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                                                                                                         Department of the Treasury
                                                                                                         Internal Revenue Service
Instructions for Form 8802

(Rev. August 2022)

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

Contents                                  Page    Contents                              Page  Internal Revenue Service
U.S. Residency Certification .    . . . . . . 1   Line 9. Purpose of                          2970 Market St.
General Instructions .  . . . . . . . . . . . . 2 Certification .   . . . . . . . . . . .  11 Philadelphia, PA 19104
Purpose of Form .       . . . . . . . . . . . 2   Line 10. Penalties of Perjury               267-466-1679
When To File .     . . . . . . . . . . . . . 2    Statements and 
                                                  Attachments .     . . . . . . . . . . .  12
User Fee .   . . . . . . . . . . . . . . . . 2                                                Reminders
                                                         Table 2. Current Year 
Where To File .    . . . . . . . . . . . . . 3             Penalties of Perjury               First year employee benefit plans. 
Who Is Eligible for Form                                   Statements .   . . . . . . . .  12 Certification will not be issued to a trust 
6166         . . . . . . . . . . . . . . . . . 3  Signature and Date .    . . . . . . . .  14 that is part of an employee benefit plan 
Who Is Not Eligible for Form                             Table 3. Who Has                     during the employee benefit plan’s first 
6166         . . . . . . . . . . . . . . . . . 3           Authority To Sign 
Special Rules .    . . . . . . . . . . . . . 4             Form 8802 . . . . . . . . . .   15 year of existence, unless it is 
Certification Under the                           Daytime Phone Number .        . . . . .  15 administered by a qualified custodian 
         3-Year Procedure .         . . . . . 4   Line 11. Number of                          bank, as defined in 17 CFR 
Form 8802 Filed Before                            Certifications (Forms                       275.206(4)-2(d)(6)(i). See Who Is Not 
         Return Posted by the                     6166) Requested for                         Eligible for Form 6166, later.
         IRS   . . . . . . . . . . . . . . . 4    Each Country .     . . . . . . . . . .   15
Individuals With                                  Line 12. Total Number of                    U.S. Residency 
         Residency Outside                        Certifications (Forms 
         the United States        . . . . . . 4   6166) Requested         . . . . . . . .  15 Certification
Form 1116, Foreign Tax                            When To Seek U.S.                           Income Tax Treaty
         Credit .  . . . . . . . . . . . . . 4    Competent Authority 
United Kingdom .              . . . . . . . . 5   Assistance .     . . . . . . . . . . . . 15 Many foreign countries withhold tax on 
                                                                                              certain types of income paid from 
Specific Instructions . . . . . . . . . . . . . 5 Section references are to the Internal      sources within those countries to 
Checkboxes at Top of Page                         Revenue Code unless otherwise noted.        residents of other countries. The rate of 
1 .      . . . . . . . . . . . . . . . . . . . 5
Additional Requests .             . . . . . . 5                                               withholding is set by that country's 
Foreign Claim Form .              . . . . . . 5   Future Developments                         internal law. An income tax treaty 
Line 2. Applicant's Address .         . . . . 5   For the latest information about            between the United States and a foreign 
Line 3a. Mailing Address .        . . . . . . 6   developments related to Form 8802 and       country often reduces the withholding 
Mailing Form 6166 to A                            its instructions, such as legislation       rates (sometimes to zero) for certain 
         Foreign Address .        . . . . . . 6   enacted after they were published, go to    types of income paid to residents of the 
Line 3b. Third Party                              IRS.gov/Form8802.                           United States. This reduced rate is 
Appointee's Information .             . . . . 6                                               referred to as the treaty-reduced rate.
Line 4a. Individual .     . . . . . . . . . . 6   What's New
                                                                                              Many U.S. treaty partners require the 
Line 4b. Partnership .      . . . . . . . . . 7   Penalty of perjury for a disregarded        IRS to certify that the person claiming 
Line 4c. Trust .   . . . . . . . . . . . . . 7    entity (DRE). In Table 2 we revised the     treaty benefits is a resident of the United 
Line 4d. Estate .       . . . . . . . . . . . . 8 penalty of perjury statement.               States for federal tax purposes. The IRS 
Line 4e. Corporation        . . . . . . . . . 8
Line 4f. S Corporation        . . . . . . . . 9   Mailing Form 6166 to a foreign ad-          provides this residency certification on 
Line 4g. Employee Benefit                         dress. Form 6166 U.S. Residency             Form 6166, a letter of U.S. residency 
Plan/Trust .       . . . . . . . . . . . . . 9    Certification can be mailed to a foreign    certification. Form 6166 is a 
Line 4h. Exempt                                   address if the address is listed on the     computer-generated letter printed on 
Organization            . . . . . . . . . . . . 9 Form 8802. If you want a certificate to     stationery bearing the U.S. Department 
Line 4i. Disregarded Entity         . . . . . 9   be mailed to a foreign country by           of Treasury letterhead, which includes 
Line 4j. Nominee Applicant .          . . . . 9   express courier, you must provide a         the facsimile signature of the Field 
Line 5. Statement Required                        DHL prepaid label and envelope/box. If      Director, Philadelphia Accounts 
If Applicant Did Not File a                       you want domestic express delivery,         Management Center.
U.S. Income Tax Return .              . . .   11  you must provide a UPS or FEDEX 
Table 1. Statement                                prepaid label and envelope/box.             Form 6166 will only certify that, for 
         Required If Applicant                                                                the certification year (the period for 
         Did Not File a U.S.                      Please note, the carriers require you 
                                                                                              which certification is requested), you 
         Income Tax Return .          . . .   10  to provide a pick-up address and a 
                                                                                              were a resident of the United States for 
Line 6. Parent, Parent                            phone number on the pre-paid shipping 
                                                                                              purposes of U.S. taxation or, in the case 
Organization, or Owner .            . . . .   11  label. The pick-up address and phone 
                                                                                              of a fiscally transparent entity, that the 
Line 7. Calendar Year of                          number is
Request .        . . . . . . . . . . . . .    11                                              entity, when required, filed an 
Line 8. Tax Period(s) .       . . . . . . .   11                                              information return and its partners/
                                                                                              members/owners/beneficiaries filed 

