Instructions for Form 8802 (Rev. October 2024)

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Instructions for Form 8802

(Rev. October 2024)

(Use with the November 2018 revision of Form 8802.)

Application for United States Residency Certiﬁcation

Department of the Treasury

Internal Revenue Service

Section references are to the Internal Revenue Code unless

otherwise noted.

Future Developments

For the latest information about developments related to

Form 8802 and its instructions, such as legislation enacted

after they were published, go to IRS.gov/Form8802.

What's New

Pay.gov upload requirement. As of September 29, 2024,

taxpayers, both individual and business entities, applying for

a United States Certification of Residency are required to

upload a copy of their Form 8802 application when making a

payment via Pay.gov. The attached Form 8802 is to validate

the payment only. Taxpayers can submit more than one

application at a time. All applications must be combined into

one PDF file. The PDF file is subject to a limitation of 15MB.

See

Electronic Payment (e-payment), later.

U.S. Residency Certification

Income Tax Treaty

Many foreign countries withhold tax on certain types of

income paid from sources within those countries to residents

of other countries. The rate of withholding is set by that

country's internal law. An income tax treaty between the

United States and a foreign country often reduces the

withholding rates (sometimes to zero) for certain types of

income paid to residents of the United States. This reduced

rate is referred to as the treaty-reduced rate.

Many U.S. treaty partners require the IRS to certify that the

person claiming treaty benefits is a resident of the United

States for federal tax purposes. The IRS provides this

residency certification on Form 6166, a letter of U.S.

residency certification. Form 6166 is a computer-generated

letter printed on stationery bearing the U.S. Department of

Treasury letterhead, which includes the facsimile signature of

the Field Director, Philadelphia Accounts Management

Center.

Form 6166 will only certify that, for the certification year

(the period for which certification is requested), you were a

resident of the United States for purposes of U.S. taxation or,

in the case of a fiscally transparent entity, that the entity,

when required, filed an information return and its partners/

members/owners/beneficiaries filed income tax returns as

residents of the United States.

Upon receiving Form 6166 from the IRS, unless otherwise

directed, you should send Form 6166 to the foreign

withholding agent or other appropriate person in the foreign

country to claim treaty benefits. Some foreign countries will

withhold at the treaty-reduced rate at the time of payment,

and other foreign countries will initially withhold tax at their

statutory rate and will refund the amount that is more than the

treaty-reduced rate on receiving proof of U.S. residency.

Other conditions for claiming treaty benefits.

In order to

claim a benefit under a tax treaty, there are other

requirements in addition to residence. These include the

requirement that the person claiming a treaty-reduced rate of

withholding be the beneficial owner of the item of income and

meet the limitation on benefits article of the treaty, if

applicable.

The IRS cannot certify whether you are the beneficial

owner of an item of income or that you meet the limitation on

benefits article, if any, in the treaty. You may, however, be

required by a foreign withholding agent to establish directly

with the agent that these requirements have been met.

You should examine the specific income tax treaty to

determine if any tax credit, tax exemption, reduced

rate of tax, or other treaty benefit or safeguards apply.

Income tax treaties are available at

IRS.gov/businesses/

international-businesses/united-states-income-tax-treaties-a-

to-z.

Value Added Tax (VAT)

Form 6166 can also be used as proof of U.S. tax residency

status for purposes of obtaining an exemption from a VAT

imposed by a foreign country. In connection with a VAT

request, the United States can certify only to certain matters

in relation to your U.S. federal income tax status, and not that

you meet any other requirements for a VAT exemption in a

foreign country.

General Instructions

Purpose of Form

Form 8802 is used to request Form 6166, a letter of U.S.

residency certification for purposes of claiming benefits

under an income tax treaty or VAT exemption. You cannot use

Form 6166 to substantiate that U.S. taxes were paid for

purposes of claiming a foreign tax credit.

You cannot claim a foreign tax credit to reduce your U.S.

tax liability with respect to foreign taxes that have been

reduced or eliminated by reason of a treaty. If you receive a

refund of foreign taxes paid with the benefit of Form 6166,

you may need to file an amended return with the IRS to adjust

any foreign tax credits previously claimed for those taxes.

When To File

You should mail your application, including full payment of the

user fee, at least 45 days before the date you need to submit

Form 6166. We will contact you after 30 days if there will be a

delay in processing your application. You can call

267-941-1000 (not a toll-free number) and select the U.S.

residency option if you have questions regarding your

application.

Early submission for a current year certification. The

IRS cannot accept an early submission for a current year

Form 6166 that has a postmark date before December 1 of

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the prior year. Requests received with a postmark date earlier

than December 1 will be returned to the sender. For example,

a Form 6166 request for 2024:

•

Received with a postmark date before December 1, 2023,

cannot be processed;

•

Received with a postmark date on or after December 1,

2023, can be processed with the appropriate documentation.

User Fee

Form 8802 application(s) will not be processed until the

nonrefundable user fee is paid. The user fee is for the

number of applications submitted, not the number of

certifications requested.

Requests by individual applicants. The user fee for a

request by an individual applicant is $85 per Form 8802,

regardless of the number of countries for which certification is

requested or the number of tax year(s) to which the

certification applies. For this purpose, an individual applicant

means an individual who is a citizen of the United States or a

resident thereof, within the meaning of section 7701(b)(1)(A).

Requests by applicants other than individuals. The

user fee for an application by each nonindividual applicant is

$185 per Form 8802.

Fiscally transparent entities. A partnership, S

corporation, grantor trust, or other fiscally transparent entity

pays a single $185 user fee per Form 8802 application with

respect to all Forms 6166 issued under its employer

identification number (EIN), notwithstanding that the IRS will

verify the tax status of each of the partners, owners, or

beneficiaries of the entity who have consented to the request

for certification.

Custodial accounts. A custodian requesting certification

on behalf of an account holder pays a user fee for each

account holder taxpayer identification number (TIN). The

custodian will pay a user fee of $85 or $185, depending on

whether that account holder is an individual or a

nonindividual applicant.

