee. The
amount that is more than the
Line 4a. Individual . . . . . . . . . . .
6
procedures for naming a third-party
treaty-reduced rate on receiving proof of
Line 4b. Partnership . . . . . . . . . .
6
appointee on Form 8802 have been
U.S. residency.
Line 4c. Trust . . . . . . . . . . . . . .
7
expanded and clarified. See the
Other conditions for claiming treaty
instructions for line 3b, later.
Line 4d. Estate . . . . . . . . . . . . .
8
benefits. In order to claim a benefit
Line 4e. Corporation . . . . . . . . .
8
under a tax treaty, there are other
U.S. Residency
Line 4f. S Corporation
. . . . . . . .
8
requirements in addition to residence.
Certification
Line 4g. Employee Benefit
These include the requirement that the
Plan/Trust . . . . . . . . . . . . . .
8
person claiming a treaty-reduced rate of
Income Tax Treaty
Line 4h. Exempt
withholding be the beneficial owner of
Organization . . . . . . . . . . . .
8
Many foreign countries withhold tax on
the item of income and meet the
Line 4i. Disregarded Entity
. . . . .
8
certain types of income paid from
limitation on benefits article of the treaty,
Line 4j. Nominee Applicant . . . . .
9
sources within those countries to
if applicable.
Line 5. Statement Required
residents of other countries. The rate of
If Applicant Did Not File a
The IRS cannot certify whether you
withholding is set by that country's
U.S. Income Tax Return . . . . .
9
are the beneficial owner of an item of
internal law. An income tax treaty
Table 1. Statement
income or that you meet the limitation
between the United States and a foreign
Required If Applicant
on benefits article, if any, in the treaty.
country often reduces the withholding
Did Not File a U.S.
You may, however, be required by a
Income Tax Return . . . .
10
rates (sometimes to zero) for certain
foreign withholding agent to establish
Line 6. Parent, Parent
types of income paid to residents of the
directly with the agent that these
Organization, or Owner . . . . .
10
United States. This reduced rate is
requirements have been met.
Line 7. Calendar Year of
referred to as the treaty-reduced rate.
Request . . . . . . . . . . . . . .
11
Many U.S. treaty partners require the
Line 8. Tax Period(s) . . . . . . . .
11
IRS to certify that the person claiming
treaty benefits is a resident of the United
Nov 13, 2015
Cat. No. 10827V
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