Jul 22, 2022                                               Cat. No. 10827V

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income tax returns as residents of the were paid for purposes of claiming a Fiscally transparent entities. A
United States. foreign tax credit. partnership, S corporation, grantor trust,
or other fiscally transparent entity pays a
Upon receiving Form 6166 from the You cannot claim a foreign tax credit single $185 user fee per Form 8802
IRS, unless otherwise directed, you to reduce your U.S. tax liability with application with respect to all Forms
should send Form 6166 to the foreign respect to foreign taxes that have been 6166 issued under its employer
withholding agent or other appropriate reduced or eliminated by reason of a identification number (EIN),
person in the foreign country to claim treaty. If you receive a refund of foreign notwithstanding that the IRS will verify
treaty benefits. Some foreign countries taxes paid with the benefit of Form the tax status of each of the partners,
will withhold at the treaty-reduced rate 6166, you may need to file an amended owners, or beneficiaries of the entity
at the time of payment, and other return with the IRS to adjust any foreign who have consented to the request for
foreign countries will initially withhold tax tax credits previously claimed for those certification.
at their statutory rate and will refund the taxes.
amount that is more than the Custodial accounts. A custodian
treaty-reduced rate on receiving proof of When To File requesting certification on behalf of an
U.S. residency. You should mail your application, account holder pays a user fee for each
Other conditions for claiming treaty including full payment of the user fee, at account holder taxpayer identification
benefits. In order to claim a benefit least 45 days before the date you need number (TIN). The custodian will pay a
under a tax treaty, there are other to submit Form 6166. We will contact user fee of $85 or $185, depending on
requirements in addition to residence. you after 30 days if there will be a delay whether that account holder is an
These include the requirement that the in processing your application. You can individual or a nonindividual applicant.
person claiming a treaty-reduced rate of call 267-941-1000 (not a toll-free Multiple requests. Because an
withholding be the beneficial owner of number) and select the U.S. residency applicant must pay the user fee of either
the item of income and meet the option if you have questions regarding $85 or $185 for each separate Form
limitation on benefits article of the treaty, your application. 8802 submitted, the IRS encourages
if applicable. Early submission for a current year each applicant to include all Form 6166
The IRS cannot certify whether you certification. The IRS cannot accept requests on a single Form 8802
are the beneficial owner of an item of an early submission for a current year (separate for individual and
income or that you meet the limitation Form 6166 that has a postmark date nonindividual) to avoid multiple user fee
on benefits article, if any, in the treaty. before December 1 of the prior year. charges.
You may, however, be required by a Requests received with a postmark date Additional request. Additional
foreign withholding agent to establish earlier than December 1 will be returned requests for Form 6166 submitted on a
directly with the agent that these to the sender. For example, a Form separate Form 8802, following the
requirements have been met. 6166 request for 2021: procedures established under
• Received with a postmark date Additional Requests, later, will require
You should examine the before December 1, 2020, cannot be the payment of the applicable user fee.
TIP specific income tax treaty to processed;
determine if any tax credit, tax • Received with a postmark date on or 3-year procedure. You are required
exemption, reduced rate of tax, or other after December 1, 2020, can be to pay the applicable user fee for each
treaty benefit or safeguards apply. processed with the appropriate Form 8802 application submitted under
Income tax treaties are available at documentation. the 3-year procedure. See Certification
IRS.gov/businesses/international- Under the 3-Year Procedure, later.
businesses/united-states-income-tax-
User Fee
treaties-a-to-z. Method of Payment
Form 8802 application(s) will not be Payment of the user fee can be by
processed until the nonrefundable user
Value Added Tax (VAT) check, money order, or electronic
fee is paid. The user fee is for the payment.
Form 6166 can also be used as proof of number of applications submitted, not
U.S. tax residency status for purposes the number of certifications requested.
of obtaining an exemption from a VAT Check or Money Order
imposed by a foreign country. In Requests by individual applicants. Form 8802 must be accompanied by a
connection with a VAT request, the The user fee for a request by an check or money order in U.S. dollars,
United States can certify only to certain individual applicant is $85 per Form payable to the United States Treasury,
matters in relation to your U.S. federal 8802, regardless of the number of in the appropriate amount. Do not
income tax status, and not that you countries for which certification is submit foreign checks. Do not send
meet any other requirements for a VAT requested or the number of tax year(s) cash.
exemption in a foreign country. to which the certification applies. For
this purpose, an individual applicant Multiple Forms 8802. If you are
means an individual who is a citizen of submitting multiple Forms 8802, you
General Instructions the United States or a resident thereof, can submit a single check or money
within the meaning of section 7701(b)(1) order payment to cover the aggregate
Purpose of Form (A). amount of the user fee for all Forms
Form 8802 is used to request Form 8802. No more than 200 Forms 8802
6166, a letter of U.S. residency Requests by applicants other than can be associated with one check or
certification for purposes of claiming individuals. The user fee for an money order.
benefits under an income tax treaty or application by each nonindividual
VAT exemption. You cannot use Form applicant is $185 per Form 8802. Note. If you pay by check, it will be
6166 to substantiate that U.S. taxes converted into an electronic funds

-2- Instructions for Form 8802 (Rev. 8-2022)

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transfer (EFT). This means we will copy   Where To File                                United States if the individual or entity is 
your check and use the account            The method by which you can submit           subject to U.S. tax by reason of 
information on it to electronically debit Form 8802 to the IRS depends upon            residence, citizenship, place of 
your account for the amount of the        how you choose to pay the user fee.          incorporation, or other similar criteria. 
check. The debit from your account will                                                U.S. residents are subject to tax in the 
usually occur within 24 hours, and will   Payment by Check or Money                    United States on their worldwide 
be shown on your regular account          Order                                        income. An entity may be considered 
statement. You will not receive your      If you are paying the user fee by check      subject to tax on its worldwide income 
original check back. We will destroy      or money order, send the payment,            even if it is statutorily exempt from tax, 
your original check, but we will keep a   Form 8802, and all required                  such as a pension fund or charity. 
copy of it. If the IRS cannot process the attachments to:                              Similarly, individuals are considered 
EFT for technical reasons, you                                                         subject to tax even if their income is less 
authorize us to process the copy of the     Internal Revenue Service                   than the amount that would require that 
check.                                      US Residency Certification                 they file an income tax return.
                                            Philadelphia, PA 19255-0625                  In general, the IRS will issue Form 
Electronic Payment (e-payment)                                                         6166 only when it can verify that, for the 
You can access the electronic payment     Or, by private delivery service to:          year for which certification is requested 
page at the Pay.gov website. Go to                                                     one of the following applies.
Pay.gov, and enter "IRS Certs" in the       Internal Revenue Service                   • You filed an appropriate income tax 
search box. At the "IRS Certs" topic,       2970 Market Street                         return (for example, Form 1120 for a 
click the "Continue" button. Follow the     BLN# 3-E08.123                             domestic corporation).
on-screen prompts, and enter the            Philadelphia, PA 19104-5016                • In the case of a certification year for 
required information when requested.                                                   which a return is not yet due, you filed a 
                                          Electronic Payment                           return for the most recent year for which 
  The user fee website requires the       After you have received your electronic      a return was due.
entry of the following information.       payment confirmation number, and             • You are not required to file an income 
• Applicant's name.                       entered it on page 1 of Form 8802, you       tax return for the tax period on which 
• Applicant's TIN or EIN.                 can submit Form 8802 and all required        certification will be based and other 
• Submitter's name (name of person or     attachments by mail, private delivery        documentation is provided.
entity submitting the payment).           service, or fax (see below for limitations 
• Contact email address.                  on the use of faxed transmissions).          Who Is Not Eligible for 
• Contact phone number.                     If you are paying the user fee by          Form 6166
• Number of Form(s) 8802 submitted.       e-payment, send Form 8802 and all            In general, you are not eligible for Form 
• Payment amount.                         required attachments to:                     6166 if, for the tax period for which your 
• Selection of bank account (Automatic                                                 Form 6166 is based, any of the 
Clearing House (ACH)) or debit or credit    Department of the Treasury                 following applies.
card, which will open a window for          Internal Revenue Service                   • You did not file a required U.S. return.
account information.                        Philadelphia, PA 19255-0625                • You filed a return as a nonresident 
                                                                                       (including Form 1040-NR, Form 
  Once the IRS processes your             Or, by private delivery service to:          1040-NR-EZ (before tax year 2020), 
electronic payment, you will receive an                                                Form 1120-F, Form 1120-FSC, or any of 
electronic payment confirmation number      Internal Revenue Service                   the U.S. possession tax forms).
for the transaction. Enter the electronic   2970 Market Street                         • You are a dual resident individual 
payment confirmation number on              BLN# 3-E08.123                             who has made (or intends to make), 
page 1 of Form 8802 before you submit       Philadelphia, PA 19104-5016                pursuant to the tie-breaker provision 
the application. You can use either the                                                within an applicable treaty, a 
Agency Tracking ID or the Pay.gov ID      Fax. You can fax up to 10 Forms 8802         determination that you are not a resident 
as the electronic payment confirmation    (including all required attachments) for a   of the United States and are a resident 
number. Either one is acceptable. If you  maximum of 100 pages to the fax              of the other treaty country. For more 
make an electronic payment covering       numbers below. You must use a fax            information and examples, see 
multiple Forms 8802, write the same       cover sheet stating the number of pages      Regulations section 301.7701(b)-7.
electronic payment confirmation number    included in the transmission.                • You are a fiscally transparent entity 
on each form. The IRS will not process                                                 organized in the United States (that is, a 
Form 8802 if the application does not          The following fax numbers are           domestic partnership, domestic grantor 
include the electronic payment                 available.                              trust, or domestic LLC disregarded as 
confirmation number.                                                                   an entity separate from its owner) and 
                                          • 877-824-9110 (within the United            you do not have any U.S. partners, 
Supplemental User Fee Payment             States only, toll free).                     beneficiaries, or owners.
                                          • 304-707-9792 (inside or outside the        • The entity requesting certification is 
If the U.S. Residency Certification Unit  United States, not toll free).               an exempt organization that is not 
contacts you to make a supplemental 
payment, you can use the electronic                                                    organized in the United States.
payment page at the Pay.gov website       Who Is Eligible for Form                     • The entity requesting certification is a 
                                                                                       trust that is part of an employee benefit 
(discussed earlier) to make the           6166                                         plan during the employee benefit plan's 
payment. Click the "Supplement            In general, under an income tax treaty,      first year of existence, and it is not 
Payment" checkbox at the input screen.    an individual or entity is a resident of the 