Multiple requests. Because an applicant must pay the user

fee of either $85 or $185 for each separate Form 8802

submitted, the IRS encourages each applicant to include all

Form 6166 requests on a single Form 8802 (separate for

individual and nonindividual) to avoid multiple user fee

charges.

Additional request. Additional requests for Form 6166

submitted on a separate Form 8802, following the procedures

established under Additional Requests, later, will require the

payment of the applicable user fee.

3-year procedure. You are required to pay the applicable

user fee for each Form 8802 application submitted under the

3-year procedure. See Certification Under the 3-Year

Procedure, later.

Method of Payment

Payment of the user fee can be by check, money order, or

e-payment.

Check or Money Order

Form 8802 must be accompanied by a check or money order

in U.S. dollars, payable to the United States Treasury, in the

appropriate amount. Do not submit foreign checks. Do not

send cash.

Multiple Forms 8802.

If you are submitting multiple Forms

8802, you can submit a single check or money order payment

to cover the aggregate amount of the user fee for all Forms

8802.

No more than 200 Forms 8802 can be associated

with one check or money order.

Note. If you pay by check, it will be converted into an

electronic funds transfer (EFT). This means we will copy your

check and use the account information on it to electronically

debit your account for the amount of the check. The debit

from your account will usually occur within 24 hours, and will

be shown on your regular account statement. You will not

receive your original check back. We will destroy your original

check, but we will keep a copy of it. If the IRS cannot process

the EFT for technical reasons, you authorize us to process

the copy of the check.

Electronic Payment (e-payment)

Pay.gov requires taxpayers applying for a United States

Certification of Residency to upload a copy of their Form

8802 application when making a payment. Uploading Form

8802 is only for payment validation/reconciliation purposes.

Uploads are subject to a 15MB size limit. Taxpayers may

submit more than one application at a time; however, the file

size must be under 15MB. Taxpayers still need to submit their

Form 8802 for processing to the United States Residency

Certification function via mail or fax. See

Where To File, later.

Go to Pay.gov, and enter "IRS Certs" in the search box. At

the "IRS Certs" topic, click the "Continue" button. Follow the

on-screen prompts, and enter the required information when

requested.

The user fee website requires the entry of the following

information.

•

Applicant's name.

•

Applicant's TIN or EIN.

•

Submitter's name (name of person or entity submitting the

payment).

•

Contact email address.

•

Contact phone number.

•

Number of Form(s) 8802 submitted.

•

Selection of bank account (Automatic Clearing House

(ACH)) or debit or credit card, which will open a window for

account information.

Note. User Fee will automatically populate based on the

applicant type.

Once the IRS processes your e-payment, you will receive

an e-payment confirmation number for the transaction. Enter

the e-payment confirmation number on page 1 of Form 8802

before you submit the application. You can use either the

Agency Tracking ID or the Pay.gov ID as the e-payment

confirmation number. Either one is acceptable. If you make

an e-payment covering multiple Forms 8802, write the same

e-payment confirmation number on each form.

The IRS will not process Form 8802 if the application

does not include the e-payment confirmation number.

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Supplemental User Fee Payment

If the U.S. Residency Certification Unit contacts you to make

a supplemental payment, you can use the electronic payment

page at the Pay.gov website (discussed earlier) to make the

payment. Click the "Supplement Payment" checkbox at the

input screen.

Where To File

The method by which you can submit Form 8802 to the IRS

depends upon how you choose to pay the user fee.

Payment by Check or Money Order

If you are paying the user fee by check or money order, send

the payment, Form 8802, and all required attachments to:

Internal Revenue Service

US Residency Certification

Philadelphia, PA 19255-0625

Or, by private delivery service to:

Internal Revenue Service

2970 Market Street

BLN# 3-E08.123

Philadelphia, PA 19104-5016

E-Payment

After you have received your e-payment confirmation

number, and entered it on page 1 of Form 8802, you can

submit Form 8802 and all required attachments by mail,

private delivery service, or fax (see below for limitations on

the use of faxed transmissions).

If you are paying the user fee by e-payment, send Form

8802 and all required attachments to:

Department of the Treasury

Internal Revenue Service

Philadelphia, PA 19255-0625

Or, by private delivery service to:

Internal Revenue Service

2970 Market Street

BLN# 3-E08.123

Philadelphia, PA 19104-5016

Fax. You can fax up to 10 Forms 8802 (including all required

attachments) for a maximum of 100 pages to the fax numbers

below. You must use a fax cover sheet stating the number of

pages included in the transmission.

The following fax numbers are available.

•

877-824-9110 (within the United States only, toll free).

•

304-707-9792 (inside or outside the United States, not toll

free).

Who Is Eligible for Form 6166

In general, under an income tax treaty, an individual or entity

is a resident of the United States if the individual or entity is

subject to U.S. tax by reason of residence, citizenship, place

of incorporation, or other similar criteria. U.S. residents are

subject to tax in the United States on their worldwide income.

An entity may be considered subject to tax on its worldwide

income even if it is statutorily exempt from tax, such as a

pension fund or charity. Similarly, individuals are considered

subject to tax even if their income is less than the amount that

would require that they file an income tax return.

In general, the IRS will issue Form 6166 only when it can

verify that, for the year for which certification is requested,

one of the following applies.

•

You filed an appropriate income tax return (for example,

Form 1120 for a domestic corporation).

•

In the case of a certification year for which a return is not

yet due, you filed a return for the most recent year for which a

return was due.

•

You are not required to file an income tax return for the tax

period on which certification will be based and other

documentation is provided.

Who Is Not Eligible for Form 6166

In general, you are not eligible for Form 6166 if, for the tax

period for which your Form 6166 is based, any of the

following applies.

•

You did not file a required U.S. return.

•

You filed a return as a nonresident (including Form

1040-NR, Form 1040-NR-EZ, Form 1120-F, Form 1120-FSC,

or any of the U.S. territory tax forms).

•

You are a dual resident individual who has made (or

intends to make), pursuant to the tie-breaker provision within

an applicable treaty, a determination that you are not a

resident of the United States and are a resident of the other

treaty country. For more information and examples, see

Regulations section 301.7701(b)-7.

