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Department of the Treasury
Internal Revenue Service
Instructions for Form 8802

(Rev. October 2024)

(Use with the November 2018 revision of Form 8802.)
Application for United States Residency Certification

Section references are to the Internal Revenue Code unless Other conditions for claiming treaty benefits. In order to
otherwise noted. claim a benefit under a tax treaty, there are other
requirements in addition to residence. These include the
Future Developments requirement that the person claiming a treaty-reduced rate of
For the latest information about developments related to withholding be the beneficial owner of the item of income and
Form 8802 and its instructions, such as legislation enacted meet the limitation on benefits article of the treaty, if
after they were published, go to IRS.gov/Form8802. applicable.
What's New The IRS cannot certify whether you are the beneficial
owner of an item of income or that you meet the limitation on
Pay.gov upload requirement. As of September 29, 2024, benefits article, if any, in the treaty. You may, however, be
taxpayers, both individual and business entities, applying for required by a foreign withholding agent to establish directly
a United States Certification of Residency are required to with the agent that these requirements have been met.
upload a copy of their Form 8802 application when making a
payment via Pay.gov. The attached Form 8802 is to validate You should examine the specific income tax treaty to
the payment only. Taxpayers can submit more than one TIP determine if any tax credit, tax exemption, reduced
application at a time. All applications must be combined into rate of tax, or other treaty benefit or safeguards apply.
one PDF file. The PDF file is subject to a limitation of 15MB. Income tax treaties are available at IRS.gov/businesses/
See Electronic Payment (e-payment), later. international-businesses/united-states-income-tax-treaties-a-
to-z.
U.S. Residency Certification
Value Added Tax (VAT)
Income Tax Treaty Form 6166 can also be used as proof of U.S. tax residency
Many foreign countries withhold tax on certain types of status for purposes of obtaining an exemption from a VAT
income paid from sources within those countries to residents imposed by a foreign country. In connection with a VAT
of other countries. The rate of withholding is set by that request, the United States can certify only to certain matters
country's internal law. An income tax treaty between the in relation to your U.S. federal income tax status, and not that
United States and a foreign country often reduces the you meet any other requirements for a VAT exemption in a
withholding rates (sometimes to zero) for certain types of foreign country.
income paid to residents of the United States. This reduced
rate is referred to as the treaty-reduced rate.
General Instructions
Many U.S. treaty partners require the IRS to certify that the
person claiming treaty benefits is a resident of the United Purpose of Form
States for federal tax purposes. The IRS provides this Form 8802 is used to request Form 6166, a letter of U.S.
residency certification on Form 6166, a letter of U.S. residency certification for purposes of claiming benefits
residency certification. Form 6166 is a computer-generated under an income tax treaty or VAT exemption. You cannot use
letter printed on stationery bearing the U.S. Department of Form 6166 to substantiate that U.S. taxes were paid for
Treasury letterhead, which includes the facsimile signature of purposes of claiming a foreign tax credit.
the Field Director, Philadelphia Accounts Management You cannot claim a foreign tax credit to reduce your U.S.
Center. tax liability with respect to foreign taxes that have been
reduced or eliminated by reason of a treaty. If you receive a
Form 6166 will only certify that, for the certification year refund of foreign taxes paid with the benefit of Form 6166,
(the period for which certification is requested), you were a you may need to file an amended return with the IRS to adjust
resident of the United States for purposes of U.S. taxation or, any foreign tax credits previously claimed for those taxes.
in the case of a fiscally transparent entity, that the entity,
when required, filed an information return and its partners/ When To File
members/owners/beneficiaries filed income tax returns as You should mail your application, including full payment of the
residents of the United States. user fee, at least 45 days before the date you need to submit
Upon receiving Form 6166 from the IRS, unless otherwise Form 6166. We will contact you after 30 days if there will be a
directed, you should send Form 6166 to the foreign delay in processing your application. You can call
withholding agent or other appropriate person in the foreign 267-941-1000 (not a toll-free number) and select the U.S.
country to claim treaty benefits. Some foreign countries will residency option if you have questions regarding your
withhold at the treaty-reduced rate at the time of payment, application.
and other foreign countries will initially withhold tax at their Early submission for a current year certification. The
statutory rate and will refund the amount that is more than the IRS cannot accept an early submission for a current year
treaty-reduced rate on receiving proof of U.S. residency. Form 6166 that has a postmark date before December 1 of

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the prior year. Requests received with a postmark date earlier Multiple Forms 8802. If you are submitting multiple Forms
than December 1 will be returned to the sender. For example, 8802, you can submit a single check or money order payment
a Form 6166 request for 2024: to cover the aggregate amount of the user fee for all Forms
• Received with a postmark date before December 1, 2023, 8802.
cannot be processed;
• Received with a postmark date on or after December 1, No more than 200 Forms 8802 can be associated
2023, can be processed with the appropriate documentation. ! with one check or money order.
CAUTION
User Fee
Form 8802 application(s) will not be processed until the Note. If you pay by check, it will be converted into an
nonrefundable user fee is paid. The user fee is for the electronic funds transfer (EFT). This means we will copy your
number of applications submitted, not the number of check and use the account information on it to electronically
certifications requested. debit your account for the amount of the check. The debit
from your account will usually occur within 24 hours, and will
Requests by individual applicants. The user fee for a be shown on your regular account statement. You will not
request by an individual applicant is $85 per Form 8802, receive your original check back. We will destroy your original
regardless of the number of countries for which certification is check, but we will keep a copy of it. If the IRS cannot process
requested or the number of tax year(s) to which the the EFT for technical reasons, you authorize us to process
certification applies. For this purpose, an individual applicant the copy of the check.
means an individual who is a citizen of the United States or a
resident thereof, within the meaning of section 7701(b)(1)(A). Electronic Payment (e-payment)
Requests by applicants other than individuals. The
user fee for an application by each nonindividual applicant is Pay.gov requires taxpayers applying for a United States
$185 per Form 8802. Certification of Residency to upload a copy of their Form
Fiscally transparent entities. A partnership, S 8802 application when making a payment. Uploading Form
corporation, grantor trust, or other fiscally transparent entity 8802 is only for payment validation/reconciliation purposes.
pays a single $185 user fee per Form 8802 application with Uploads are subject to a 15MB size limit. Taxpayers may
respect to all Forms 6166 issued under its employer submit more than one application at a time; however, the file
identification number (EIN), notwithstanding that the IRS will size must be under 15MB. Taxpayers still need to submit their
verify the tax status of each of the partners, owners, or Form 8802 for processing to the United States Residency
beneficiaries of the entity who have consented to the request Certification function via mail or fax. See Where To File, later.
for certification.
Go to Pay.gov, and enter "IRS Certs" in the search box. At
Custodial accounts. A custodian requesting certification
the "IRS Certs" topic, click the "Continue" button. Follow the
on behalf of an account holder pays a user fee for each
on-screen prompts, and enter the required information when
account holder taxpayer identification number (TIN). The
requested.
custodian will pay a user fee of $85 or $185, depending on
whether that account holder is an individual or a The user fee website requires the entry of the following
nonindividual applicant. information.
Multiple requests. Because an applicant must pay the user • Applicant's name.
fee of either $85 or $185 for each separate Form 8802 • Applicant's TIN or EIN.
submitted, the IRS encourages each applicant to include all • Submitter's name (name of person or entity submitting the
Form 6166 requests on a single Form 8802 (separate for payment).
individual and nonindividual) to avoid multiple user fee • Contact email address.
charges. • Contact phone number.
• Number of Form(s) 8802 submitted.
Additional request. Additional requests for Form 6166 Selection of bank account (Automatic Clearing House
•
submitted on a separate Form 8802, following the procedures (ACH)) or debit or credit card, which will open a window for
established under Additional Requests, later, will require the account information.
payment of the applicable user fee.
3-year procedure. You are required to pay the applicable Note. User Fee will automatically populate based on the
user fee for each Form 8802 application submitted under the applicant type.
3-year procedure. See Certification Under the 3-Year
Procedure, later. Once the IRS processes your e-payment, you will receive
an e-payment confirmation number for the transaction. Enter
Method of Payment the e-payment confirmation number on page 1 of Form 8802
before you submit the application. You can use either the
Payment of the user fee can be by check, money order, or Agency Tracking ID or the Pay.gov ID as the e-payment
e-payment. confirmation number. Either one is acceptable. If you make
an e-payment covering multiple Forms 8802, write the same
Check or Money Order e-payment confirmation number on each form.
Form 8802 must be accompanied by a check or money order The IRS will not process Form 8802 if the application
in U.S. dollars, payable to the United States Treasury, in the ! does not include the e-payment confirmation number.
CAUTION
appropriate amount. Do not submit foreign checks. Do not
send cash.

