Instructions For Form 8802 (Rev. November 2015) Page 16
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16consistent treatment by the United
specified. Failure to provide the
be retained as long as their contents
States and the applicable treaty partner.
requested information may prevent
may become material in the
The U.S. competent authority does not
certification. Providing false or
administration of any Internal Revenue
make unilateral determinations with
fraudulent information may subject you
law.
respect to residency. Residency
to penalties. If you designate an
The time needed to complete and file
determinations are made by mutual
appointee to receive Form 6166, but do
this form will vary depending on
agreement between the two competent
not provide all of the information
individual circumstances. The estimated
authorities.
requested, we may be unable to honor
average time is:
the designation.
The U.S. competent authority
Generally, tax returns and tax return
cannot consider requests
!
Recordkeeping
33 min.
. . . . . . .
information are confidential, as required
involving countries with which
Learning about the law
CAUTION
by section 6103. However, section 6103
the United States does not have an
or the form
1hr., 13 min.
. . . . . . . . . .
authorizes or requires us to disclose this
income tax treaty.
Preparing the form
1 hr., 3 min.
. . . . .
information in certain circumstances.
Copying, assembling,
Your request for U.S. competent
We may disclose the information to the
and sending the form
authority assistance should be mailed to
tax authorities of other countries
to the IRS
48 min.
. . . . . . . . . . .
the address indicated in Rev. Proc.
pursuant to a tax treaty. We may
2015-40 which is available at
disclose this information to the
Department of Justice for civil and
If you have comments concerning the
criminal litigation. We may also disclose
accuracy of these time estimates or
Privacy Act and Paperwork Reduc-
this information to cities, states, the
suggestions for making this form
tion Act Notice. We ask for the
District of Columbia, and U.S.
simpler, we would be happy to hear
information on this form under sections
commonwealths and possessions for
from you. You can send us comments
6103 and 6109 of the Internal Revenue
use in administering their tax laws, to
from Click on
Code. You are required to provide the
federal and state agencies to enforce
“More Information” and then on “Give us
information requested on this form only
federal nontax criminal laws, or to
feedback.” You can write to the Internal
if you wish to have your U.S. residency
federal law enforcement and
Revenue Service, Tax Forms and
for tax purposes certified in order to
intelligence agencies to combat
Publications Division, 1111 Constitution
claim VAT exemption or to claim certain
terrorism.
Ave. NW IR-6526, Washington, DC
benefits under a tax treaty between the
You are not required to provide the
20024. Do not send the form to this
United States and the foreign country
information requested on a form that is
address. Instead, see Where To Apply,
(countries) indicated on Form 8802. We
subject to the Paperwork Reduction Act
earlier.
need this information to determine if the
unless the form displays a valid OMB
applicant can be certified as a U.S.
control number. Books or records
resident for tax purposes for the period
relating to a form or its instructions must
-16-
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