Instructions for Form 8802 (Rev. 8-2022)                  -3-

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administered by a qualified custodian Second year. In the second year for 3. You are a bona fide resident of a
bank, as defined in 17 CFR which certification is requested under U.S. possession.
275.206(4)-2(d)(6)(i). this procedure, you must submit a If you are a dual resident described in
completed Form 8802 requesting category 1, above, your request may be
Special Rules certification for year 2 with a copy of the denied unless you submit evidence to
year 1 Form 8802 (including the
Certification Under the 3-Year establish that you are a resident of the
penalties of perjury statement) and United States under the tie-breaker
Procedure Form 2848 or Form 8821 attached, as provision in the residence article of the
Estates, employee benefit plans/trusts, applicable. treaty with the country for which you are
and exempt organizations (lines 4d, 4g, Enter the current year on line 7. A requesting certification.
and 4h) can submit a Form 8802 that penalties of perjury statement and If you are described in category 2 or
covers up to a 3-year period (the current signature are not required on the Form 3, attach a statement and
year and the following 2 tax years). If 8802 filed in year 2. However, you must documentation to establish why you
you request certification under this enter “See attached year 1 Form 8802 believe you should be entitled to
procedure, you must submit a Form filed under the 3-year procedure” on certification as a resident of the United
8802 for each year, but in years 2 and 3 line 10. States for purposes of the relevant
you only need to attach a copy of the
year 1 Form 8802 (including the Third year. In the third year for which treaty. Under many U.S. treaties, U.S.
penalties of perjury statement), provided certification is requested under this citizens or green card holders who do
there are no material changes to the procedure, you must submit a not have a substantial presence,
information entered on the Form 8802 in completed Form 8802 requesting permanent home, or habitual abode in
year 1. certification for year 3 and attach a copy the United States during the tax year are
of the year 1 Form 8802 (including the not entitled to treaty benefits. U.S.
Certification will not be issued to penalties of perjury statement) and citizens or green card holders who
! a trust that is part of an Form 2848 or Form 8821 attached, as reside outside the United States must
CAUTION employee benefit plan during
applicable. examine the specific treaty to determine
the employee benefit plan’s first year of if they are eligible for treaty benefits and
existence, unless it is administered by a Enter the current year on line 7. A
qualified custodian bank, as defined in penalties of perjury statement and U.S. residency certification. See
17 CFR 275.206(4)-2(d)(6)(i). signature are not required on the Form Exceptions, later.
8802 filed in year 3. However, you must If you are described in category 2
enter “See attached year 1 Form 8802 and are claiming treaty benefits under a
Note. If you choose to use the 3-year filed under the 3-year procedure” on provision applicable to payments
procedure, write “Filed Under the 3-Year line 10. received in consideration of teaching or
Procedure” at the top of page 1 of the research activities, see Table 2 for the
Form(s) 8802 filed for each year. Form 8802 Filed Before Return penalties of perjury statement you must
Posted by the IRS
You cannot use this procedure if either enter on line 10 of Form 8802 or
there is a material change of fact If your return has not been posted by the attach to the form.
(including name or permanent address) IRS by the time you file Form 8802, you
with respect to the estate, employee will receive a request to provide a Exceptions
benefit plan/trust, or exempt signed copy of your most recent return.
organization during the period for which If you recently filed your return, it may You do not need to attach the additional
the certification is requested. take less time to process your statement or documentation requested
application if you include a copy of the if you:
First year. In the first year for which a income tax return with your Form 8802. • Are a U.S. citizen or green card
certification is requested under this Write “COPY — do not process” on the holder; and
procedure, you must submit a tax return. • Are requesting certification only for
completed Form 8802, signed and Bangladesh, Bulgaria, Cyprus, Hungary,
dated by the applicant, with the current Individuals With Residency Iceland, India, Kazakhstan, Malta, New
year entered on line 7. Attach Form Outside the United States Zealand, Russia, South Africa, Sri
2848, or Form 8821, as applicable, to If you are in any of the following Lanka, or Ukraine; and
Form 8802. Form 2848 or Form 8821 categories for the current or prior tax • The country for which you are
must apply to all of the years for which year for which you request certification, requesting certification and your country
certification is requested. For the rules you must submit a statement and of residence are not the same.
relating to Forms 2848 and 8821, documentation, as described below, Form 1116, Foreign Tax Credit
including the 3-year procedure, see with Form 8802. If you have filed or intend to file a Form
Line 3b. Third Party Appointee's 1. You are a resident under the 1116 claiming either a foreign tax credit
Information, later. internal law of both the United States amount in excess of USD $5,000 or a
In year 1, a penalties of perjury and the treaty country for which you are foreign tax credit for any amount of
statement is required stating that the requesting certification (you are a dual foreign earned income for the tax period
applicant is a U.S. resident and will resident). for which certification is requested, you
continue to be so through the current tax 2. You are a lawful permanent must submit evidence that you were (or
year and the following 2 tax years. See resident (green card holder) of the will be if the request relates to a current
Table 2 for the penalties of perjury United States or U.S. citizen who filed year) a resident of the United States and
statement for the 3-year procedure that Form 2555. that the foreign taxes paid were not
you must enter on line 10 of Form 8802 imposed because you were a resident
or attach to the form. of the foreign country.

-4- Instructions for Form 8802 (Rev. 8-2022)