2 Instructions for Form 8802 (Rev. 10-2024)

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Supplemental User Fee Payment                                     An entity may be considered subject to tax on its worldwide 
                                                                  income even if it is statutorily exempt from tax, such as a 
If the U.S. Residency Certification Unit contacts you to make     pension fund or charity. Similarly, individuals are considered 
a supplemental payment, you can use the electronic payment        subject to tax even if their income is less than the amount that 
page at the Pay.gov website (discussed earlier) to make the       would require that they file an income tax return.
payment. Click the "Supplement Payment" checkbox at the             In general, the IRS will issue Form 6166 only when it can 
input screen.                                                     verify that, for the year for which certification is requested, 
                                                                  one of the following applies.
Where To File                                                       You filed an appropriate income tax return (for example, 
                                                                  •
The method by which you can submit Form 8802 to the IRS           Form 1120 for a domestic corporation).
depends upon how you choose to pay the user fee.                  • In the case of a certification year for which a return is not 
                                                                  yet due, you filed a return for the most recent year for which a 
Payment by Check or Money Order                                   return was due.
If you are paying the user fee by check or money order, send      • You are not required to file an income tax return for the tax 
the payment, Form 8802, and all required attachments to:          period on which certification will be based and other 
                                                                  documentation is provided.
  Internal Revenue Service
  US Residency Certification                                      Who Is Not Eligible for Form 6166
  Philadelphia, PA 19255-0625                                     In general, you are not eligible for Form 6166 if, for the tax 
                                                                  period for which your Form 6166 is based, any of the 
Or, by private delivery service to:                               following applies.
                                                                  • You did not file a required U.S. return.
  Internal Revenue Service                                        • You filed a return as a nonresident (including Form 
  2970 Market Street                                              1040-NR, Form 1040-NR-EZ, Form 1120-F, Form 1120-FSC, 
  BLN# 3-E08.123                                                  or any of the U.S. territory tax forms).
  Philadelphia, PA 19104-5016                                     • You are a dual resident individual who has made (or 
                                                                  intends to make), pursuant to the tie-breaker provision within 
E-Payment                                                         an applicable treaty, a determination that you are not a 
After you have received your e-payment confirmation               resident of the United States and are a resident of the other 
number, and entered it on page 1 of Form 8802, you can            treaty country. For more information and examples, see 
submit Form 8802 and all required attachments by mail,            Regulations section 301.7701(b)-7.
private delivery service, or fax (see below for limitations on    • You are a fiscally transparent entity organized in the United 
the use of faxed transmissions).                                  States (that is, a domestic partnership, domestic grantor 
                                                                  trust, or domestic LLC disregarded as an entity separate from 
  If you are paying the user fee by e-payment, send Form          its owner) and you do not have any U.S. partners, 
8802 and all required attachments to:                             beneficiaries, or owners.
                                                                  • The entity requesting certification is an exempt 
  Department of the Treasury                                      organization that is not organized in the United States.
  Internal Revenue Service                                        • The entity requesting certification is a trust that is part of an 
  Philadelphia, PA 19255-0625                                     employee benefit plan during the employee benefit plan's first 
                                                                  year of existence, and it is not administered by a qualified 
Or, by private delivery service to:                               custodian bank, as defined in 17 CFR 275.206(4)-2(d)(6)(i).

  Internal Revenue Service                                        Special Rules
  2970 Market Street
  BLN# 3-E08.123                                                  Certification Under the 3-Year Procedure
  Philadelphia, PA 19104-5016                                     Estates, employee benefit plans/trusts, and exempt 
                                                                  organizations (lines 4d, 4g, and 4h) can submit a Form 8802 
Fax. You can fax up to 10 Forms 8802 (including all required      that covers up to a 3-year period (the current year and the 
attachments) for a maximum of 100 pages to the fax numbers        following 2 tax years). If you request certification under this 
below. You must use a fax cover sheet stating the number of       procedure, you must submit a Form 8802 for each year, but in 
pages included in the transmission.                               years 2 and 3 you only need to attach a copy of the year 1 
                                                                  Form 8802 (including the penalties of perjury statement), 
       The following fax numbers are available.
                                                                  provided there are no material changes to the information 
                                                                  entered on the Form 8802 in year 1.
• 877-824-9110 (within the United States only, toll free).                Certification will not be issued to a trust that is part of 
• 304-707-9792 (inside or outside the United States, not toll       !     an employee benefit plan during the employee 
free).                                                            CAUTION benefit plan’s first year of existence, unless it is 
                                                                  administered by a qualified custodian bank, as defined in 17 
Who Is Eligible for Form 6166                                     CFR 275.206(4)-2(d)(6)(i).
In general, under an income tax treaty, an individual or entity 
is a resident of the United States if the individual or entity is Note. If you choose to use the 3-year procedure, write “Filed 
subject to U.S. tax by reason of residence, citizenship, place    Under the 3-Year Procedure” at the top of page 1 of the 
of incorporation, or other similar criteria. U.S. residents are   Form(s) 8802 filed for each year.
subject to tax in the United States on their worldwide income. 

Instructions for Form 8802 (Rev. 10-2024)                                                                                         3

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You cannot use this procedure if there is a material change 3. You are a bona fide resident of a U.S. territory.
of fact (including name or permanent address) with respect to
the estate, employee benefit plan/trust, or exempt If you are a dual resident described in category 1, above,
organization during the period for which the certification is your request may be denied unless you submit evidence to
requested. establish that you are a resident of the United States under
the tie-breaker provision in the residence article of the treaty
First year. In the first year for which a certification is with the country for which you are requesting certification.
requested under this procedure, you must submit a
completed Form 8802, signed and dated by the applicant, If you are described in category 2 or 3, attach a statement
with the current year entered on line 7. Attach Form 2848, and documentation to establish why you believe you should
Power of Attorney and Declaration of Representative, or Form be entitled to certification as a resident of the United States
8821, Tax Information Authorization, as applicable, to Form for purposes of the relevant treaty. Under many U.S. treaties,
8802. Form 2848 or Form 8821 must apply to all of the years U.S. citizens or green card holders who do not have a
for which certification is requested. For the rules relating to substantial presence, permanent home, or habitual abode in
Forms 2848 and 8821, including the 3-year procedure, see the United States during the tax year are not entitled to treaty
Line 3b. Third Party Appointee's Information, later. benefits. U.S. citizens or green card holders who reside
In year 1, a penalties of perjury statement is required outside the United States must examine the specific treaty to
stating that the applicant is a U.S. resident and will continue determine if they are eligible for treaty benefits and U.S.
to be so through the current tax year and the following 2 tax residency certification. See Exceptions, later.
years. See Table 2 for the penalties of perjury statement for
If you are described in category 2 and are claiming treaty
the 3-year procedure that you must enter on line 10 of Form
benefits under a provision applicable to payments received in
8802 or attach to the form.
consideration of teaching or research activities, see Table 2
Second year. In the second year for which certification is for the penalties of perjury statement you must either enter on
requested under this procedure, you must submit a line 10 of Form 8802 or attach to the form.
completed Form 8802 requesting certification for year 2 with
a copy of the year 1 Form 8802 (including the penalties of Exceptions
perjury statement) and Form 2848 or Form 8821 attached, as
applicable.
You do not need to attach the additional statement or
Enter the current year on line 7. A penalties of perjury documentation requested if you:
statement and signature are not required on the Form 8802 • Are a U.S. citizen or green card holder; and
filed in year 2. However, you must enter “See attached year 1 • Are requesting certification only for Bangladesh, Bulgaria,
Form 8802 filed under the 3-year procedure” on line 10. Cyprus, Iceland, India, Kazakhstan, Malta, New Zealand,
Third year. In the third year for which certification is Russia, South Africa, Sri Lanka, or Ukraine; and
requested under this procedure, you must submit a • The country for which you are requesting certification and
completed Form 8802 requesting certification for year 3 and your country of residence are not the same.
attach a copy of the year 1 Form 8802 (including the
penalties of perjury statement) and Form 2848 or Form 8821 Form 1116, Foreign Tax Credit
attached, as applicable. If you have filed or intend to file a Form 1116 claiming either a
Enter the current year on line 7. A penalties of perjury foreign tax credit amount in excess of USD $5,000 or a
statement and signature are not required on the Form 8802 foreign tax credit for any amount of foreign earned income for
filed in year 3. However, you must enter “See attached year 1 the tax period for which certification is requested, you must
Form 8802 filed under the 3-year procedure” on line 10. submit evidence that you were (or will be if the request
relates to a current year) a resident of the United States and
Form 8802 Filed Before Return Posted by the that the foreign taxes paid were not imposed because you
were a resident of the foreign country.
IRS
If your return has not been posted by the IRS by the time you In addition, individuals who have already filed their federal
file Form 8802, you will receive a request to provide a signed income tax return must submit a copy of it, including any
copy of your most recent return. If you recently filed your information return(s) relating to income, such as Form W-2 or
return, it may take less time to process your application if you Form 1099, along with the Form 1116. Your request for U.S.
include a copy of the income tax return with your Form 8802. residency certification may be denied if you do not submit the
Write “COPY — do not process” on the tax return. additional materials.