•

You are a fiscally transparent entity organized in the United

States (that is, a domestic partnership, domestic grantor

trust, or domestic LLC disregarded as an entity separate from

its owner) and you do not have any U.S. partners,

beneficiaries, or owners.

•

The entity requesting certification is an exempt

organization that is not organized in the United States.

•

The entity requesting certification is a trust that is part of an

employee benefit plan during the employee benefit plan's first

year of existence, and it is not administered by a qualified

custodian bank, as defined in 17 CFR 275.206(4)-2(d)(6)(i).

Special Rules

Certification Under the 3-Year Procedure

Estates, employee benefit plans/trusts, and exempt

organizations (lines 4d, 4g, and 4h) can submit a Form 8802

that covers up to a 3-year period (the current year and the

following 2 tax years). If you request certification under this

procedure, you must submit a Form 8802 for each year, but in

years 2 and 3 you only need to attach a copy of the year 1

Form 8802 (including the penalties of perjury statement),

provided there are no material changes to the information

entered on the Form 8802 in year 1.

Certification will not be issued to a trust that is part of

an employee benefit plan during the employee

benefit plan’s first year of existence, unless it is

administered by a qualified custodian bank, as defined in 17

CFR 275.206(4)-2(d)(6)(i).

Note. If you choose to use the 3-year procedure, write “Filed

Under the 3-Year Procedure” at the top of page 1 of the

Form(s) 8802 filed for each year.

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You cannot use this procedure if there is a material change

of fact (including name or permanent address) with respect to

the estate, employee benefit plan/trust, or exempt

organization during the period for which the certification is

requested.

First year. In the first year for which a certification is

requested under this procedure, you must submit a

completed Form 8802, signed and dated by the applicant,

with the current year entered on line 7. Attach Form 2848,

Power of Attorney and Declaration of Representative, or Form

8821, Tax Information Authorization, as applicable, to Form

8802. Form 2848 or Form 8821 must apply to all of the years

for which certification is requested. For the rules relating to

Forms 2848 and 8821, including the 3-year procedure, see

Line 3b. Third Party Appointee's Information, later.

In year 1, a penalties of perjury statement is required

stating that the applicant is a U.S. resident and will continue

to be so through the current tax year and the following 2 tax

years. See Table 2 for the penalties of perjury statement for

the 3-year procedure that you must enter on line 10 of Form

8802 or attach to the form.

Second year. In the second year for which certification is

requested under this procedure, you must submit a

completed Form 8802 requesting certification for year 2 with

a copy of the year 1 Form 8802 (including the penalties of

perjury statement) and Form 2848 or Form 8821 attached, as

applicable.

Enter the current year on line 7. A penalties of perjury

statement and signature are not required on the Form 8802

filed in year 2. However, you must enter “See attached year 1

Form 8802 filed under the 3-year procedure” on line 10.

Third year. In the third year for which certification is

requested under this procedure, you must submit a

completed Form 8802 requesting certification for year 3 and

attach a copy of the year 1 Form 8802 (including the

penalties of perjury statement) and Form 2848 or Form 8821

attached, as applicable.

Enter the current year on line 7. A penalties of perjury

statement and signature are not required on the Form 8802

filed in year 3. However, you must enter “See attached year 1

Form 8802 filed under the 3-year procedure” on line 10.

Form 8802 Filed Before Return Posted by the

IRS

If your return has not been posted by the IRS by the time you

file Form 8802, you will receive a request to provide a signed

copy of your most recent return. If you recently filed your

return, it may take less time to process your application if you

include a copy of the income tax return with your Form 8802.

Write “COPY — do not process” on the tax return.

Individuals With Residency Outside the United

States

If you are in any of the following categories for the current or

prior tax year for which you request certification, you must

submit a statement and documentation, as described below,

with Form 8802.

1. You are a resident under the internal law of both the

United States and the treaty country for which you are

requesting certification (you are a dual resident).

2. You are a lawful permanent resident (green card

holder) of the United States or U.S. citizen who filed Form

2555.

You are a bona fide resident of a U.S. territory.

If you are a dual resident described in category 1, above,

your request may be denied unless you submit evidence to

establish that you are a resident of the United States under

the tie-breaker provision in the residence article of the treaty

with the country for which you are requesting certification.

If you are described in category 2 or 3, attach a statement

and documentation to establish why you believe you should

be entitled to certification as a resident of the United States

for purposes of the relevant treaty. Under many U.S. treaties,

U.S. citizens or green card holders who do not have a

substantial presence, permanent home, or habitual abode in

the United States during the tax year are not entitled to treaty

benefits. U.S. citizens or green card holders who reside

outside the United States must examine the specific treaty to

determine if they are eligible for treaty benefits and U.S.

residency certification. See Exceptions, later.

If you are described in category 2 and are claiming treaty

benefits under a provision applicable to payments received in

consideration of teaching or research activities, see

Table 2

for the penalties of perjury statement you must either enter on

line 10 of Form 8802 or attach to the form.

Exceptions

You do not need to attach the additional statement or

documentation requested if you:

•

Are a U.S. citizen or green card holder; and

•

Are requesting certification only for Bangladesh, Bulgaria,

Cyprus, Iceland, India, Kazakhstan, Malta, New Zealand,

Russia, South Africa, Sri Lanka, or Ukraine; and

•

The country for which you are requesting certification and

your country of residence are not the same.

Form 1116, Foreign Tax Credit

If you have filed or intend to file a Form 1116 claiming either a

foreign tax credit amount in excess of USD $5,000 or a

foreign tax credit for any amount of foreign earned income for

the tax period for which certification is requested, you must

submit evidence that you were (or will be if the request

relates to a current year) a resident of the United States and

that the foreign taxes paid were not imposed because you

were a resident of the foreign country.

In addition, individuals who have already filed their federal

income tax return must submit a copy of it, including any

information return(s) relating to income, such as Form W-2 or

Form 1099, along with the Form 1116. Your request for U.S.

residency certification may be denied if you do not submit the

additional materials.

United Kingdom

If you are applying for relief at source from United Kingdom

(U.K.) income tax or filing a claim for repayment of U.K.

income tax, you may need to complete a U.K. certification

form (US-Individual 2002 or US-Company) in addition to

Form 8802. For copies of these forms, contact HM Revenue

and Customs.

