Instructions For Form 8802 (Rev. November 2015) (Page 2 of 16) in pdf

You should examine the

Received with a postmark date on or

authorize us to process the copy of the

specific income tax treaty to

check.

after December 1, 2015, can be

TIP

determine if any tax credit, tax

processed with the appropriate

exemption, reduced rate of tax, or other

documentation.

Electronic Payment (e-payment)

treaty benefit or safeguards apply.

You can access the electronic payment

User Fee

page at the Pay.gov website. Go to

Value Added Tax (VAT)

Form 8802 application(s) will not be

, and enter "IRS Certs

Form 6166 may also be used as proof of

processed until the $85 non-refundable

User Fee" in the search box. At the "IRS

U.S. tax residency status for purposes

user fee is paid. The user fee is for the

Certs" topic, click the "Continue to the

of obtaining an exemption from a VAT

number of applications requested, not

Form" button. Follow the on-screen

imposed by a foreign country. In

the number of certifications requested.

prompts, and enter the required

connection with a VAT request, the

information when requested.

Additional request. Additional

United States can certify only to certain

requests for Form 6166 submitted on a

matters in relation to your U.S. federal

The user fee website requires the

separate Form 8802, following the

income tax status, and not that you

entry of the following information.

procedures established under

meet any other requirements for a VAT

Applicant's name.

Additional Requests, later, will require

exemption in a foreign country.

Applicant's TIN or EIN.

the payment of an $85 user fee.

Submitter's name (name of person or

General Instructions

Applicants are advised to

entity submitting the payment).

request all Forms 6166 on a

Contact email address.

Purpose of Form

single Form 8802 to avoid

Contact phone number.

CAUTION

paying the $85 user fee charged for

Form 8802 is used to request Form

Number of Form(s) 8802 submitted.

processing a second Form 8802.

6166, a letter of U.S. residency

Payment amount.

certification for purposes of claiming

Selection of bank account (Automatic

3-year procedure. You are required

benefits under an income tax treaty or

Clearing House (ACH)) or debit or credit

to pay the $85 user fee for each Form

VAT exemption. You cannot use Form

card, which will open a window for

8802 application submitted under the

6166 to substantiate that U.S. taxes

account information.

3-year procedure. See Certification

were paid for purposes of claiming a

Under the 3-Year Procedure, later.

foreign tax credit.

Once your electronic payment has

Method of Payment

been processed, you will receive an

You cannot claim a foreign tax credit

electronic payment confirmation number

Payment of the user fee can be by

to reduce your U.S. tax liability with

for the transaction. Enter the electronic

check, money order, or electronic

respect to foreign taxes that have been

payment confirmation number on

payment.

reduced or eliminated by reason of a

page 1 of Form 8802 before you submit

treaty. If you receive a refund of foreign

the application. You can use either the

Check or Money Order

taxes paid with the benefit of Form

Agency Tracking ID or the Pay.gov ID

6166, you may need to file an amended

Form 8802 must be accompanied by a

as the electronic payment confirmation

return with the IRS adjusting any foreign

check or money order in U.S. dollars,

number. Either one is acceptable. If you

tax credits previously claimed for those

payable to the United States Treasury,

make an electronic payment covering

taxes.

in the appropriate amount. Do not

multiple Forms 8802, the same

submit foreign checks. Do not send

electronic payment confirmation number

When To Apply

cash.

must be written on each form. Form

You should mail your application,

8802 will not be processed if the

Multiple Forms 8802. If you are

including full payment of the user fee, at

electronic payment confirmation number

submitting multiple Forms 8802, you

least 45 days before the date you need

has not been entered on the application.

may submit a single check or money

Form 6166. We will contact you after 30

order payment to cover the aggregate

days if there will be a delay in

amount of the user fee for all Forms

Supplemental User Fee Payment

processing your application. You can

8802. No more than 200 Forms 8802

If you have been contacted by the U.S.

call (267) 941-1000 (not a toll-free

can be associated with one check or

Residency Certification Unit to make a

number) and select the U.S. residency

money order.

supplemental payment, you can use the

option if you have questions regarding

e-payment system on IRS.gov by

your application.

Note. If you pay by check, it will be

checking the supplemental user fee

converted into an electronic funds

Early submission for a current year

checkbox.

transfer (EFT). This means we will copy

certification. The IRS cannot accept

your check and use the account

an early submission for a current year

Where To Apply

information on it to electronically debit

Form 6166 that has a postmark date

The method by which you can submit

your account for the amount of the

before December 1 of the prior year.

Form 8802 to the IRS depends upon

check. The debit from your account will

Requests received with a postmark date

how you choose to pay the user fee.

usually occur within 24 hours, and will

earlier than December 1 will be returned

be shown on your regular account

to the sender. For example, a Form

Payment by Check or Money

statement. You will not receive your

6166 request for 2016:

Order

original check back. We will destroy

Received with a postmark date

If you are paying the user fee by check

your original check, but we will keep a

before December 1, 2015, cannot be

or money order, send the payment,

copy of it. If the EFT cannot be

processed.

Form 8802, and all required

processed for technical reasons, you

attachments to:

-2-

Instructions For Form 8802 (Rev. November 2015) Page 2

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