Individuals With Residency Outside the United United Kingdom
States If you are applying for relief at source from United Kingdom
If you are in any of the following categories for the current or (U.K.) income tax or filing a claim for repayment of U.K.
prior tax year for which you request certification, you must income tax, you may need to complete a U.K. certification
submit a statement and documentation, as described below, form (US-Individual 2002 or US-Company) in addition to
with Form 8802. Form 8802. For copies of these forms, contact HM Revenue
1. You are a resident under the internal law of both the and Customs.
United States and the treaty country for which you are On the Internet at HMRC.gov.uk, enter "US Double
requesting certification (you are a dual resident). Taxation" in the search box, and scroll down to the
2. You are a lawful permanent resident (green card link for the Form US-Individual 2002 or Form
holder) of the United States or U.S. citizen who filed Form US-Company.
2555.

4 Instructions for Form 8802 (Rev. 10-2024)

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Call 011-44-135-535-9022 if calling from outside the
Applicant's Name and U.S. Taxpayer
U.K., or 0300-200-3300 if calling from the U.K.
Identification Number
Send the completed U.K. form to the IRS with your As part of certifying U.S. residency, the IRS must be able to
completed Form 8802. match the name(s) and taxpayer identification number(s)
(TIN(s)) on this application to those previously verified on
either the U.S. return filed for the tax period for which
Specific Instructions certification is to be based or on other documentation you
provide.
Checkboxes at Top of Page 1 Enter the applicant's name and TIN exactly as they
appear on the U.S. return filed for the tax period(s) for which
Additional Requests certification will be based. If the applicant was not required to
Check this box if you are submitting Form 8802 to request file a U.S. return, enter the applicant's name and TIN as they
additional Form(s) 6166 for a tax period for which the IRS has appear on documentation previously provided to the IRS (for
previously issued a Form 6166 to you. Additional requests on example, Form 8832), or on documentation provided by the
a separate Form 8802 will require the payment of the IRS (for example, a determination letter).
applicable nonrefundable user fee. See User Fee, earlier.
Joint return. If a joint income tax return was filed for a tax
An applicant can only use this additional request period for which certification will be based, enter the
procedure if there are no changes to the applicant's tax spouse's name and TIN exactly as they appear on the return
information provided on the original Form 8802. An applicant filed.
can use this procedure to obtain a Form 6166 for any country Change in taxpayer's name. If the taxpayer's name has
or countries, whether or not the country was identified on a changed since the most recent Form 8802 was filed with the
previously filed Form 8802. An additional request for Form IRS, the Form 8802 and tax disclosure authorization for each
6166 using this procedure must be made within 12 months of individual or entity must be submitted under the taxpayer's
the most recently issued Form 6166 relating to the same tax new name. In addition, the taxpayer must submit
period. documentation of the name change with Form 8802 (for
Additional documentation. If you are requesting example, trust agreement, corporate charter).
certification for a previously identified country and if Certification will not be issued if the name change has not
additional documentation was necessary for the original been updated in the IRS database. Businesses and trusts or
application, it does not need to be resubmitted with the estates can notify the IRS of a name change by checking the
request for an additional Form 6166. In the signature line of appropriate box on Forms 1120, 1120S, 1065, or 1041, when
the additional request form, write “See attached copy of the filed. Individuals can indicate a name change on Form 1040
original Form 8802.” Attach a copy of the original Form 8802. when filed. If you change your name and address, you can
If you are requesting Form 6166 for a country not identified notify the IRS of the changes on Form 8822. Individuals
on a previously filed Form 8802 that requires documentation should also notify the Social Security Administration (SSA) of
not previously submitted, you must include that a name change by filing Form SS-5 with the SSA. See https://
documentation with the additional request. Sign and date the faq.ssa.gov/en-US/Topic/article/KA-01981 for more
additional request form. Attach a copy of the original Form information.
8802. For additional information on how to notify the IRS of
Additional request made by third party appointees. your new name, you can also contact customer
Third party appointees cannot use this special procedure to service. For businesses, the number is
request additional Form(s) 6166 for countries that were not 800-829-4933. For individuals, the number is 800-829-1040.
originally authorized by the taxpayer in their previously signed If you are deaf, hard of hearing, or have a speech disability
and dated Form 8802. If you anticipate using the additional and have access to TTY/TDD equipment, you can call
request procedure to authorize a third party appointee to 800-829-4059.
request additional Forms 6166 for a country not identified in
your current Form 8802, you must include on line 10 a written Line 2. Applicant's Address
statement authorizing the third party appointee to request Enter your address for the calendar year for which you are
Form 6166 covering the same tax period for any country. requesting certification. If you are an individual who lived
outside the United States during the year for which
Foreign Claim Form
certification is requested, the special rules under Individuals
Check the box if you have included with Form 8802 a foreign With Residency Outside the United States, earlier, may apply
claim form sent to you by a foreign country. The submission to you.
or omission of a foreign claim form will not affect your
residency certification. If the IRS does not have an Do not enter a P.O. box number or C/O address.
agreement with the foreign country to date stamp or ! Certification may be denied if the applicant enters a
otherwise process the form, we will not process it and we will CAUTION P.O. box or C/O address.
mail the foreign claim form back to you.
For more information about foreign countries with Line 3a. Mailing Address
which the IRS has an agreement to process a foreign Form 6166 and any related correspondence can be mailed to
claim form, call the U.S. residency certification unit at you or to a third party appointee. If you provide an address on
267-941-1000 (not a toll-free number). line 3a, it will be used for all mail correspondence relating to
your Form 6166 request. If you do not indicate a mailing
address on line 3a, the IRS will mail Form 6166 to the