On the Internet at HMRC.gov.uk, enter "US Double

Taxation" in the search box, and scroll down to the

link for the Form US-Individual 2002 or Form

US-Company.

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Call 011-44-135-535-9022 if calling from outside the

U.K., or 0300-200-3300 if calling from the U.K.

Send the completed U.K. form to the IRS with your

completed Form 8802.

Specific Instructions

Checkboxes at Top of Page 1

Additional Requests

Check this box if you are submitting Form 8802 to request

additional Form(s) 6166 for a tax period for which the IRS has

previously issued a Form 6166 to you. Additional requests on

a separate Form 8802 will require the payment of the

applicable nonrefundable user fee. See

User Fee, earlier.

An applicant can only use this additional request

procedure if there are no changes to the applicant's tax

information provided on the original Form 8802. An applicant

can use this procedure to obtain a Form 6166 for any country

or countries, whether or not the country was identified on a

previously filed Form 8802. An additional request for Form

6166 using this procedure must be made within 12 months of

the most recently issued Form 6166 relating to the same tax

period.

Additional documentation. If you are requesting

certification for a previously identified country and if

additional documentation was necessary for the original

application, it does not need to be resubmitted with the

request for an additional Form 6166. In the signature line of

the additional request form, write “See attached copy of the

original Form 8802.” Attach a copy of the original Form 8802.

If you are requesting Form 6166 for a country not identified

on a previously filed Form 8802 that requires documentation

not previously submitted, you must include that

documentation with the additional request. Sign and date the

additional request form. Attach a copy of the original Form

8802.

Additional request made by third party appointees.

Third party appointees cannot use this special procedure to

request additional Form(s) 6166 for countries that were not

originally authorized by the taxpayer in their previously signed

and dated Form 8802. If you anticipate using the additional

request procedure to authorize a third party appointee to

request additional Forms 6166 for a country not identified in

your current Form 8802, you must include on line 10 a written

statement authorizing the third party appointee to request

Form 6166 covering the same tax period for any country.

Foreign Claim Form

Check the box if you have included with Form 8802 a foreign

claim form sent to you by a foreign country. The submission

or omission of a foreign claim form will not affect your

residency certification. If the IRS does not have an

agreement with the foreign country to date stamp or

otherwise process the form, we will not process it and we will

mail the foreign claim form back to you.

For more information about foreign countries with

which the IRS has an agreement to process a foreign

claim form, call the U.S. residency certification unit at

267-941-1000 (not a toll-free number).

Applicant's Name and U.S. Taxpayer

Identification Number

As part of certifying U.S. residency, the IRS must be able to

match the name(s) and taxpayer identification number(s)

(TIN(s)) on this application to those previously verified on

either the U.S. return filed for the tax period for which

certification is to be based or on other documentation you

provide.

Enter the applicant's name and TIN exactly as they

appear on the U.S. return filed for the tax period(s) for which

certification will be based. If the applicant was not required to

file a U.S. return, enter the applicant's name and TIN as they

appear on documentation previously provided to the IRS (for

example, Form 8832), or on documentation provided by the

IRS (for example, a determination letter).

Joint return. If a joint income tax return was filed for a tax

period for which certification will be based, enter the

spouse's name and TIN exactly as they appear on the return

filed.

Change in taxpayer's name. If the taxpayer's name has

changed since the most recent Form 8802 was filed with the

IRS, the Form 8802 and tax disclosure authorization for each

individual or entity must be submitted under the taxpayer's

new name. In addition, the taxpayer must submit

documentation of the name change with Form 8802 (for

example, trust agreement, corporate charter).

Certification will not be issued if the name change has not

been updated in the IRS database. Businesses and trusts or

estates can notify the IRS of a name change by checking the

appropriate box on Forms 1120, 1120S, 1065, or 1041, when

filed. Individuals can indicate a name change on Form 1040

when filed. If you change your name and address, you can

notify the IRS of the changes on Form 8822. Individuals

should also notify the Social Security Administration (SSA) of

a name change by filing Form SS-5 with the SSA. See

https://

faq.ssa.gov/en-US/Topic/article/KA-01981 for more

information.

For additional information on how to notify the IRS of

your new name, you can also contact customer

service. For businesses, the number is

800-829-4933. For individuals, the number is 800-829-1040.

If you are deaf, hard of hearing, or have a speech disability

and have access to TTY/TDD equipment, you can call

800-829-4059.

Line 2. Applicant's Address

Enter your address for the calendar year for which you are

requesting certification. If you are an individual who lived

outside the United States during the year for which

certification is requested, the special rules under

Individuals

With Residency Outside the United States, earlier, may apply

to you.

Do not enter a P.O. box number or C/O address.

Certification may be denied if the applicant enters a

P.O. box or C/O address.

Line 3a. Mailing Address

Form 6166 and any related correspondence can be mailed to

you or to a third party appointee. If you provide an address on

line 3a, it will be used for all mail correspondence relating to

your Form 6166 request. If you do not indicate a mailing

address on line 3a, the IRS will mail Form 6166 to the

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address on line 2. If the mailing address entered on line 3a is

for a third party appointee, you must provide written

authorization on line 3b for the IRS to release the certification

to the third party.

All correspondence will be addressed to either the

applicant or the third party appointee, if applicable. If

you do not indicate a mailing address on line 3a, the

IRS will mail Form 6166 to the taxpayer at the address on

line 2. However, if you have a third party appointee on line 3b,

complete line 3a and if applicable, attach Form 8821 or Form

2848. The IRS will send Form 6166 to any designated third

party appointee(s) at the address on line 3a.

Mailing Form 6166 to a Foreign Address

Form 6166, U.S. Residency Certification, can be mailed to a

foreign address if the address is listed on the Form 8802. If

you want a certificate to be mailed to a foreign country by

express courier, you must provide a DHL prepaid label and

envelope/box.

Note. If you want domestic express delivery, you must

provide a UPS or FEDEX prepaid label and envelope/box.