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In addition, individuals who have original application, it does not need to Enter the applicant's name and TIN
already filed their federal income tax be resubmitted with the request for an exactly as they appear on the U.S.
return must submit a copy of it, including additional Form 6166. In the signature return filed for the tax period(s) for
any information return(s) relating to line of the additional request form, write which certification will be based. If the
income, such as Form W-2 or Form “See attached copy of the original Form applicant was not required to file a U.S.
1099, along with the Form 1116. Your 8802.” Attach a copy of the original return, enter the applicant's name and
request for U.S. residency certification Form 8802. TIN as they appear on documentation
may be denied if you do not submit the If you are requesting Form 6166 for a previously provided to the IRS (for
additional materials. country not identified on a previously example, Form 8832), or on
United Kingdom filed Form 8802 that requires documentation provided by the IRS (for
documentation not previously example, a determination letter).
If you are applying for relief at source submitted, you must include that Joint return. If a joint income tax return
from United Kingdom (U.K.) income tax documentation with the additional was filed for a tax period for which
or filing a claim for repayment of U.K. request. Sign and date the additional certification will be based, enter the
income tax, you may need to complete request form. Attach a copy of the spouse's name and TIN exactly as they
a U.K. certification form (US-Individual original Form 8802. appear on the return filed.
2002 or US-Company) in addition to
Form 8802. For copies of these forms, Additional request made by third Change in taxpayer's name. If the
contact HM Revenue and Customs. party appointees. Third party taxpayer's name has changed since the
appointees cannot use this special most recent Form 8802 was filed with
On the Internet at procedure to request additional Form(s) the IRS, the Form 8802 and tax
HMRC.gov.uk, enter "US 6166 for countries that were not disclosure authorization for each
Double Taxation" in the search originally authorized by the taxpayer in individual or entity must be submitted
box, and scroll down to the link for the their previously signed and dated Form under the taxpayer's new name. In
Form US-Individual 2002 or Form 8802. If you anticipate using the addition, the taxpayer must submit
US-Company. additional request procedure to documentation of the name change with
authorize a third party appointee to
Call 44-135-535-9022 if calling Form 8802 (for example, trust
request additional Forms 6166 for a
from outside the U.K., or agreement, corporate charter).
country not identified in your current
0300-200-3300 if calling from Certification will not be issued if the
Form 8802, you must include on line 10
the U.K. name change has not been updated in
a written statement authorizing the third
the IRS database. Businesses and
Send the completed U.K. form to the party appointee to request Form 6166
trusts or estates can notify the IRS of a
IRS with your completed Form 8802. covering the same tax period for any
name change by checking the
country.
appropriate box on Forms 1120, 1120S,
Specific Instructions Foreign Claim Form 1065, or 1041, when filed. Individuals
Check the box if you have included with can indicate a name change on Form
Checkboxes at Top of Form 8802 a foreign claim form sent to 1040 when filed. If you change your
you by a foreign country. The name and address, you can notify the
Page 1 submission or omission of a foreign IRS of the changes on Form 8822.
Additional Requests claim form will not affect your residency Individuals should also notify the Social
Check this box if you are submitting certification. If the IRS does not have an Security Administration (SSA) of a name
Form 8802 to request additional Form(s) agreement with the foreign country to change by filing Form SS-5 with the
6166 for a tax period for which the IRS date stamp or otherwise process the SSA. See https://faq.ssa.gov/en-US/
has previously issued a Form 6166 to form, we will not process it and we will Topic/article/KA-01981 for more
you. Additional requests on a separate mail the foreign claim form back to you. information.
Form 8802 will require the payment of For more information about For additional information on
the applicable nonrefundable user fee. foreign countries with which the how to notify the IRS of your
See User Fee, earlier. IRS has an agreement to new name, you can also contact
An applicant can only use this process a foreign claim form, call the customer service. For businesses, the
additional request procedure if there are U.S. residency certification unit at number is 800-829-4933. For
no changes to the applicant's tax 267-941-1000 (not a toll-free number). individuals, the number is
800-829-1040. If you are deaf, hard of
information provided on the original hearing, or have a speech disability and
Form 8802. An applicant can use this Applicant's Name and U.S. have access to TTY/TDD equipment,
procedure to obtain a Form 6166 for any you can call 800-829-4059.
country or countries, whether or not the Taxpayer Identification
country was identified on a previously Number
filed Form 8802. An additional request As part of certifying U.S. residency, the Line 2. Applicant's
for Form 6166 using this procedure IRS must be able to match the name(s) Address
must be made within 12 months of the and taxpayer identification number(s) Enter your address for the calendar year
most recently issued Form 6166 relating (TIN(s)) on this application to those for which you are requesting
to the same tax period. previously verified on either the U.S. certification. If you are an individual who
Additional documentation. If you are return filed for the tax period for which lived outside the United States during
requesting certification for a previously certification is to be based or on other the year for which certification is
identified country and if additional documentation you provide. requested, the special rules under
documentation was necessary for the

Instructions for Form 8802 (Rev. 8-2022) -5-

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Individuals With Residency Outside the 8802. If you enter an entity such as a For more information, see Pub. 947.
United States, earlier, may apply to you. corporation or trust on line 3b, identify a In general, you do not need to fill out
specific individual at the entity who can
Do not enter a P.O. box number line 3b if you have attached Form 2848
answer questions about your Form or Form 8821. On line 3b, write “See
CAUTION may be denied if the applicant
! or C/O address. Certification 8802. If you do not identify a specific attached authorization.” Attach a Form
individual, the IRS is authorized to
enters a P.O. box or C/O address. 2848 or Form 8821 for each third party
communicate with any person that you authorize to receive your tax
employed by the entity. information. If you have multiple third
Line 3a. Mailing Address party appointees, see the Instructions
Form 6166 and any related If you have multiple appointees,
correspondence can be mailed to you or attach a list of the additional appointees for Form 2848 or Form 8821.
to a third party appointee. If you provide not identified on line 3b whom the IRS 3-year procedure. Under the 3-year
an address on line 3a, it will be used for can communicate with regarding your procedure, the third party appointee
all mail correspondence relating to your Form 8802. If only one individual is completes a Form 8802 in the first year
Form 6166 request. If you do not shown on line 3b, the IRS is authorized that must be signed and dated by the
indicate a mailing address on line 3a, to communicate only with that person. applicant. In the following 2 tax years,
the third party appointee must complete
the IRS will mail Form 6166 to the You are not required to enter the a new Form 8802 that is not required to
address on line 2. If the mailing address telephone or fax number of your third be signed and dated by the applicant.
entered on line 3a is for a third party party appointee. However, providing a Form 2848 or Form 8821 must be
appointee, you must provide written telephone or fax number will expedite attached to Form 8802 in year 1 and
authorization on line 3b for the IRS to the processing of your Form 8802 if the must indicate all years in the 3-year
release the certification to the third IRS has any questions. By providing a period for which certification is
party. telephone or fax number, you are requested.
Mailing Form 6166 to A Foreign authorizing the IRS to communicate with
your third party appointee(s). For more information, see
Address Certification Under the 3-Year
Form 6166, U.S. Residency The Centralized Authorization File Procedure, earlier.
Certification, can be mailed to a foreign (CAF) contains information on third
address if the address is listed on the parties authorized to represent Line 4a. Individual
Form 8802. If you want a certificate to taxpayers before the IRS and/or receive
be mailed to a foreign country by and inspect confidential tax information. Green card holder. If you are a
express courier, you must provide a If your appointee has a CAF number, resident alien with lawful permanent
DHL prepaid label and envelope/box. If enter it on line 3b. resident status who recently arrived in
the United States and you have not yet
you want domestic express delivery, Form 8821 and Form 2848. Form filed a U.S. income tax return, you
you must provide a UPS or FEDEX 8821 is used to authorize disclosure of should provide a copy of your current
prepaid label and envelope/box. tax information to a third party designee Form I-551. Instead of a copy of your
Please note, the carriers require you of the taxpayer. Form 8821 cannot be green card, you can attach a statement
to provide a pick-up address and a used to authorize a third party to sign from U.S. Citizenship and Immigration
phone number on the pre-paid shipping Form 8802 on your behalf, and it does Services (USCIS) that gives your alien
label. The pick-up address and phone not authorize a third party to represent registration number, the date and port of
number is you before the IRS. According to entry, date of birth, and classification.
section 6103(c) and the regulations For more information on determining
Internal Revenue Service thereunder, authorization on Form 8821 your U.S. resident status for tax
2970 Market St. will not be accepted if it covers matters purposes, see Nonresident Alien or
Philadelphia, PA 19104 other than federal tax matters. Resident Alien in Pub. 519.
267-466-1679 Form 2848 authorizes a third party to
represent you before the IRS. Only Other U.S. resident alien. An
Line 3b. Third Party individuals who are recognized to individual who is not a lawful permanent
Appointee's Information practice before the IRS can be resident of the United States but who
authorized to represent you. The only meets the “substantial presence test”
Enter the name of your third party individuals who can be recognized under section 7701(b) is a resident alien
appointee(s) on line 3b of Form 8802. representatives are the following. for purposes of U.S. taxation. If you are
Providing this information constitutes Attorneys. a resident alien under the substantial
written authorization for the IRS to •
communicate with the third party • Certified Public Accountants. presence test and you have not yet filed
appointee(s) identified on line 3b when • Enrolled Agents. a U.S. income tax return for the year for
you submit the signed and dated Form • Enrolled Actuaries (the authority to which certification is requested, you
practice before the IRS is limited). must attach a copy of your current Form
8802. I-94. Enter the date (YYYYMMDD) your
• Student attorney or CPA (must
The third party appointee identified receive permission to practice before status changed on the line provided. For
on line 3b should be someone the IRS the IRS). information on determining your period
can communicate with in order to • Enrolled Retirement Plan Agents (the of residency, see Substantial Presence
resolve questions related to the authority to practice before the IRS is Test in Pub. 519.
processing of your Form 8802. This limited). Students, teachers, and trainees.
individual should be knowledgeable • Certain individuals who have a If you filed Form 1040 and you are in the
about Form 8802 and able to respond to special relationship or status with the United States under an “F-1,” “J-1,”
any IRS questions regarding your Form taxpayer.