Instructions for Form 8802 (Rev. 10-2024) 5

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address on line 2. If the mailing address entered on line 3a is before the IRS and/or receive and inspect confidential tax
for a third party appointee, you must provide written information. If your appointee has a CAF number, enter it on
authorization on line 3b for the IRS to release the certification line 3b.
to the third party.
Form 8821 and Form 2848. Form 8821 is used to authorize
All correspondence will be addressed to either the disclosure of tax information to a third party designee of the
! applicant or the third party appointee, if applicable. If taxpayer. Form 8821 cannot be used to authorize a third
CAUTION you do not indicate a mailing address on line 3a, the party to sign Form 8802 on your behalf, and it does not
IRS will mail Form 6166 to the taxpayer at the address on authorize a third party to represent you before the IRS.
line 2. However, if you have a third party appointee on line 3b, According to section 6103(c) and the regulations thereunder,
complete line 3a and if applicable, attach Form 8821 or Form authorization on Form 8821 will not be accepted if it covers
2848. The IRS will send Form 6166 to any designated third matters other than federal tax matters.
party appointee(s) at the address on line 3a. Form 2848 authorizes a third party to represent you before
the IRS. Only individuals who are recognized to practice
Mailing Form 6166 to a Foreign Address before the IRS can be authorized to represent you. The only
Form 6166, U.S. Residency Certification, can be mailed to a individuals who can be recognized representatives are the
foreign address if the address is listed on the Form 8802. If following.
you want a certificate to be mailed to a foreign country by • Attorneys.
express courier, you must provide a DHL prepaid label and • Certified Public Accountants.
envelope/box. • Enrolled Agents.
• Enrolled Actuaries (the authority to practice before the IRS
Note. If you want domestic express delivery, you must is limited).
provide a UPS or FEDEX prepaid label and envelope/box. • Student attorney or CPA (must receive permission to
. practice before the IRS).
• Enrolled Retirement Plan Agents (the authority to practice
Carriers require you to provide a pick-up address and a before the IRS is limited).
phone number on the pre-paid shipping label. The pick-up • Certain individuals who have a special relationship or
address and phone number is status with the taxpayer.
Internal Revenue Service For more information, see Pub., 947, Practice Before the
2970 Market St. IRS and Power of Attorney.
Philadelphia, PA 19104 In general, you do not need to fill out line 3b if you have
267-466-1679 attached Form 2848 or Form 8821. On line 3b, write “See
attached authorization.” Attach a Form 2848 or Form 8821 for
each third party that you authorize to receive your tax
Line 3b. Third Party Appointee's information. If you have multiple third party appointees, see
Information the Instructions for Form 2848 or Form 8821.
Enter the name of your third party appointee(s) on line 3b of 3-year procedure. Under the 3-year procedure, the third
Form 8802. Providing this information constitutes written party appointee completes a Form 8802 in the first year that
authorization for the IRS to communicate with the third party must be signed and dated by the applicant. In the following 2
appointee(s) identified on line 3b when you submit the signed tax years, the third party appointee must complete a new
and dated Form 8802. Form 8802 that is not required to be signed and dated by the
The third party appointee identified on line 3b should be applicant. Form 2848 or Form 8821 must be attached to
someone the IRS can communicate with in order to resolve Form 8802 in year 1 and must indicate all years in the 3-year
questions related to the processing of your Form 8802. This period for which certification is requested.
individual should be knowledgeable about Form 8802 and For more information, see Certification Under the 3-Year
able to respond to any IRS questions regarding your Form Procedure, earlier.
8802. If you enter an entity such as a corporation or trust on
line 3b, identify a specific individual at the entity who can Line 4a. Individual
answer questions about your Form 8802. If you do not Green card holder. If you are a resident alien with lawful
identify a specific individual, the IRS is authorized to permanent resident status who recently arrived in the United
communicate with any person employed by the entity. States and you have not yet filed a U.S. income tax return,
If you have multiple appointees, attach a list of the you should provide a copy of your current Form I-551. Instead
additional appointees not identified on line 3b whom the IRS of a copy of your green card, you can attach a statement from
can communicate with regarding your Form 8802. If only one U.S. Citizenship and Immigration Services (USCIS) that gives
individual is shown on line 3b, the IRS is authorized to your alien registration number, the date and port of entry,
communicate only with that person. date of birth, and classification. For more information on
determining your U.S. resident status for tax purposes, see
You are not required to enter the telephone or fax number Nonresident Alien or Resident Alien in Pub. 519.
of your third party appointee. However, providing a telephone
or fax number will expedite the processing of your Form 8802 Other U.S. resident alien. An individual who is not a lawful
if the IRS has any questions. By providing a telephone or fax permanent resident of the United States but who meets the
number, you are authorizing the IRS to communicate with “substantial presence test” under section 7701(b) is a
your third party appointee(s). resident alien for purposes of U.S. taxation. If you are a
resident alien under the substantial presence test and you
The Centralized Authorization File (CAF) contains have not yet filed a U.S. income tax return for the year for
information on third parties authorized to represent taxpayers

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which certification is requested, you must attach a copy of Sole proprietor. Include on line 6 the type of tax return,
your current Form I-94. Enter the date (YYYYMMDD) your name, TIN, and any other information that would be required
status changed on the line provided. For information on if certification were being requested for the individual owner
determining your period of residency, see Substantial that filed the Schedule C (Form 1040).
Presence Test in Pub. 519.
Students, teachers, and trainees. If you filed Form 1040 Line 4b. Partnership
and you are in the United States under an “F-1,” “J-1,” “M-1,” Partnerships are not considered U.S. residents within the
or “Q-1” visa, include the following with Form 8802. meaning of the residence article of U.S. income tax treaties.
1. A statement explaining why Form 1040 was filed. A domestic partnership is not considered a U.S. resident,
2. A statement and documentation showing that you even if all partners are U.S. residents. Treaty benefits are only
reported your worldwide income. available to a partner who is a U.S. resident whose
distributive share of partnership income includes the item of
Note. Nonresident aliens present in the United States on income paid to the partnership.
these visas may be exempt individuals for 2 or more years,
and are not resident aliens under the substantial presence Note. The Form 6166 issued to partnerships will include an
test while they are exempt individuals. See section 7701(b) attached list of partners that are U.S. residents. The IRS does
(5). not certify the percentage of ownership interest of the listed
partners. It is the responsibility of the partnership to provide
First-year election. If you are an individual who made or such information to the withholding agent.
intends to make the first-year election under section 7701(b)
(4) applicable to the year for which certification is requested, Include the following with Form 8802.
enter the date (YYYYMMDD) your status as a U.S. resident 1. The name and TIN of each partner for which
for tax purposes will begin. For more information regarding certification is requested and any additional information that
the first-year election and determining your period of would be required if certification were being requested for
residency, see First-Year Choice in Pub. 519. each of those partners.
• If you have made a first-year residence election under 2. Authorization (for example, Form 8821) from each
section 7701(b)(4) applicable to the year for which you are partner, including all partners listed within tiered
requesting certification, attach to Form 8802 the election partnerships. Each authorization must explicitly allow the
statement you filed with your income tax return for the taxable third party requester to receive the partner's tax information
year of election. and must not address matters other than federal tax matters.
• If, for the calendar year for which certification is requested,
3. Unless the requester is a partner in the partnership
you have not yet filed a first-year residence election
during the tax year for which certification is requested,
statement, attach to Form 8802 a statement that you intend
authorization from the partnership must explicitly allow the
to file such statement and that you are eligible to make the
third party requester to receive the partnership's tax
election.
information. The authorization must not address matters
Dual-status alien. An individual is a dual-status alien for other than federal tax matters.
U.S. tax purposes if the individual is a part-year resident alien
and a part-year nonresident alien during the calendar year(s) An LLC that is classified as a partnership follows the
for which certification is requested. Dual-status generally above procedures. Members of the LLC are treated as
occurs in the year an individual acquires status as a U.S. partners.
resident or terminates such status. For example, you are a Nominee partnership. Do not check the partnership box on
dual-status alien if you are a U.S. citizen or green card holder line 4b. Instead, check line 4j and attach the information
and you lost citizenship or green card holder status during required by the instructions.
the same calendar year. You may also be a dual-status alien
if you are a nonresident alien but due to meeting the Line 4c. Trust
substantial presence test become a resident alien during the Domestic and foreign grantor trusts and simple trusts can be
same calendar year. certified for U.S. residency, to the extent the owner of the
The dual-status alien classification does not occur merely grantor trust or beneficiaries of simple trusts are U.S.
due to a temporary absence from the United States, nor will residents. Domestic complex trusts can be certified without
multiple periods of temporary absence and re-entry into the regard to the residence of the settler or beneficiaries.
United States create multiple periods of U.S. resident and
A trust is domestic if a court within the United States is
nonresident status. For information and examples of a
able to exercise primary supervision over the administration
dual-status alien, and to determine your period of residency,
of the trust and one or more U.S. persons has authority to
see Pub. 519.
control all substantial decisions of the trust.
If you checked the dual-status box, enter the dates
(YYYYMMDD) that correspond to the period that you were a Grantor trust. Include the following with Form 8802.
resident of the United States during the year(s) for which 1. The name and TIN of each owner and any information
certification is requested. that would be required if certification were being requested
for each owner.
Partial-year Form 2555 filer. Check this box if you filed a
Form 2555 that covered only part of a year for which 2. Authorization (for example, Form 8821) from each
certification is requested. For each year that this applies, owner. Each authorization must explicitly allow the third party
enter the 8-digit dates (YYYYMMDD) that correspond to the requester to receive the owner's tax information and must not
beginning and ending of the period you were a resident of the address matters other than federal tax matters.
United States. 3. Unless the requester is a trustee of the trust,
authorization from the trust must explicitly allow the third