Carriers require you to provide a pick-up address and a

phone number on the pre-paid shipping label. The pick-up

address and phone number is

Internal Revenue Service

2970 Market St.

Philadelphia, PA 19104

267-466-1679

Line 3b. Third Party Appointee's

Information

Enter the name of your third party appointee(s) on line 3b of

Form 8802. Providing this information constitutes written

authorization for the IRS to communicate with the third party

appointee(s) identified on line 3b when you submit the signed

and dated Form 8802.

The third party appointee identified on line 3b should be

someone the IRS can communicate with in order to resolve

questions related to the processing of your Form 8802. This

individual should be knowledgeable about Form 8802 and

able to respond to any IRS questions regarding your Form

8802. If you enter an entity such as a corporation or trust on

line 3b, identify a specific individual at the entity who can

answer questions about your Form 8802. If you do not

identify a specific individual, the IRS is authorized to

communicate with any person employed by the entity.

If you have multiple appointees, attach a list of the

additional appointees not identified on line 3b whom the IRS

can communicate with regarding your Form 8802. If only one

individual is shown on line 3b, the IRS is authorized to

communicate only with that person.

You are not required to enter the telephone or fax number

of your third party appointee. However, providing a telephone

or fax number will expedite the processing of your Form 8802

if the IRS has any questions. By providing a telephone or fax

number, you are authorizing the IRS to communicate with

your third party appointee(s).

The Centralized Authorization File (CAF) contains

information on third parties authorized to represent taxpayers

CAUTION

before the IRS and/or receive and inspect confidential tax

information. If your appointee has a CAF number, enter it on

line 3b.

Form 8821 and Form 2848. Form 8821 is used to authorize

disclosure of tax information to a third party designee of the

taxpayer. Form 8821 cannot be used to authorize a third

party to sign Form 8802 on your behalf, and it does not

authorize a third party to represent you before the IRS.

According to section 6103(c) and the regulations thereunder,

authorization on Form 8821 will not be accepted if it covers

matters other than federal tax matters.

Form 2848 authorizes a third party to represent you before

the IRS. Only individuals who are recognized to practice

before the IRS can be authorized to represent you. The only

individuals who can be recognized representatives are the

following.

•

Attorneys.

•

Certified Public Accountants.

•

Enrolled Agents.

•

Enrolled Actuaries (the authority to practice before the IRS

is limited).

•

Student attorney or CPA (must receive permission to

practice before the IRS).

•

Enrolled Retirement Plan Agents (the authority to practice

before the IRS is limited).

•

Certain individuals who have a special relationship or

status with the taxpayer.

For more information, see Pub., 947, Practice Before the

IRS and Power of Attorney.

In general, you do not need to fill out line 3b if you have

attached Form 2848 or Form 8821. On line 3b, write “See

attached authorization.” Attach a Form 2848 or Form 8821 for

each third party that you authorize to receive your tax

information. If you have multiple third party appointees, see

the Instructions for Form 2848 or Form 8821.

3-year procedure. Under the 3-year procedure, the third

party appointee completes a Form 8802 in the first year that

must be signed and dated by the applicant. In the following 2

tax years, the third party appointee must complete a new

Form 8802 that is not required to be signed and dated by the

applicant. Form 2848 or Form 8821 must be attached to

Form 8802 in year 1 and must indicate all years in the 3-year

period for which certification is requested.

For more information, see Certification Under the 3-Year

Procedure, earlier.

Line 4a. Individual

Green card holder. If you are a resident alien with lawful

permanent resident status who recently arrived in the United

States and you have not yet filed a U.S. income tax return,

you should provide a copy of your current Form I-551. Instead

of a copy of your green card, you can attach a statement from

U.S. Citizenship and Immigration Services (USCIS) that gives

your alien registration number, the date and port of entry,

date of birth, and classification. For more information on

determining your U.S. resident status for tax purposes, see

Nonresident Alien or Resident Alien in Pub. 519.

Other U.S. resident alien. An individual who is not a lawful

permanent resident of the United States but who meets the

“substantial presence test” under section 7701(b) is a

resident alien for purposes of U.S. taxation. If you are a

resident alien under the substantial presence test and you

have not yet filed a U.S. income tax return for the year for

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which certification is requested, you must attach a copy of

your current Form I-94. Enter the date (YYYYMMDD) your

status changed on the line provided. For information on

determining your period of residency, see Substantial

Presence Test in Pub. 519.

Students, teachers, and trainees. If you filed Form 1040

and you are in the United States under an “F-1,” “J-1,” “M-1,”

or “Q-1” visa, include the following with Form 8802.

1. A statement explaining why Form 1040 was filed.

2. A statement and documentation showing that you

reported your worldwide income.

Note. Nonresident aliens present in the United States on

these visas may be exempt individuals for 2 or more years,

and are not resident aliens under the substantial presence

test while they are exempt individuals. See section 7701(b)

(5).

First-year election. If you are an individual who made or

intends to make the first-year election under section 7701(b)

(4) applicable to the year for which certification is requested,

enter the date (YYYYMMDD) your status as a U.S. resident

for tax purposes will begin. For more information regarding

the first-year election and determining your period of

residency, see

First-Year Choice in Pub. 519.

•

If you have made a first-year residence election under

section 7701(b)(4) applicable to the year for which you are

requesting certification, attach to Form 8802 the election

statement you filed with your income tax return for the taxable

year of election.

•

If, for the calendar year for which certification is requested,

you have not yet filed a first-year residence election

statement, attach to Form 8802 a statement that you intend

to file such statement and that you are eligible to make the

election.

Dual-status alien. An individual is a dual-status alien for

U.S. tax purposes if the individual is a part-year resident alien

and a part-year nonresident alien during the calendar year(s)

for which certification is requested. Dual-status generally

occurs in the year an individual acquires status as a U.S.

resident or terminates such status. For example, you are a

dual-status alien if you are a U.S. citizen or green card holder

and you lost citizenship or green card holder status during

the same calendar year. You may also be a dual-status alien

if you are a nonresident alien but due to meeting the

substantial presence test become a resident alien during the

same calendar year.