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“M-1,” or “Q-1” visa, include the United States create multiple periods of which certification is requested,
following with Form 8802. U.S. resident and nonresident status. authorization from the partnership must
1. A statement explaining why Form For information and examples of a explicitly allow the third party requester
1040 was filed. dual-status alien, and to determine your to receive the partnership's tax
period of residency, see Pub. 519. information. The authorization must not
2. A statement and documentation address matters other than federal tax
showing that you reported your If you checked the dual-status box,
worldwide income. enter the dates (YYYYMMDD) that matters.
correspond to the period that you were An LLC that is classified as a
Note. Nonresident aliens present in the a resident of the United States during partnership follows the above
United States on these visas may be the year(s) for which certification is procedures. Members of the LLC are
exempt individuals for 2 or more years, requested. treated as partners.
and are not resident aliens under the Partial-year Form 2555 filer. Check Nominee partnership. Do not check
substantial presence test while they are this box if you filed a Form 2555 that the partnership box on line 4b. Instead,
exempt individuals. See section 7701(b) covered only part of a year for which check line 4j and attach the information
(5). certification is requested. For each year required by the instructions.
First-year election. If you are an that this applies, enter the 8-digit dates
individual who made or intends to make (YYYYMMDD) that correspond to the Line 4c. Trust
the first-year election under section beginning and ending of the period you
Domestic and foreign grantor trusts and
7701(b)(4) applicable to the year for were a resident of the United States.
simple trusts can be certified for U.S.
which certification is requested, enter Sole proprietor. Include on line 6, the residency, to the extent the owner of the
the date (YYYYMMDD) your status as a type of tax return, name, TIN, and any grantor trust or beneficiaries of simple
U.S. resident for tax purposes will begin. other information that would be required trusts are U.S. residents. Domestic
For more information regarding the if certification were being requested for complex trusts can be certified without
first-year election and determining your the individual owner that filed the regard to the residence of the settler or
period of residency, see First-Year Schedule C (Form 1040). beneficiaries.
Choice in Pub. 519.
A trust is domestic if a court within
• If you have made a first-year Line 4b. Partnership the United States is able to exercise
residence election under section Partnerships are not considered U.S. primary supervision over the
7701(b)(4) applicable to the year for residents within the meaning of the administration of the trust and one or
which you are requesting certification, residence article of U.S. income tax more U.S. persons has authority to
attach to Form 8802 the election treaties. A domestic partnership is not control all substantial decisions of the
statement you filed with your income tax considered a U.S. resident, even if all trust.
return for the taxable year of election. partners are U.S. residents. Treaty
• If, for the calendar year for which benefits are only available to a partner Grantor trust. Include the following
certification is requested, you have not who is a U.S. resident whose with Form 8802.
yet filed a first-year residence election distributive share of partnership income 1. The name and TIN of each owner
statement, attach to Form 8802 a includes the item of income paid to the and any information that would be
statement that you intend to file such partnership. required if certification were being
statement and that you are eligible to requested for each owner.
make the election. Note. The Form 6166 issued to
Dual-status alien. An individual is a partnerships will include an attached list 2. Authorization (for example, Form
dual-status alien for U.S. tax purposes if of partners that are U.S. residents. The 8821) from each owner. Each
the individual is a part-year resident IRS does not certify the percentage of authorization must explicitly allow the
alien and a part-year nonresident alien ownership interest of the listed partners. third party requester to receive the
during the calendar year(s) for which It is the responsibility of the partnership owner's tax information and must not
certification is requested. Dual-status to provide such information to the address matters other than federal tax
generally occurs in the year an withholding agent. matters.
3. Unless the requester is a trustee
individual acquires status as a U.S. Include the following with Form 8802. of the trust, authorization from the trust
resident or terminates such status. For
example, you are a dual-status alien if 1. The name and TIN of each must explicitly allow the third party
you are a U.S. citizen or green card partner for which certification is requester to receive the trust's tax
holder and you lost citizenship or green requested and any additional information. The authorization must not
card holder status during the same information that would be required if address matters other than federal tax
calendar year. You may also be a certification were being requested for matters.
dual-status alien if you are a each of those partners. 4. If the grantor trust is a foreign
nonresident alien but due to meeting the 2. Authorization (for example, Form trust, also include a copy of Form
substantial presence test become a 8821) from each partner, including all 3520-A with the foreign grantor trust
resident alien during the same calendar partners listed within tiered owner statement completed.
year. partnerships. Each authorization must
The dual-status alien classification explicitly allow the third party requester Domestic complex trust. Unless the
does not occur merely due to a to receive the partner's tax information requester is a trustee of the trust during
temporary absence from the United and must not address matters other the tax year for which certification is
States, nor will multiple periods of than federal tax matters. requested, authorization from the trust
must explicitly allow the third party
temporary absence and re-entry into the 3. Unless the requester is a partner requester to receive the trust's tax
in the partnership during the tax year for