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party requester to receive the trust's tax information. The 3. A statement that the bank or financial institution is a
authorization must not address matters other than federal tax trustee of the IRA.
matters.
4. If the grantor trust is a foreign trust, also include a copy Common trust fund as defined in section 584. Include
of Form 3520-A with the foreign grantor trust owner the following with Form 8802.
statement completed. 1. The name and TIN of each participant and any
information that would be required if certification were being
Domestic complex trust. Unless the requester is a trustee requested for each participant.
of the trust during the tax year for which certification is 2. Authorization (for example, Form 8821) from each
requested, authorization from the trust must explicitly allow participant. Each authorization must explicitly allow the third
the third party requester to receive the trust's tax information. party requester to receive the participant's tax information
The authorization must not address matters other than and must not address any matters other than federal tax
federal tax matters. matters. If a pass-through entity is a participant, you must list
Simple trust. A simple trust is not a resident, because all of the partners/shareholders/owners/participants/members/
its income is required to be distributed currently to its beneficiaries in the pass-through entity and obtain
beneficiaries. A simple trust must, therefore, be certified at authorization from each such participant.
the beneficiary level. Include the following with Form 8802. 3. Unless the requester is a trustee of the trust,
1. The name and TIN of each beneficiary and any authorization from the trust must explicitly allow the third
information that is required to certify each beneficiary. party requester to receive the trust's tax information. The
authorization must not address matters other than federal tax
2. Authorization (for example, Form 8821) from each
matters.
beneficiary. Each authorization must explicitly allow the third
party requester to receive the beneficiary's tax information A common trust fund that is seeking benefits from
and must not address matters other than federal tax matters. Switzerland with respect to dividends paid by a Swiss
3. Unless the requester is a trustee of the trust, corporation must also attach to Form 8802 the name of each
authorization from the trust must explicitly allow the third participant and a statement that each participant listed is a
party requester to receive the trust's tax information. The trust forming part of a plan that is described in section 401(a),
authorization must not address matters other than federal tax 403(b), or 457(b), or is a trust forming part of a plan
matters. described in section 401(a), 403(b), or 457(b) that is within a
group trust described in Revenue Ruling 1981-100, 1981-13
Group trusts described in Revenue Ruling 1981-100; in- I.R.B. 33, as clarified and modified by Revenue Ruling
cluding modifications from Revenue Rulings 2011-1, 2004-67, available at IRS.gov/irb/2004-28_IRB#RR-2004-67,
2004-67, and 2014-24, and Announcement 2021-11. A and modified by Revenue Ruling 2011-1, available at
group trust that has received a determination letter IRS.gov/irb/2011-02_IRB#RR-2011-1, and Revenue Ruling
recognizing its exempt status under section 501(a) must 2014-24, available at IRS.gov/irb/2014-37_IRB#RR-2014-24.
attach a copy of that letter to Form 8802. Also, see Notice 2012-6, available at IRS.gov/irb/
A group trust that is seeking benefits from Switzerland with 2012-03_IRB#NOT-2012-6.
respect to dividends paid by a Swiss corporation must also
provide a statement that the trust is operated exclusively or Line 4d. Estate
almost exclusively to earn income for the benefit of pension If you are filing a Form 8802 on behalf of the estate of a
funds that are themselves entitled to benefits under the decedent, you must include proof that you are the executor or
Switzerland Income Tax Treaty as a resident of the United administrator of the decedent's estate. Form 8802 can be
States. submitted on behalf of an estate for the year of the taxpayer's
death or any prior year. Proof can include a court certificate
IRA. Domestic individual retirement arrangements naming you executor or administrator of the estate. U.S.
(individual retirement accounts within the meaning of section residency certification will be based on the tax information
408(a) and Roth IRAs within the meaning of section 408A) and residency of the decedent.
(collectively referred to as IRAs) can be certified as residents
(without regard to the residence of the IRA holder). Either the 3-year procedure. If you check box 4d, you may be able to
IRA holder or the trustee of the IRA can request certification use the 3-year procedure. See Certification Under the 3-Year
on behalf of the IRA. Procedure, earlier.

An IRA holder requesting certification on behalf of an IRA Line 4e. Corporation
must provide the IRA account name (that is, the IRA holder's
Generally, a corporation is a resident entitled to U.S.
name) and number, the IRA holder's TIN, and a copy of Form
residency certification only if it is incorporated in the United
8606 or Form 5498. Complete the remainder of Form 8802
States. An unincorporated domestic entity, such as an LLC,
as if the IRA was requesting the certification.
can be a resident if it is an association taxable as a
A bank or financial institution acting as the trustee for IRAs corporation.
can request certification for multiple IRAs grouped by year
and by country for which certification is requested. The bank Certain foreign corporations can be treated as domestic
or financial institution must include the following with Form corporations if they qualify as U.S. corporations under
8802. sections 269B, 953(d), and 1504(d). Only Canadian and
Mexican corporations are eligible to be treated as domestic
1. A list of IRA account names and account numbers for
corporations under section 1504(d). Foreign corporations
which certification is requested.
can obtain residency certification if they can establish that
2. A statement that each IRA account name and number they are covered by these Code sections.
listed is an IRA within the meaning of section 408(a) or 408A.

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Corporations requesting U.S. residency certification on 1. Have met its Form 990 series information return filing
behalf of their subsidiaries must attach a list of the requirements; and
subsidiaries and the Form 851, filed with the corporation's 2. Attach to Form 8802 a copy of either the organization's
consolidated return. determination letter from the IRS or, if the organization is a
Dual-resident corporation. If you are requesting subordinate in a group exemption, the determination letter for
certification for treaty benefits in the other country of the central organization.
residence named on line 4e, certification depends on the An exempt organization that has not received an IRS
terms of the residence article of the relevant treaty. If the determination letter recognizing its exempt status but has met
treaty provides that benefits are available only if the its Form 990-series filing requirements for its claimed exempt
competent authorities reach a mutual agreement to that status can submit a letter under penalties of perjury from an
effect, request competent authority assistance in accordance authorized official stating that the organization is exempt from
with Revenue Procedure 2015-40, available at IRS.gov/irb/ federal income tax and specifying the exemption provision
2015-35_IRB#RP-2015-40, before seeking certification. under the Internal Revenue Code. The statement must
include an acknowledgment that a residency certification
Line 4f. S Corporation
letter issued by the IRS is not a ruling or determination letter
S corporations are not considered U.S. residents within the regarding the organization’s tax-exempt status for federal tax
meaning of the residence article of U.S. income tax treaties. purposes generally or regarding deductibility of contributions
Treaty benefits are only available to a shareholder who is a to or for the use of the organization under section 170, and
U.S. resident for purposes of the applicable treaty. Include may not be relied on as such.
the following with Form 8802.
1. The name and TIN of each shareholder for which The IRS will not issue a Form 6166 to an exempt
certification is requested and any additional information that organization that is not required to file a U.S. income tax
would be required if certification were being requested for return and that has not received a determination letter, unless
each of those shareholders. such organization has other means of proving U.S. residency
2. Authorization (for example, Form 8821) from each for tax treaty purposes. For such an entity, include with Form
shareholder. Each authorization must explicitly allow the third 8802 the entity's bylaws, corporate charter, trust agreement,
party requester to receive the shareholder's tax information etc.
and must not address any matters other than federal tax Governmental entity. A federal, state, or local government
matters. agency must attach to Form 8802 a copy of the agency’s
3. Unless the requester is a shareholder in the S determination letter, private letter ruling, or revenue ruling
corporation during the tax year for which certification is regarding its tax-exempt or governmental entity status if it has
requested, authorization from an officer with legal authority to one. A federal, state, or local government that has not
bind the corporation must explicitly allow the third party obtained a determination letter, private letter ruling, or
requester to receive the corporation's tax information. The revenue ruling can submit in writing, on official government
authorization must not address matters other than federal tax letterhead, a letter under penalties of perjury from a legally
matters. authorized government official stating that the organization is
a government agency. The statement must include an
Line 4g. Employee Benefit Plan/Trust acknowledgment that a Form 6166 residency certification
Trusts that are part of an employee benefit plan that is letter issued by the IRS is not a ruling or determination letter
required to file Form 5500 must include a copy of the signed regarding the organization’s tax-exempt status for federal tax
Form 5500 with Form 8802. purposes generally or regarding deductibility of contributions
to or for the use of the organization under section 170, and
An employee plan that is not subject to the Employee may not be relied on as such.
Retirement Income Security Act (ERISA) or is not otherwise
required to file Form 5500 must include with Form 8802 a 3-year procedure. If you check box 4h, you may be able to
copy of the employee benefit plan determination letter. use the 3-year procedure. See Certification Under the 3-Year
Procedure, earlier.
An employee plan that is not required to file Form 5500
and does not have a determination letter must provide Line 4i. Disregarded Entity
evidence that it is entitled to certification. It must also provide Disregarded entities (DRE) are not considered U.S. residents
a statement under penalties of perjury explaining why it is not within the meaning of the residence article of U.S. income tax
required to file Form 5500 and why it does not have a treaties. Treaty benefits will only be available to a DRE owner
determination letter. who is a U.S. resident. The DRE type must be specified on
Certification will not be issued to a trust that is part of line 4i.
! an employee benefit plan during the employee Note. See line 5 for more information regarding the DRE's
CAUTION benefit plan’s first year of existence, unless it is
administered by a qualified custodian bank, as defined in 17 owner information that may be required to be included with
CFR 275.206(4)-2(d)(6)(i). Form 8802.