The dual-status alien classification does not occur merely

due to a temporary absence from the United States, nor will

multiple periods of temporary absence and re-entry into the

United States create multiple periods of U.S. resident and

nonresident status. For information and examples of a

dual-status alien, and to determine your period of residency,

see Pub. 519.

If you checked the dual-status box, enter the dates

(YYYYMMDD) that correspond to the period that you were a

resident of the United States during the year(s) for which

certification is requested.

Partial-year Form 2555 filer. Check this box if you filed a

Form 2555 that covered only part of a year for which

certification is requested. For each year that this applies,

enter the 8-digit dates (YYYYMMDD) that correspond to the

beginning and ending of the period you were a resident of the

United States.

Sole proprietor.

Include on line 6 the type of tax return,

name, TIN, and any other information that would be required

if certification were being requested for the individual owner

that filed the Schedule C (Form 1040).

Line 4b. Partnership

Partnerships are not considered U.S. residents within the

meaning of the residence article of U.S. income tax treaties.

A domestic partnership is not considered a U.S. resident,

even if all partners are U.S. residents. Treaty benefits are only

available to a partner who is a U.S. resident whose

distributive share of partnership income includes the item of

income paid to the partnership.

Note. The Form 6166 issued to partnerships will include an

attached list of partners that are U.S. residents. The IRS does

not certify the percentage of ownership interest of the listed

partners. It is the responsibility of the partnership to provide

such information to the withholding agent.

Include the following with Form 8802.

1. The name and TIN of each partner for which

certification is requested and any additional information that

would be required if certification were being requested for

each of those partners.

2. Authorization (for example, Form 8821) from each

partner, including all partners listed within tiered

partnerships. Each authorization must explicitly allow the

third party requester to receive the partner's tax information

and must not address matters other than federal tax matters.

3. Unless the requester is a partner in the partnership

during the tax year for which certification is requested,

authorization from the partnership must explicitly allow the

third party requester to receive the partnership's tax

information. The authorization must not address matters

other than federal tax matters.

An LLC that is classified as a partnership follows the

above procedures. Members of the LLC are treated as

partners.

Nominee partnership. Do not check the partnership box on

line 4b. Instead, check line 4j and attach the information

required by the instructions.

Line 4c. Trust

Domestic and foreign grantor trusts and simple trusts can be

certified for U.S. residency, to the extent the owner of the

grantor trust or beneficiaries of simple trusts are U.S.

residents. Domestic complex trusts can be certified without

regard to the residence of the settler or beneficiaries.

A trust is domestic if a court within the United States is

able to exercise primary supervision over the administration

of the trust and one or more U.S. persons has authority to

control all substantial decisions of the trust.

Grantor trust. Include the following with Form 8802.

1. The name and TIN of each owner and any information

that would be required if certification were being requested

for each owner.

2. Authorization (for example, Form 8821) from each

owner. Each authorization must explicitly allow the third party

requester to receive the owner's tax information and must not

address matters other than federal tax matters.

3. Unless the requester is a trustee of the trust,

authorization from the trust must explicitly allow the third

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party requester to receive the trust's tax information. The

authorization must not address matters other than federal tax

matters.

4. If the grantor trust is a foreign trust, also include a copy

of Form 3520-A with the foreign grantor trust owner

statement completed.

Domestic complex trust. Unless the requester is a trustee

of the trust during the tax year for which certification is

requested, authorization from the trust must explicitly allow

the third party requester to receive the trust's tax information.

The authorization must not address matters other than

federal tax matters.

Simple trust. A simple trust is not a resident, because all of

its income is required to be distributed currently to its

beneficiaries. A simple trust must, therefore, be certified at

the beneficiary level. Include the following with Form 8802.

1. The name and TIN of each beneficiary and any

information that is required to certify each beneficiary.

2. Authorization (for example, Form 8821) from each

beneficiary. Each authorization must explicitly allow the third

party requester to receive the beneficiary's tax information

and must not address matters other than federal tax matters.

3. Unless the requester is a trustee of the trust,

authorization from the trust must explicitly allow the third

party requester to receive the trust's tax information. The

authorization must not address matters other than federal tax

matters.

Group trusts described in Revenue Ruling 1981-100; in-

cluding modifications from Revenue Rulings 2011-1,

2004-67, and 2014-24, and Announcement 2021-11. A

group trust that has received a determination letter

recognizing its exempt status under section 501(a) must

attach a copy of that letter to Form 8802.

A group trust that is seeking benefits from Switzerland with

respect to dividends paid by a Swiss corporation must also

provide a statement that the trust is operated exclusively or

almost exclusively to earn income for the benefit of pension

funds that are themselves entitled to benefits under the

Switzerland Income Tax Treaty as a resident of the United

States.

IRA. Domestic individual retirement arrangements

(individual retirement accounts within the meaning of section

408(a) and Roth IRAs within the meaning of section 408A)

(collectively referred to as IRAs) can be certified as residents

(without regard to the residence of the IRA holder). Either the

IRA holder or the trustee of the IRA can request certification

on behalf of the IRA.

An IRA holder requesting certification on behalf of an IRA

must provide the IRA account name (that is, the IRA holder's

name) and number, the IRA holder's TIN, and a copy of Form

8606 or Form 5498. Complete the remainder of Form 8802

as if the IRA was requesting the certification.

A bank or financial institution acting as the trustee for IRAs

can request certification for multiple IRAs grouped by year

and by country for which certification is requested. The bank

or financial institution must include the following with Form

8802.

1. A list of IRA account names and account numbers for

which certification is requested.

2. A statement that each IRA account name and number

listed is an IRA within the meaning of section 408(a) or 408A.

A statement that the bank or financial institution is a

trustee of the IRA.

Common trust fund as defined in section 584. Include

the following with Form 8802.

1. The name and TIN of each participant and any

information that would be required if certification were being

requested for each participant.

2. Authorization (for example, Form 8821) from each

participant. Each authorization must explicitly allow the third

party requester to receive the participant's tax information

and must not address any matters other than federal tax

matters. If a pass-through entity is a participant, you must list

the partners/shareholders/owners/participants/members/

beneficiaries in the pass-through entity and obtain

authorization from each such participant.