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information. The authorization must not of Form 8802 as if the IRA was 2011-02_IRB#RR-2011-1, and
address matters other than federal tax requesting the certification. Revenue Ruling 2014-24, available at
matters. A bank or financial institution acting IRS.gov/irb/2014-37_IRB#RR-2014-24.
Simple trust. A simple trust is not a as the trustee for IRAs can request Also, see Notice 2012-6, available at
resident, because all of its income is certification for multiple IRAs grouped IRS.gov/irb/2012-03_IRB#NOT-2012-6.
required to be distributed currently to its by year and by country for which
beneficiaries. A simple trust must, certification is requested. The bank or Line 4d. Estate
therefore, be certified at the beneficiary financial institution must include the If you are filing a Form 8802 on behalf of
level. Include the following with Form following with Form 8802. the estate of a decedent, you must
8802. 1. A list of IRA account names and include proof that you are the executor
1. The name and TIN of each account numbers for which certification or administrator of the decedent's
beneficiary and any information that is is requested. estate. Form 8802 can be submitted on
behalf of an estate for the year of the
required to certify each beneficiary. 2. A statement that each IRA taxpayer's death or any prior year. Proof
2. Authorization (for example, Form account name and number listed is an can include a court certificate naming
8821) from each beneficiary. Each IRA within the meaning of section you executor or administrator of the
authorization must explicitly allow the 408(a) or 408A. estate. U.S. residency certification will
third party requester to receive the 3. A statement that the bank or be based on the tax information and
beneficiary's tax information and must financial institution is a trustee of the residency of the decedent.
not address matters other than federal IRA.
tax matters. 3-year procedure. If you check
3. Unless the requester is a trustee Common trust fund as defined in box 4d, you may be able to use the
of the trust, authorization from the trust section 584. Include the following with 3-year procedure. See Certification
must explicitly allow the third party Form 8802. Under the 3-Year Procedure, earlier.
requester to receive the trust's tax 1. The name and TIN of each
information. The authorization must not participant and any information that Line 4e. Corporation
address matters other than federal tax would be required if certification were Generally, a corporation is a resident
matters. being requested for each participant. entitled to U.S. residency certification
only if it is incorporated in the United
2. Authorization (for example, Form States. An unincorporated domestic
Group trusts described in Revenue 8821) from each participant. Each entity, such as an LLC, can be a
Ruling 1981-100; including modifica- authorization must explicitly allow the resident if it is an association taxable as
tions from Revenue Rulings 2011-1, third party requester to receive the a corporation.
2004-67, and 2014-24, and An- participant's tax information and must
nouncement 2021-11. A group trust not address any matters other than Certain foreign corporations can be
that has received a determination letter federal tax matters. If a pass-through treated as domestic corporations if they
recognizing its exempt status under entity is a participant, you must list the qualify as U.S. corporations under
section 501(a) must attach a copy of partners/shareholders/owners/ sections 269B, 953(d), and 1504(d).
that letter to Form 8802. participants/members/beneficiaries in Only Canadian and Mexican
A group trust that is seeking benefits the pass-through entity and obtain corporations are eligible to be treated as
from Switzerland with respect to authorization from each such domestic corporations under section
dividends paid by a Swiss corporation participant. 1504(d). Foreign corporations can
must also provide a statement that the 3. Unless the requester is a trustee obtain residency certification if they can
trust is operated exclusively or almost of the trust, authorization from the trust establish that they are covered by these
exclusively to earn income for the must explicitly allow the third party Code sections.
benefit of pension funds that are requester to receive the trust's tax Corporations requesting U.S.
themselves entitled to benefits under information. The authorization must not residency certification on behalf of their
the Switzerland Income Tax Treaty as a address matters other than federal tax subsidiaries must attach a list of the
resident of the United States. matters. subsidiaries and the Form 851, filed with
IRA. Domestic individual retirement A common trust fund that is seeking the corporation's consolidated return.
arrangements (individual retirement benefits from Switzerland with respect Dual-resident corporation. If you are
accounts within the meaning of section to dividends paid by a Swiss corporation requesting certification for treaty
408(a) and Roth IRAs within the must also attach to Form 8802 the name benefits in the other country of
meaning of section 408A) (collectively of each participant and a statement that residence named on line 4e,
referred to as IRAs) can be certified as each participant listed is a trust forming certification depends on the terms of the
residents (without regard to the part of a plan that is described in section residence article of the relevant treaty. If
residence of the IRA holder). Either the 401(a), 403(b), or 457(b), or is a trust the treaty provides that benefits are
IRA holder or the trustee of the IRA can forming part of a plan described in available only if the competent
request certification on behalf of the section 401(a), 403(b), or 457(b) that is authorities reach a mutual agreement to
IRA. within a group trust described in that effect, request competent authority
An IRA holder requesting certification Revenue Ruling 1981-100, 1981-13 assistance in accordance with Revenue
on behalf of an IRA must provide the I.R.B. 33, as clarified and modified by Procedure 2015-40, available at
IRA account name (that is, the IRA Revenue Ruling 2004-67, available at IRS.gov/irb/2015-35_IRB#RP-2015-40,
holder's name) and number, the IRA IRS.gov/irb/2004-28_IRB#RR-2004-67, before seeking certification.
holder's TIN, and a copy of Form 8606 and modified by Revenue Ruling
or Form 5498. Complete the remainder 2011-1, available at IRS.gov/irb/

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Line 4f. S Corporation 3-year procedure. See Certification residency certification letter issued by
S corporations are not considered U.S. Under the 3-Year Procedure, earlier. the IRS is not a ruling or determination
residents within the meaning of the letter regarding the organization’s
residence article of U.S. income tax Line 4h. Exempt tax-exempt status for federal tax
treaties. Treaty benefits are only Organization purposes generally or regarding
deductibility of contributions to or for the
available to a shareholder who is a U.S. Generally, an organization that is use of the organization under section
resident for purposes of the applicable exempt from U.S. income tax must: 170, and may not be relied on as such.
treaty. Include the following with Form 1. Have met its Form 990 series
8802. information return filing requirements; 3-year procedure. If you check
1. The name and TIN of each and box 4h, you may be able to use the
3-year procedure. See Certification
shareholder for which certification is 2. Attach to Form 8802, a copy of Under the 3-Year Procedure, earlier.
requested and any additional either the organization's determination
information that would be required if letter from the IRS or, if the organization
Line 4i. Disregarded Entity
certification were being requested for is a subordinate in a group exemption,
each of those shareholders. the determination letter for the central Disregarded entities (DRE) are not
2. Authorization (for example, Form organization. considered U.S. residents within the
8821) from each shareholder. Each meaning of the residence article of U.S.
authorization must explicitly allow the An exempt organization that has not income tax treaties. Treaty benefits will
third party requester to receive the received an IRS determination letter only be available to a DRE owner who is
shareholder's tax information and must recognizing its exempt status but has a U.S. resident. The DRE type must be
not address any matters other than met its Form 990-series filing specified on line 4i.
federal tax matters. requirements for its claimed exempt
status can submit a letter under Note. See line 5 for more information
3. Unless the requester is a penalties of perjury from an authorized regarding the DRE's owner information
shareholder in the S corporation during official stating that the organization is that may be required to be included with
the tax year for which certification is exempt from federal income tax and Form 8802.
requested, authorization from an officer specifying the exemption provision
with legal authority to bind the under the Internal Revenue Code. The Line 4j. Nominee Applicant
corporation must explicitly allow the statement must include an If you act as a nominee for another
third party requester to receive the acknowledgment that a residency person or entity, you must provide all
corporation's tax information. The certification letter issued by the IRS is certification information required for
authorization must not address matters not a ruling or determination letter each individual or entity for which you
other than federal tax matters. regarding the organization’s tax-exempt are acting as a nominee. For example, if
status for federal tax purposes generally you are acting as a nominee for a
Line 4g. Employee Benefit or regarding deductibility of resident alien, you must attach the
Plan/Trust contributions to or for the use of the information required of applicants that
Trusts that are part of an employee organization under section 170, and are resident aliens. Similarly, if one of
benefit plan that is required to file Form may not be relied on as such. the entities for which you are acting as a
5500 must include a copy of the signed nominee is a partnership, then you must
Form 5500 with Form 8802. The IRS will not issue a Form 6166 to submit the certification information for
an exempt organization that is not each of the partners requesting
An employee plan that is not subject required to file a U.S. income tax return certification. In addition, you must
to the Employee Retirement Income and that has not received a include the following with Form 8802.
Security Act (ERISA) or is not otherwise determination letter, unless such
required to file Form 5500 must include organization has other means of proving 1. Authorization (for example, Form
with Form 8802 a copy of the employee U.S. residency for tax treaty purposes. 8821) from each individual or entity.
benefit plan determination letter. For such an entity, include with Form Each authorization must explicitly allow
An employee plan that is not required 8802 the entity's bylaws, corporate the nominee applicant to receive the
to file Form 5500 and does not have a charter, trust agreement, etc. individual's or entity's tax information
and must not address any matters other
determination letter must provide Governmental entity. A federal, state, than federal tax matters.
evidence that it is entitled to or local government agency must attach
2. A statement under penalties of
certification. It must also provide a to Form 8802 a copy of the agency’s
perjury signed by an individual with legal
statement under penalties of perjury determination letter, private letter ruling,
authority to bind the nominee applicant,
explaining why it is not required to file or revenue ruling regarding its
explicitly stating the nominee applicant
Form 5500 and why it does not have a tax-exempt or governmental entity
is acting as an agent on behalf of the
determination letter. status if it has one. A federal, state, or
above-named individual(s) or entity(ies)
Certification will not be issued to local government that has not obtained
for whom the Form 6166 is being
a determination letter, private letter
! a trust that is part of an requested.
CAUTION employee benefit plan during ruling, or revenue ruling can submit in
the employee benefit plan’s first year of writing, on official government Note. If you are a nominee partnership,
existence, unless it is administered by a letterhead, a letter under penalties of please do not provide information
qualified custodian bank, as defined in perjury from a legally authorized concerning your partners. The
17 CFR 275.206(4)-2(d)(6)(i). government official stating that the residence of your partners will not be
organization is a government agency. verified.
3-year procedure. If you check The statement must include an
box 4g, you may be able to use the acknowledgment that a Form 6166

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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
tax return and the applicant
is... THEN ...
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 for tax years beginning on or after January 1, 2004, if the DRE is organized outside the United
(foreign DRE) States and the owner is a U.S. person, attach a copy of the Form 8858 filed with the U.S. owner's
income tax return for the calendar 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. 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. If
certification is being requested for tax years prior to January 1, 2004, the IRS does not require
the U.S. owner to attach a copy of the Form 8858, but the U.S. owner must attach proof that a
U.S. resident owns the foreign DRE. For example, if a U.S. corporation owns the foreign DRE,
the applicant must attach a copy of Schedule N (Form 1120) filed with the owner's income tax
return for the calendar year for which certification is requested. If the owner has not identified the
DRE on an attachment to its Schedule N, the IRS cannot certify the foreign DRE.