3-year procedure. If you check box 4g, you may be able to Line 4j. Nominee Applicant
use the 3-year procedure. See Certification Under the 3-Year If you act as a nominee for another person or entity, you must
Procedure, earlier. provide all certification information required for each
individual or entity for which you are acting as a nominee. For
Line 4h. Exempt Organization example, if you are acting as a nominee for a resident alien,
Generally, an organization that is exempt from U.S. income you must attach the information required of applicants that
tax must: are resident aliens. Similarly, if one of the entities for which

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you are acting as a nominee is a partnership, then you must • On line 6, check the box corresponding to the entity type of
submit the certification information for each of the partners the owner, and enter the owner's name, address, and TIN.
requesting certification. In addition, you must include the • On line 10, enter a statement signed under penalties of
following with Form 8802. perjury if the single owner has not filed a Form 8832 with the
1. Authorization (for example, Form 8821) from each IRS (see Table 2).
individual or entity. Each authorization must explicitly allow
the nominee applicant to receive the individual's or entity's Line 7. Calendar Year of Request
tax information and must not address any matters other than The certification period is generally 1 year. You can request
federal tax matters. certification for both the current year and any number of prior
years.
2. A statement under penalties of perjury signed by an
individual with legal authority to bind the nominee applicant, If you entered the most recent prior year on this line, see
explicitly stating the nominee applicant is acting as an agent Form 8802 Filed Before Return Posted by the IRS, earlier.
on behalf of the above-named individual(s) or entity(ies) for
whom the Form 6166 is being requested. Enter the 4-digit (YYYY) calendar year(s) for which you are
requesting certification. However, see the Exception below.
Note. If you are a nominee partnership, do not provide
information concerning your partners. The residence of your Exception. If you were a dual-status alien during any year
partners will not be verified. for which you are requesting certification, enter instead the
8-digit dates (YYYYMMDD) that correspond to the beginning
Line 5. Statement Required If and ending of the period you were a resident of the United
States. You must show the specific period of residence for
Applicant Did Not File a U.S. Income each year for which you are requesting certification. For
Tax Return information on determining your period of residency, see Pub.
If the applicant was not required to file a U.S. income tax 519.
return for the tax period(s) for which certification will be Fiscal year taxpayers. Fiscal year filers also enter a 4-digit
based, check the applicable box next to “No.” If the applicant (YYYY) calendar year on line 7. You must request a separate
does not fit in any of the categories listed, check “Other” and calendar year certification for any part of a fiscal tax year that
on the dotted line that follows enter the section that exempts falls outside the calendar year.
the applicant from the requirement to file a U.S. income tax
Current year certification. If the applicant requests
return. See Table 1 for the statement required if the applicant
certification for purposes of claiming benefits under an
did not file a U.S. income tax return.
income tax treaty or VAT exemption for any period during the
Line 6. Parent, Parent Organization, or current calendar year or a year for which a tax return is not
yet required to be filed with the IRS, the applicant must
Owner include penalties of perjury statement(s) stating that such
If you answered “Yes” to line 5, do not complete line 6. applicant is a U.S. resident and will continue to be so
If you answered “No” to line 5, you must complete line 6. throughout the current tax year. See Table 2 for the current
year penalties of perjury statement you must enter on line 10
If you answered “Yes” to line 6, check the appropriate box of Form 8802 or attach to the form.
and enter the parent's, parent organization's, or owner's
information. If the applicant is a minor child, enter the name, Note. For VAT certification, the penalties of perjury
address, and TIN of the parent who reported the child's statement must include a statement that the business activity
income. has not changed since the last return was filed. For more
If you answered “No” to line 6, attach proof of the parent's, information, see the instructions for line 10, later.
parent organization's, or owner's income and an explanation 3-year procedure. If you are using the 3-year procedure
of why the parent is not required to file a tax return for the tax (discussed earlier), enter all years in the 3-year period, as
period(s) for which certification is based. applicable, on the Form 8802 filed for the first year. For years
Disregarded entity (DRE). The single owner of a DRE 2 and 3, enter only the current calendar year for which you
must include the following information on Form 8802. are requesting certification.

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Table 1. Statement Required If Applicant Did Not File a U.S. Income Tax Return

IF the applicant was not 
required to file a U.S. income 
                                   THEN ...
tax return and the applicant 
is...
an individual                      attach proof of income (for example, an income statement, Form W-2, Form 1099, etc.) and a 
                                   written statement that explains why the individual is not required to file an income tax return for 
                                   the tax period(s) for which certification is based. If the individual is a U.S. citizen, the written 
                                   statement must be made under penalties of perjury.
a child under age 19, or under     attach a signed copy of the Form 8814.
age 24 if a full-time student, 
whose parent(s) elected to 
report the child's income on their 
return
a qualified subchapter S           attach proof of the election made on Form 8869, and all other requirements listed in the 
subsidiary (QSub) (include the     instructions for line 4f that apply to the parent S corporation. 
parent S corporation information 
on line 6 of Form 8802)
a trust or estate                  attach an explanation of why the trust or estate is not required to file Form 1041. 
a common trust fund                attach a copy of the determination letter or proof that a participant is not required to file.
a group trust                      attach a copy of the determination letter or private letter ruling. 
a partnership described in         attach a copy of the section 761(a) election submitted with Form 1065 or a statement from a 
section 761(a)                     general partner that is signed and dated under penalties of perjury. See Table 2, Current Year 
                                   Penalties of Perjury Statements.
a government entity                submit in writing, on official government letterhead, an explanation of why the government entity 
                                   is exempt from a filing requirement. The letter must include an acknowledgment that a Form 6166 
                                   governmental residency certification letter issued by the IRS is not a ruling or determination letter 
                                   regarding the organization’s governmental or tax-exempt status for federal tax purposes generally 
                                   or regarding deductibility of contributions to or for the use of the organization under section 170, 
                                   and may not be relied on as such. A government official with the authority to bind the organization 
                                   or agency must sign and date the letter under penalties of perjury.
a foreign partnership              include all information indicated in the instructions for line 4b for each partner requesting 
                                   certification.
a domestic disregarded entity      include the entity's single owner information on line 6 of Form 8802. Include with Form 8802: the 
(domestic DRE)                     owner's name and entity type (for example, corporation, partnership), TIN, and all other 
                                   certification information required for the owner's type of entity. If the DRE has not filed a Form 
                                   8832 with the IRS, also include a statement from the owner, signed under penalties of perjury 
                                   (see Table 2).
a foreign disregarded entity       attach a copy of the Form 8858 filed with the U.S. owner's income tax return for the calendar 
(foreign DRE)                      year(s) for which certification is requested. If the owner has not identified the foreign DRE on the 
                                   Form 8858, the IRS cannot certify the foreign DRE. Include the foreign DRE's owner information 
                                   on line 6 (Form 8802). Include with Form 8802 the owner's name and entity type, TIN, and all 
                                   other certification information required for the owner's type of entity. 

                                                                   Example 1. A Form 1040 filer who is completing Form 
Line 8. Tax Period(s)
                                                                   8802 for certification year 2024 on January 1, 2024, would 
If you are requesting certification for a tax period for which a   enter 202212 on line 8. This is because on January 1, 2024, 
tax return is not yet due, enter the four-digit year and two-digit the 2022 Form 1040 is the latest return required to have been 
month (YYYYMM) that correspond to the latest return                filed by an individual requesting certification for 2024.
required to have been filed (including extensions). If you are a 
fiscal year taxpayer, enter the year and month that                Example 2. On August 1, 2024, the same Form 1040 filer 
correspond to the end of that fiscal tax year. For a prior year    would enter 202312 on line 8 as the tax period for 
certification, the four-digit year and two-digit month should      certification year 2024 (the 2023 Form 1040 was required to 
correspond to the end of the prior year tax period for which       have been filed before August 1, 2024).
certification is requested.                                        If the Form 1040 filer had filed an extension for 2023, the 
                                                                   filer would enter 202212 on line 8. This is because on August 
Note. These examples assume no extension is filed, unless          1, 2024, the 2022 Form 1040 is the latest return required to 
stated otherwise.                                                  be filed.