3. Unless the requester is a trustee of the trust,

authorization from the trust must explicitly allow the third

party requester to receive the trust's tax information. The

authorization must not address matters other than federal tax

matters.

A common trust fund that is seeking benefits from

Switzerland with respect to dividends paid by a Swiss

corporation must also attach to Form 8802 the name of each

participant and a statement that each participant listed is a

trust forming part of a plan that is described in section 401(a),

403(b), or 457(b), or is a trust forming part of a plan

described in section 401(a), 403(b), or 457(b) that is within a

group trust described in Revenue Ruling 1981-100, 1981-13

I.R.B. 33, as clarified and modified by Revenue Ruling

2004-67, available at

IRS.gov/irb/2004-28_IRB#RR-2004-67,

and modified by Revenue Ruling 2011-1, available at

IRS.gov/irb/2011-02_IRB#RR-2011-1, and Revenue Ruling

2014-24, available at IRS.gov/irb/2014-37_IRB#RR-2014-24.

Also, see Notice 2012-6, available at IRS.gov/irb/

2012-03_IRB#NOT-2012-6.

Line 4d. Estate

If you are filing a Form 8802 on behalf of the estate of a

decedent, you must include proof that you are the executor or

administrator of the decedent's estate. Form 8802 can be

submitted on behalf of an estate for the year of the taxpayer's

death or any prior year. Proof can include a court certificate

naming you executor or administrator of the estate. U.S.

residency certification will be based on the tax information

and residency of the decedent.

3-year procedure. If you check box 4d, you may be able to

use the 3-year procedure. See Certification Under the 3-Year

Procedure, earlier.

Line 4e. Corporation

Generally, a corporation is a resident entitled to U.S.

residency certification only if it is incorporated in the United

States. An unincorporated domestic entity, such as an LLC,

can be a resident if it is an association taxable as a

corporation.

Certain foreign corporations can be treated as domestic

corporations if they qualify as U.S. corporations under

sections 269B, 953(d), and 1504(d). Only Canadian and

Mexican corporations are eligible to be treated as domestic

corporations under section 1504(d). Foreign corporations

can obtain residency certification if they can establish that

they are covered by these Code sections.

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Corporations requesting U.S. residency certification on

behalf of their subsidiaries must attach a list of the

subsidiaries and the Form 851, filed with the corporation's

consolidated return.

Dual-resident corporation. If you are requesting

certification for treaty benefits in the other country of

residence named on line 4e, certification depends on the

terms of the residence article of the relevant treaty. If the

treaty provides that benefits are available only if the

competent authorities reach a mutual agreement to that

effect, request competent authority assistance in accordance

with Revenue Procedure 2015-40, available at

IRS.gov/irb/

2015-35_IRB#RP-2015-40, before seeking certification.

Line 4f. S Corporation

S corporations are not considered U.S. residents within the

meaning of the residence article of U.S. income tax treaties.

Treaty benefits are only available to a shareholder who is a

U.S. resident for purposes of the applicable treaty. Include

the following with Form 8802.

1. The name and TIN of each shareholder for which

certification is requested and any additional information that

would be required if certification were being requested for

each of those shareholders.

2. Authorization (for example, Form 8821) from each

shareholder. Each authorization must explicitly allow the third

party requester to receive the shareholder's tax information

and must not address any matters other than federal tax

matters.

3. Unless the requester is a shareholder in the S

corporation during the tax year for which certification is

requested, authorization from an officer with legal authority to

bind the corporation must explicitly allow the third party

requester to receive the corporation's tax information. The

authorization must not address matters other than federal tax

matters.

Line 4g. Employee Benefit Plan/Trust

Trusts that are part of an employee benefit plan that is

required to file Form 5500 must include a copy of the signed

Form 5500 with Form 8802.

An employee plan that is not subject to the Employee

Retirement Income Security Act (ERISA) or is not otherwise

required to file Form 5500 must include with Form 8802 a

copy of the employee benefit plan determination letter.

An employee plan that is not required to file Form 5500

and does not have a determination letter must provide

evidence that it is entitled to certification. It must also provide

a statement under penalties of perjury explaining why it is not

required to file Form 5500 and why it does not have a

determination letter.

Certification will not be issued to a trust that is part of

an employee benefit plan during the employee

benefit plan’s first year of existence, unless it is

administered by a qualified custodian bank, as defined in 17

CFR 275.206(4)-2(d)(6)(i).

3-year procedure. If you check box 4g, you may be able to

use the 3-year procedure. See Certification Under the 3-Year

Procedure, earlier.

Line 4h. Exempt Organization

Generally, an organization that is exempt from U.S. income

tax must:

CAUTION

Have met its Form 990 series information return filing

requirements; and

2. Attach to Form 8802 a copy of either the organization's

determination letter from the IRS or, if the organization is a

subordinate in a group exemption, the determination letter for

the central organization.

An exempt organization that has not received an IRS

determination letter recognizing its exempt status but has met

its Form 990-series filing requirements for its claimed exempt

status can submit a letter under penalties of perjury from an

authorized official stating that the organization is exempt from

federal income tax and specifying the exemption provision

under the Internal Revenue Code. The statement must

include an acknowledgment that a residency certification

letter issued by the IRS is not a ruling or determination letter

regarding the organization’s 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.

The IRS will not issue a Form 6166 to an exempt

organization that is not required to file a U.S. income tax

return and that has not received a determination letter, unless

such organization has other means of proving U.S. residency

for tax treaty purposes. For such an entity, include with Form

8802 the entity's bylaws, corporate charter, trust agreement,

etc.

Governmental entity. A federal, state, or local government

agency must attach to Form 8802 a copy of the agency’s

determination letter, private letter ruling, or revenue ruling

regarding its tax-exempt or governmental entity status if it has

one. A federal, state, or local government that has not

obtained a determination letter, private letter ruling, or

revenue ruling can submit in writing, on official government

letterhead, a letter under penalties of perjury from a legally

authorized government official stating that the organization is

a government agency. The statement must include an

acknowledgment that a Form 6166 residency certification

letter issued by the IRS is not a ruling or determination letter

regarding the organization’s 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.