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Line 5. Statement                           certification. However, see the            tax period for which certification is 
                                            Exception below.                           requested.
Required If Applicant Did 
Not File a U.S. Income Tax                  Exception. If you were a dual-status       Note. These examples assume no 
                                            alien during any year for which you are    extension is filed, unless stated 
Return                                      requesting certification, enter instead    otherwise.
If the applicant was not required to file a the 8-digit dates (YYYYMMDD) that 
U.S. income tax return for the tax          correspond to the beginning and ending     Example 1.    A Form 1040 filer who is 
period(s) for which certification will be   of the period you were a resident of the   completing Form 8802 for certification 
based, check the applicable box next to     United States. You must show the           year 2020 on January 1, 2020, would 
“No.” If the applicant does not fit in any  specific period of residence for each      enter 201812 on line 8. This is because 
of the categories listed, check “Other”     year for which you are requesting          on January 1, 2020, the 2018 Form 
and on the dotted line that follows enter   certification. For information on          1040 is the latest return required to have 
the section that exempts the applicant      determining your period of residency,      been filed by an individual requesting 
from the requirement to file a U.S.         see Pub. 519.                              certification for 2020.
income tax return. See Table 1 for the                                                 Example 2.    On August 1, 2020, the 
statement required if the applicant did     Fiscal year taxpayers. Fiscal year 
not file a U.S. income tax return.          filers also enter a 4-digit (YYYY)         same Form 1040 filer would enter 
                                            calendar year on line 7. You must          201912 on line 8 as the tax period for 
                                            request a separate calendar year           certification year 2020 (the 2019 Form 
Line 6. Parent, Parent                      certification for any part of a fiscal tax 1040 was required to have been filed 
Organization, or Owner                      year that falls outside the calendar year. before August 1, 2020).
If you answered “Yes” to line 5, do not 
                                            Current year certification.   If the 
complete line 6.                                                                       Note. The date for filing a 2019 Form 
                                            applicant requests certification for       1040 was automatically postponed to 
  If you answered “No” to line 5, you       purposes of claiming benefits under an     July 15, 2020, due to the COVID-19 
must complete line 6.                       income tax treaty or VAT exemption for     pandemic. See Notice 2020-18, 
                                            any period during the current calendar     2020-15 I.R.B. 590, available at 
  If you answered “Yes” to line 6, check    year or a year for which a tax return is   IRS.gov/irb/
the appropriate box and enter the           not yet required to be filed with the IRS, 2020-15_IRB#NOT-2020-18.
parent's, parent organization's, or         the applicant must include penalties of    If the Form 1040 filer had filed an 
owner's information. If the applicant is a  perjury statement(s) stating that such     extension for 2019, the filer would enter 
minor child, enter the name, address,       applicant is a U.S. resident and will      201812 on line 8. This is because on 
and TIN of the parent who reported the      continue to be so throughout the current   August 1, 2020, the 2018 Form 1040 is 
child's income.                             tax year. See Table 2 for the current      the latest return required to be filed.
  If you answered “No” to line 6, attach    year penalties of perjury statement you 
proof of the parent's, parent               must enter on line 10 of Form 8802 or      Example 3.    On January 1, 2020, a 
organization's, or owner's income and       attach to the form.                        Form 1040 filer completing Form 8802 
                                                                                       for certification year 2017 would enter 
an explanation of why the parent is not                                                201712.
required to file a tax return for the tax   Note. For VAT certification, the 
period(s) for which certification is        penalties of perjury statement must        Example 4.    A Form 1120 filer has a 
based.                                      include a statement that the business      fiscal year ending on September 30. 
                                            activity has not changed since the last    The Form 1120 filer completing Form 
Disregarded entity (DRE).     The single    return was filed. For more information,    8802 for certification year 2020 on 
owner of a DRE must include the             see the instructions for line 10, later.   February 15, 2020, would enter 201809 
following information on Form 8802.                                                    on line 8. This is because on February 
• On line 6, check the box                  3-year procedure.   If you are using the 
corresponding to the entity type of the     3-year procedure (discussed earlier),      15, 2020, the 2018 Form 1120 with 
owner, and enter the owner's name,          enter all years in the 3-year period, as   fiscal year ending September 30, 2019, 
address, and TIN.                           applicable, on the Form 8802 filed for     is the latest return required to have been 
• On line 10, enter a statement signed      the first year. For years 2 and 3, enter   filed.
under penalties of perjury if the single    only the current calendar year for which 
owner has not filed a Form 8832 with        you are requesting certification.          If you were not required to file a U.S. 
                                                                                       tax return for the tax period for which 
the IRS (see Table 2).                                                                 certification is requested, enter the tax 
                                            Line 8. Tax Period(s)                      period that would have been applicable, 
Line 7. Calendar Year of                    If you are requesting certification for a  if you were required to file a U.S. tax 
                                            tax period for which a tax return is not   return. After the tax period, add "(not 
Request                                     yet due, enter the 4-digit year and        required to file)."
The certification period is generally 1     2-digit month (YYYYMM) that 
year. You can request certification for     correspond to the latest return required 
                                                                                       Line 9. Purpose of 
both the current year and any number of     to have been filed (including 
prior years.                                extensions). If you are a fiscal year      Certification
  If you entered the most recent prior      taxpayer, enter the year and month that    You must indicate the purpose of the 
year on this line, see Form 8802 Filed      correspond to the end of that fiscal tax   certification.
Before Return Posted by the IRS,            year. For a prior year certification, the          The IRS will return your 
earlier.                                    4-digit year and 2-digit month should      !       application to you for 
                                            correspond to the end of the prior year    CAUTION completion if you do not include 
  Enter the 4-digit (YYYY) calendar 
                                                                                       a purpose on the application.
year(s) for which you are requesting 

Instructions for Form 8802 (Rev. 8-2022)                     -11-

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Income tax treaty. If you are           not changed since the last return was         current tax year and the following 2 tax 
requesting certification to obtain      filed. For more information, see the          years. See Table 2 for the 3-year 
benefits under an income tax treaty but instructions for line 10 next.                procedure penalties of perjury 
you have requested certification for a                                                statement you must enter on line 10 of 
nontreaty country, the IRS will return  Line 10. Penalties of                         Form 8802 or attach to Form 8802.
your application to you for correction. Perjury Statements and                        Note.    For a Form 8802 submitted after 
VAT.  You can find the North American   Attachments                                   the first year of the 3-year procedure, 
Industry Classification System (NAICS)  Enter penalties of perjury statements         enter “See attached year 1 Form 8802 
codes in the instructions for your tax  from Table 2 in the space provided            filed under the 3-year procedure” in 
return (for example, Form 1120 or       under line 10 or as an attachment to          place of the penalties of perjury 
Schedule C (Form 1040)). If you do not  Form 8802. Penalties of perjury               statement on line 10.
provide an NAICS code on Form 8802      statements submitted separately from          Attachments. If someone other than 
and one was not provided on the return  Form 8802 must have a valid signature         the person signing Form 8802 prepares 
you filed, one will not be entered      and date. See Table 3.                        an attachment that is submitted 
automatically. Form 6166 will only 
certify that you filed a return with a  VAT.   For VAT certifications, the            separately from Form 8802, an 
particular NAICS code if it matches the penalties of perjury statement must also      individual who has authority to sign 
NAICS code on your application. If you  include a statement that the business         Form 8802 must sign and date the 
provide a code that does not match,     activity (NAICS code) has not changed         attachment under penalties of perjury. 
Form 6166 will state that you represent since your last filed return.                 See Table 3.
that your NAICS code is as stated on    3-year procedure.        If you are using the Additional information.  If you must 
Form 8802.                              3-year procedure (discussed earlier),         submit additional information with Form 
                                        you are required to enter a penalties of      8802, use the space provided under 
Note. VAT certification requires a      perjury statement in the first year stating   line 10 or attach the information to the 
penalties of perjury statement, and a   that the applicant is a U.S. resident and     form.
statement that the NAICS codes have     will continue to be so through the 