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Example 3.      On January 1, 2024, a Form 1040 filer            Note.    VAT certification requires a penalties of perjury 
completing Form 8802 for certification year 2021 would enter     statement, and a statement that the NAICS codes have not 
202112.                                                          changed since the last return was filed. For more information, 
Example 4.      A Form 1120 filer has a fiscal year ending on    see the instructions for line 10 next.
September 30. The Form 1120 filer completing Form 8802 for 
                                                                 Line 10. Penalties of Perjury 
certification year 2024 on February 15, 2024, would enter 
202209 on line 8. This is because on February 15, 2024, the      Statements and Attachments
2022 Form 1120 with fiscal year ending September 30, 2023,       Enter penalties of perjury statements from Table 2 in the 
is the latest return required to have been filed.                space provided under line 10 or as an attachment to Form 
                                                                 8802. Penalties of perjury statements submitted separately 
If you were not required to file a U.S. tax return for the tax   from Form 8802 must have a valid signature and date. See 
period for which certification is requested, enter the tax       Table 3.
period that would have been applicable, if you were required 
to file a U.S. tax return. After the tax period, add "(not       VAT.   For VAT certifications, the penalties of perjury statement 
required to file)."                                              must also include a statement that the business activity 
                                                                 (NAICS code) has not changed since your last filed return.
Line 9. Purpose of Certification
                                                                 3-year procedure.   If you are using the 3-year procedure 
You must indicate the purpose of the certification.              (discussed earlier), you are required to enter a penalties of 
        The IRS will return your application to you for          perjury statement in the first year stating that the applicant is 
                                                                 a U.S. resident and will continue to be so through the current 
CAUTION application.
!       completion if you do not include a purpose on the        tax year and the following 2 tax years. See Table 2 for the 
                                                                 3-year procedure penalties of perjury statement you must 
Income tax treaty.  If you are requesting certification to       enter on line 10 of Form 8802 or attach to Form 8802.
obtain benefits under an income tax treaty but you have 
requested certification for a nontreaty country, the IRS will    Note.    For a Form 8802 submitted after the first year of the 
return your application to you for correction.                   3-year procedure, enter “See attached year 1 Form 8802 filed 
                                                                 under the 3-year procedure” in place of the penalties of 
VAT.  You can find the North American Industry Classification    perjury statement on line 10.
System (NAICS) codes in the instructions for your tax return 
(for example, Form 1120 or Schedule C (Form 1040)). If you       Attachments.        If someone other than the person signing 
do not provide an NAICS code on Form 8802 and one was            Form 8802 prepares an attachment that is submitted 
not provided on the return you filed, one will not be entered    separately from Form 8802, an individual who has authority 
automatically. Form 6166 will only certify that you filed a      to sign Form 8802 must sign and date the attachment under 
return with a particular NAICS code if it matches the NAICS      penalties of perjury. See Table 3.
code on your application. If you provide a code that does not    Additional information.      If you must submit additional 
match, Form 6166 will state that you represent that your         information with Form 8802, use the space provided under 
NAICS code is as stated on Form 8802.                            line 10 or attach the information to the form.

Table 2. Current Year Penalties of Perjury Statements

                    THEN the Form 
IF the applicant  8802 penalties of  STATING: “This certification is given under penalties of perjury and to the best of 
is...               perjury statement  my knowledge and belief, the statements are true, correct, and complete.”
                    must include...
an individual       a statement from   [Insert name of individual and TIN] is a U.S. resident and will continue to be throughout the 
                    the individual     current tax year.
an individual       a statement from   Countries other than Japan: [Insert name of individual and TIN] was a U.S. resident 
claiming treaty     the individual     within the meaning of Article [#] of the U.S.-[country] treaty (including, in some cases, 
benefits for                           physical presence in the United States) immediately before entering [country]. The 
teaching or                            assignment began on [date] and ends on [date]. Article [#] of the U.S.-[country] treaty 
research                               provides a [2 or 3] year exemption from income tax. 
activities                             Japan: [Insert name of individual and TIN] is (and will continue to be) a U.S. resident within 
                                       the meaning of Article 4(1) of the U.S.-Japan treaty. The assignment began on [date] and 
                                       ends on [date]. Article 20 of the U.S.-Japan treaty provides a 2-year exemption from income 
                                       tax. 
a partnership       a statement from   [Insert name of partner and TIN] is a U.S. resident and will continue to be throughout the 
                    each individual    current tax year, and
                    partner for which 
                    certification is 
                    requested
                    a statement from a [Insert name of partnership and EIN] has filed its required return and the entity classification 
                    general partner    has not changed since the return was filed.

12                                                                                   Instructions for Form 8802 (Rev. 10-2024)

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                  THEN the Form 
IF the applicant  8802 penalties of  STATING: “This certification is given under penalties of perjury and to the best of 
is...             perjury statement  my knowledge and belief, the statements are true, correct, and complete.”
                  must include...
an S corporation  a statement from       [Insert name of shareholder and TIN] is a U.S. resident and will continue to be throughout 
                  each individual        the current tax year, and
                  shareholder for 
                  which certification 
                  is requested
                  a statement from       [Insert name of S corporation and EIN] has filed its required return and the entity 
                  an officer of the      classification has not changed since the return was filed. 
                  corporation with 
                  the authority to 
                  legally bind the 
                  corporation
a common trust    a statement from       [Insert name and TIN] is a U.S. resident and will continue to be throughout the current tax 
fund, grantor     each individual        year, and 
trust, or simple  participant/owner/ 
trust             beneficiary for 
                  which certification 
                  is requested
                  a statement from       [Insert name of trust and EIN] has filed its required return and the entity classification has 
                  the trustee with       not changed since the return was filed.
                  authority to legally   Note: When the participant, beneficiary, or owner is other than an individual, use the 
                  bind the trust         statement that corresponds to the type of entity.
any trust other   a  statement  from     [Insert name of trust and EIN] is a U.S. resident and will continue to be throughout the 
than a common     the  trustee  with     current tax year.
trust fund,       authority  to  legally 
grantor trust, or bind the trust
simple trust
a corporation     a statement from       [Insert name of corporation and EIN] is a U.S. resident and will continue to be throughout 
                  an officer of the      the current tax year.
                  corporation with 
                  the authority to 
                  legally bind the 
                  corporation
an exempt         a statement from       [Insert name of organization and EIN] is a U.S. resident and will continue to be throughout 
organization      an officer of the      the current tax year.
                  organization with 
                  authority to legally 
                  bind the 
                  organization
an exempt         a statement from       [Insert name of organization and EIN] is a U.S. resident and will continue to be throughout 
organization      an officer of the      the current tax year and the following 2 tax years.
submitting a      organization with 
Form 8802 under  authority to legally 
the 3-year        bind the 
procedure (in     organization
year 1)
an estate of a    a statement from       [Insert name of estate and EIN] is a U.S. resident and will continue to be throughout the 
decedent          the personal           current tax year.
                  representative 
an estate of a    a statement from       [Insert name of estate and EIN] is a U.S. resident and will continue to be throughout the 
decedent          the personal           current tax year and the following 2 tax years. 
submitting a      representative 
Form 8802 under 
the 3-year 
procedure (in 
year 1)

Instructions for Form 8802 (Rev. 10-2024)                                                                                               13

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THEN the Form
IF the applicant 8802 penalties of STATING: “This certification is given under penalties of perjury and to the best of
is... perjury statement my knowledge and belief, the statements are true, correct, and complete.”
must include...
an employee a statement from [Insert name of plan/trust and EIN] is a U.S. resident and will continue to be throughout the
benefit plan/trust an officer of the current tax year.
plan/trust with
authority to legally
bind the plan/trust
an employee a statement from [Insert name of plan/trust and EIN] is a U.S. resident and will continue to be throughout the
benefit plan/trust an officer of the current tax year and the following 2 tax years.
submitting a plan/trust with
Form 8802 under authority to legally
the 3-year bind the plan/trust
procedure (in
year 1)
a partnership a statement from [Insert name of partner and TIN] is a U.S. resident and will continue to be throughout the
under a section each partner for current tax year, and
761(a) election which certification
is requested
a statement from a a. [Insert name of partnership and EIN] has made an election pursuant to section 761(a).
general partner As a result, it is not required to file Form 1065 on an annual basis and all of its partners
report their respective shares of income, gain, loss, deductions, and credits on their tax
returns as required.
b. The [insert name of partnership] 's entity classification has not changed since the filing of
the partners' returns.
a foreign an additional [Insert name of partnership and EIN] is not required to file Form 1065 under Regulations
partnership statement from a section 1.6031(a)-1(b) and the entity classification has not changed since the filing of the
under general partner partners' returns.
Regulations
section
1.6031(a)-1(b)
a disregarded a statement from Under penalties of perjury, I declare that (i) [insert name and TIN of the owner of the
entity (DRE) the owner of the disregarded entity], is the single owner of [insert trading name of the disregarded entity], a
DRE [insert Limited Liability Company, Limited Partnership, Limited Liability Partnership, or other,
as appropriate] that is classified as a disregarded entity for United States income tax
purposes; (ii) the single owner is a [insert federal tax classification of the owner, that is,
corporation, partnership, individual, etc.]; and (iii) as such [insert name of the single owner
of the disregarded entity] is required to take into account all the income, gain, losses,
deductions, and credits against tax of the disregarded entity on their U.S. federal income
tax or information return; and (iv) the single owner of the disregarded entity is a U.S.
resident and will continue to be throughout the current tax year. I further declare under
penalties of perjury that I am an officer, manager, or member of the disregarded entity with
the authority to legally bind the entity and, to the best of my knowledge and belief, the
statements herein made are true, correct, and complete.
a nominee a statement from [Insert name and TIN of individual(s)/entity(ies) on whose behalf the nominee is acting] is a
each individual or U.S. resident and will continue to be throughout the current tax year. A single owner of the
entity for whom the disregarded entity is a U.S. resident and will continue to be throughout the current tax year.
nominee is acting This certification is given under penalties of perjury and, to the best of my knowledge and
belief, the statements herein made are true, correct, and complete.

Note. Form 8802 may be signed digitally; however, digital
Signature and Date
signatures are not accepted on Form 2848 and Form 8821.
An individual who has the authority to sign Form 8802 must
sign and date the application or the IRS will not consider To avoid processing delays and possible rejection of Form
Form 8802 to be complete and valid. A third party 8802, if an individual who is not identified in the instructions
representative with authorization to sign Form 8802 must signs Form 8802, enter a statement on line 10 and attach any
attach documentation (for example, Form 2848) of the appropriate documentation to indicate such individual's
authorization. See Table 3 to determine who has authority to authority to sign Form 8802. If you are granting authority to a
sign Form 8802. third party, you must sign and date the documentation.

14 Instructions for Form 8802 (Rev. 10-2024)

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Table 3. Who Has Authority To Sign Form 8802

IF the applicant is... THEN the individual with authority to sign Form 8802 is...
an individual the individual.
a married couple both spouses.
a minor child who cannot sign either parent by signing the child's name and adding “By (your signature), parent for minor child.”
a child under age 19, or under the parent who filed Form 8814 with their income tax return.
age 24 if a full-time student,
whose parent(s) reported the
child's income on Form 8814
a partnership any partner or partners duly authorized to act for the partnership (general partner or partnership
representative). Each partner must certify that they have such authority.
an S corporation any corporate officer, for example, president, vice president, treasurer, chief accounting officer,
etc., duly authorized by the corporation to bind the corporation in accordance with applicable state
law.
a trust, common trust fund, the fiduciary (trustee, executor, administrator, receiver, or guardian).
grantor trust, or simple trust
an estate of a decedent the personal representative (executor or administrator).
a corporation any corporate officer, for example, president, vice president, treasurer, chief accounting officer,
etc., duly authorized by the corporation to bind the corporation in accordance with applicable state
law.
an employee benefit plan or any organization officer, for example, president, vice president, treasurer, chief accounting officer,
trust etc., duly authorized by the plan or trust to bind the plan or trust in accordance with applicable state
law.
an exempt organization any organization officer, for example, president, vice president, treasurer, chief accounting officer,
etc., duly authorized by the organization to bind the organization in accordance with applicable
state law.
a partnership under a section any partner or partners duly authorized to act for the partnership. Each partner must certify that
761(a) election they have such authority.
a governmental organization an officer of the governmental organization with authority in the course of their official duties to bind
the organization.

Note. If you are requesting certifications for multiple years,
Daytime Phone Number
attach a statement to Form 8802 identifying the country, year,
Providing your daytime phone number speeds the processing and number of certifications per year. The total must agree
of Form 8802, if we have questions about items on your with the number entered to the right of the related country
application, such as the NAICS code, type of applicant, etc. code on line 11.
By answering our questions over the phone, we may be able
to continue processing your Form 8802 without mailing you a Line 12. Total Number of
letter. If you are filing a joint application, you can enter either
your or your spouse's daytime phone number. Certifications (Forms 6166)
Requested
Line 11. Number of Certifications
Add the total number of certifications requested in columns
(Forms 6166) Requested for Each A, B, C, and D of line 11, and enter the total on line 12.

Country When To Seek U.S. Competent
Enter the number of certifications (Forms 6166) requested for
each country listed in columns A, B, C, and D. For any Authority Assistance
country not listed, enter the country in the blank spaces at If your request for Form 6166 is denied, or if you are denied
the bottom of column D. If you are requesting certifications for treaty benefits by a U.S. treaty partner, and you believe you
more than 1 calendar year for a country, enter the number of are entitled to treaty benefits under a specific treaty article,
certifications requested for all years to get the total number of you can request U.S. competent authority assistance
certifications requested for that country. following the procedures established in Revenue Procedure
Example. You are requesting certifications for Germany. 2015-40, available at IRS.gov/irb/2015-35_IRB#RP-2015-40 .
You need three certifications for 2021, two certifications for A request for U.S. competent authority assistance
2022, and four certifications for 2023. Enter nine as the total regarding a residency issue will be accepted for
number of certifications requested for Germany. consideration only if it is established that the issue requires
consultation with the foreign competent authority to ensure
consistent treatment by the United States and the applicable

Instructions for Form 8802 (Rev. 10-2024) 15

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treaty partner. The U.S. competent authority does not make 6103 authorizes or requires us to disclose this information in
unilateral determinations with respect to residency. certain circumstances. We may disclose the information to
Residency determinations are made by mutual agreement the tax authorities of other countries pursuant to a tax treaty.
between the two competent authorities. We may disclose this information to the Department of
Justice for civil and criminal litigation. We may also disclose
The U.S. competent authority cannot consider
this information to cities, states, the District of Columbia, and
! requests involving countries with which the United U.S. commonwealths and territories for use in administering
CAUTION States does not have an income tax treaty.
their tax laws, to federal and state agencies to enforce federal
Your request for U.S. competent authority assistance nontax criminal laws, or to federal law enforcement and
should be mailed to: intelligence agencies to combat terrorism.
Commissioner, Large Business and International You are not required to provide the information requested
Division on a form that is subject to the Paperwork Reduction Act
Internal Revenue Service unless the form displays a valid OMB control number. Books
1111 Constitution Avenue, NW or records relating to a form or its instructions must be
SE:LB:TTPO:APMA:TAIT:K retained as long as their contents may become material in the
Washington, DC 20224 administration of any Internal Revenue law.
(Attention: TAIT)
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
Note. Do not send Form 8802 to the address above. This
average time is:
address should only be used to request U.S. competent
authority assistance. Mail Forms 8802 to the appropriate
address in Philadelphia, PA, under Where To File, earlier. Recordkeeping . . . . . . . . . . . . . . . . . . 33 min.
Learning about the law
Privacy Act and Paperwork Reduction Act Notice. We or the form . . . . . . . . . . . . . . . . . . . . . 1hr., 13 min.
ask for the information on this form under sections 6103 and Preparing the form. . . . . . . . . . . . . . . . 1 hr., 3 min.
6109 of the Internal Revenue Code. You are required to Copying, assembling, and sending the
provide the information requested on this form only if you form
wish to have your U.S. residency for tax purposes certified in to the IRS. . . . . . . . . . . . . . . . . . . . . . 48 min.
order to claim VAT exemption or to claim certain benefits
under a tax treaty between the United States and the foreign
country (countries) indicated on Form 8802. We need this If you have comments concerning the accuracy of these
information to determine if the applicant can be certified as a time estimates or suggestions for making this form simpler,
U.S. resident for tax purposes for the period specified. Failure we would be happy to hear from you. You can send us
to provide the requested information may prevent comments from IRS.gov/FormComments. You can write to
certification. Providing false or fraudulent information may the Internal Revenue Service, Tax Forms and Publications
subject you to penalties. If you designate an appointee to Division, 1111 Constitution Ave. NW, IR-6526, Washington,
receive Form 6166, but do not provide all of the information DC 20024. Do not send the form to this address. Instead,
requested, we may be unable to honor the designation. see Where To File, earlier.
Generally, tax returns and tax return information are
confidential, as required by section 6103. However, section

16 Instructions for Form 8802 (Rev. 10-2024)

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