Table 2. Current Year Penalties of Perjury Statements

                THEN the Form 
                8802 penalties of 
IF the applicant  perjury statement  STATING: “This certification is given under penalties of perjury and to the best of 
is...           must include...         my knowledge and belief, the statements are true, correct, and complete.”
                a statement from        [Insert name of individual and TIN] is a U.S. resident and will continue to be throughout the 
an individual
                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.
                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
an S corporation  shareholder for 
                which certification 
                is requested

                                                              -12-                    Instructions for Form 8802 (Rev. 8-2022)

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                THEN the Form 
                8802 penalties of 
IF the applicant  perjury statement  STATING: “This certification is given under penalties of perjury and to the best of 
is...           must include...        my knowledge and belief, the statements are true, correct, and complete.”
                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  statement  from     [Insert name and TIN] is a U.S. resident and will continue to be throughout the current tax 
a common trust  each individual        year, and 
fund, grantor   participant/owner/ 
trust, or simple  beneficiary    for 
      trust     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 statement from       [Insert name of corporation and EIN] is a U.S. resident and will continue to be throughout 
a corporation   an officer of the      the current tax year.
                corporation with the 
                authority to legally 
                bind the corporation
                a statement from       [Insert name of organization and EIN] is a U.S. resident and will continue to be throughout 
an exempt       an officer of the      the current tax year.
organization    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 
organization    an officer of the      throughout 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)
                a statement from       [Insert name of estate and EIN] is a U.S. resident and will continue to be throughout the 
an estate of a  the personal           current tax year.
decedent        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)
                a statement from       [Insert name of plan/trust and EIN] is a U.S. resident and will continue to be throughout the 
an employee     an officer of the      current tax year.
benefit plan/trust plan/trust with 
                authority to legally 
                bind the plan/trust

Instructions for Form 8802 (Rev. 8-2022)                    -13-

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                THEN the Form 
                8802 penalties of 
IF the applicant  perjury statement  STATING: “This certification is given under penalties of perjury and to the best of 
is...           must include...          my knowledge and belief, the statements are true, correct, and complete.”
an employee     a statement from         [Insert name of plan/trust and EIN] is a U.S. resident and will continue to be throughout 
benefit plan/trust  an officer of the    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, 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, i.e., 
                                         corporation, partnership, individual, etc.]; (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 its/his/her 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.

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

                                                                -14-                       Instructions for Form 8802 (Rev. 8-2022)

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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 his/her 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 he or she has 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 he
761(a) election or she has such authority.
a governmental organization an officer of the governmental organization with authority in the course of his or her official duties
to bind the organization.

Daytime Phone Number the number of certifications requested When To Seek U.S.
Providing your daytime phone number for all years to get the total number of
speeds the processing of Form 8802, if certifications requested for that country. Competent Authority
we have questions about items on your Example. You are requesting Assistance
application, such as the NAICS code, certifications for Germany. You need 3 If your request for Form 6166 is denied,
type of applicant, etc. By answering our certifications for 2017, 2 certifications or if you are denied treaty benefits by a
questions over the phone, we may be for 2018, and 4 certifications for 2019. U.S. treaty partner, and you believe you
able to continue processing your Form Enter 9 as the total number of are entitled to treaty benefits under a
8802 without mailing you a letter. If you certifications requested for Germany. specific treaty article, you can request
are filing a joint application, you can U.S. competent authority assistance
enter either your or your spouse's Note. If you are requesting following the procedures established in
daytime phone number. certifications for multiple years, attach a Revenue Procedure 2015-40, available
statement to Form 8802 identifying the at IRS.gov/irb/
Line 11. Number of country, year, and number of 2015-35_IRB#RP-2015-40.
certifications per year. The total must A request for U.S. competent
Certifications (Forms agree with the number entered to the authority assistance regarding a
6166) Requested for Each right of the related country code on residency issue will be accepted for
Country line 11. consideration only if it is established that
Enter the number of certifications the issue requires consultation with the
(Forms 6166) requested for each Line 12. Total Number of foreign competent authority to ensure
country listed in columns A, B, C, and D. Certifications (Forms consistent treatment by the United
For any country not listed, enter the 6166) Requested States and the applicable treaty partner.
country in the blank spaces at the The U.S. competent authority does not
Add the total number of certifications
bottom of column D. If you are make unilateral determinations with
requested in columns A, B, C, and D of
requesting certifications for more than respect to residency. Residency
line 11, and enter the total on line 12.
one calendar year for a country, enter determinations are made by mutual

Instructions for Form 8802 (Rev. 8-2022) -15-

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agreement between the two competent benefits under a tax treaty between the subject to the Paperwork Reduction Act
authorities. United States and the foreign country unless the form displays a valid OMB
(countries) indicated on Form 8802. We control number. Books or records
The U.S. competent authority
need this information to determine if the relating to a form or its instructions must
! cannot consider requests applicant can be certified as a U.S. be retained as long as their contents
CAUTION involving countries with which
resident for tax purposes for the period may become material in the
the United States does not have an
specified. Failure to provide the administration of any Internal Revenue
income tax treaty.
requested information may prevent law.
certification. Providing false or
Your request for U.S. competent fraudulent information may subject you The time needed to complete and file
authority assistance should be mailed to penalties. If you designate an this form will vary depending on
to: appointee to receive Form 6166, but do individual circumstances. The estimated
not provide all of the information average time is:
Commissioner, Large Business requested, we may be unable to honor
and International Division the designation. Recordkeeping. . . . . . . 33 min.
Internal Revenue Service Learning about the law
1111 Constitution Avenue, NW Generally, tax returns and tax return or the form. . . . . . . . . . 1hr., 13 min.
SE:LB:TTPO:TA:TAIT:NC570-03 information are confidential, as required Preparing the form. . . . . 1 hr., 3 min.
Washington, DC 20224 by section 6103. However, section 6103 Copying, assembling,
(Attention: TAIT) authorizes or requires us to disclose this and sending the form
information in certain circumstances. to the IRS. . . . . . . . . . . 48 min.
Note. Do not send Form 8802 to the We may disclose the information to the
address above. This address should tax authorities of other countries
only be used to request U.S. competent pursuant to a tax treaty. We may
authority assistance. Mail Forms 8802 disclose this information to the If you have comments concerning the
to the appropriate address in Department of Justice for civil and accuracy of these time estimates or
Philadelphia, PA, under Where To File, criminal litigation. We may also disclose suggestions for making this form
earlier. this information to cities, states, the simpler, we would be happy to hear
District of Columbia, and U.S. from you. You can send us comments
Privacy Act and Paperwork Reduc- commonwealths and possessions for from IRS.gov/FormComments. You can
tion Act Notice. We ask for the use in administering their tax laws, to write to the Internal Revenue Service,
information on this form under sections federal and state agencies to enforce Tax Forms and Publications Division,
6103 and 6109 of the Internal Revenue federal nontax criminal laws, or to 1111 Constitution Ave. NW, IR-6526,
Code. You are required to provide the federal law enforcement and Washington, DC 20024. Do not send
information requested on this form only intelligence agencies to combat the form to this address. Instead, see
if you wish to have your U.S. residency terrorism. Where To File, earlier.
for tax purposes certified in order to You are not required to provide the
claim VAT exemption or to claim certain information requested on a form that is

-16- Instructions for Form 8802 (Rev. 8-2022)

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