3-year procedure. If you check box 4h, you may be able to

use the 3-year procedure. See Certification Under the 3-Year

Procedure, earlier.

Line 4i. Disregarded Entity

Disregarded entities (DRE) are not considered U.S. residents

within the meaning of the residence article of U.S. income tax

treaties. Treaty benefits will only be available to a DRE owner

who is a U.S. resident. The DRE type must be specified on

line 4i.

Note. See line 5 for more information regarding the DRE's

owner information that may be required to be included with

Form 8802.

Line 4j. Nominee Applicant

If you act as a nominee for another person or entity, you must

provide all certification information required for each

individual or entity for which you are acting as a nominee. For

example, if you are acting as a nominee for a resident alien,

you must attach the information required of applicants that

are resident aliens. Similarly, if one of the entities for which

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you are acting as a nominee is a partnership, then you must

submit the certification information for each of the partners

requesting certification. In addition, you must include the

following with Form 8802.

1. Authorization (for example, Form 8821) from each

individual or entity. Each authorization must explicitly allow

the nominee applicant to receive the individual's or entity's

tax information and must not address any matters other than

federal tax matters.

2. A statement under penalties of perjury signed by an

individual with legal authority to bind the nominee applicant,

explicitly stating the nominee applicant is acting as an agent

on behalf of the above-named individual(s) or entity(ies) for

whom the Form 6166 is being requested.

Note. If you are a nominee partnership, do not provide

information concerning your partners. The residence of your

partners will not be verified.

Line 5. 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 for the tax period(s) for which certification will be

based, check the applicable box next to “No.” If the applicant

does not fit in any of the categories listed, check “Other” and

on the dotted line that follows enter the section that exempts

the applicant from the requirement to file a U.S. income tax

return. See

Table 1 for the statement required if the applicant

did not file a U.S. income tax return.

Line 6. Parent, Parent Organization, or

Owner

If you answered “Yes” to line 5, do not complete line 6.

If you answered “No” to line 5, you must complete line 6.

If you answered “Yes” to line 6, check the appropriate box

and enter the parent's, parent organization's, or owner's

information. If the applicant is a minor child, enter the name,

address, and TIN of the parent who reported the child's

income.

If you answered “No” to line 6, attach proof of the parent's,

parent organization's, or owner's income and an explanation

of why the parent is not required to file a tax return for the tax

period(s) for which certification is based.

Disregarded entity (DRE). The single owner of a DRE

must include the following information on Form 8802.

•

On line 6, check the box corresponding to the entity type of

the owner, and enter the owner's name, address, and TIN.

•

On line 10, enter a statement signed under penalties of

perjury if the single owner has not filed a Form 8832 with the

IRS (see

Table 2).

Line 7. Calendar Year of Request

The certification period is generally 1 year. You can request

certification for both the current year and any number of prior

years.

If you entered the most recent prior year on this line, see

Form 8802 Filed Before Return Posted by the IRS, earlier.

Enter the 4-digit (YYYY) calendar year(s) for which you are

requesting certification. However, see the Exception below.

Exception. If you were a dual-status alien during any year

for which you are requesting certification, enter instead the

8-digit dates (YYYYMMDD) that correspond to the beginning

and ending of the period you were a resident of the United

States. You must show the specific period of residence for

each year for which you are requesting certification. For

information on determining your period of residency, see Pub.

519.

Fiscal year taxpayers. Fiscal year filers also enter a 4-digit

(YYYY) calendar year on line 7. You must request a separate

calendar year certification for any part of a fiscal tax year that

falls outside the calendar year.

Current year certification. If the applicant requests

certification for purposes of claiming benefits under an

income tax treaty or VAT exemption for any period during the

current calendar year or a year for which a tax return is not

yet required to be filed with the IRS, the applicant must

include penalties of perjury statement(s) stating that such

applicant is a U.S. resident and will continue to be so

throughout the current tax year. See

Table 2 for the current

year penalties of perjury statement you must enter on line 10

of Form 8802 or attach to the form.

Note. For VAT certification, the penalties of perjury

statement must include a statement that the business activity

has not changed since the last return was filed. For more

information, see the instructions for line 10, later.

3-year procedure. If you are using the 3-year procedure

(discussed earlier), enter all years in the 3-year period, as

applicable, on the Form 8802 filed for the first year. For years

2 and 3, enter only the current calendar year for which you

are requesting certification.

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Line 8. Tax Period(s)

If you are requesting certification for a tax period for which a

tax return is not yet due, enter the four-digit year and two-digit

month (YYYYMM) that correspond to the latest return

required to have been filed (including extensions). If you are a

fiscal year taxpayer, enter the year and month that

correspond to the end of that fiscal tax year. For a prior year

certification, the four-digit year and two-digit month should

correspond to the end of the prior year tax period for which

certification is requested.

Note. These examples assume no extension is filed, unless

stated otherwise.

Example 1.

A Form 1040 filer who is completing Form

8802 for certification year 2024 on January 1, 2024, would

enter 202212 on line 8. This is because on January 1, 2024,

the 2022 Form 1040 is the latest return required to have been

filed by an individual requesting certification for 2024.

Example 2. On August 1, 2024, the same Form 1040 filer

would enter 202312 on line 8 as the tax period for

certification year 2024 (the 2023 Form 1040 was required to

have been filed before August 1, 2024).

If the Form 1040 filer had filed an extension for 2023, the

filer would enter 202212 on line 8. This is because on August

1, 2024, the 2022 Form 1040 is the latest return required to

be filed.

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

age 24 if a full-time student,

whose parent(s) elected to

report the child's income on their

return

attach a signed copy of the Form 8814.

a qualified subchapter S

subsidiary (QSub) (include the

parent S corporation information

on line 6 of Form 8802)

attach proof of the election made on Form 8869, and all other requirements listed in the

instructions for line 4f that apply to the parent S corporation.

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

section 761(a)

attach a copy of the section 761(a) election submitted with Form 1065 or a statement from 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

(domestic DRE)

include the entity's single owner information on line 6 of Form 8802. Include with Form 8802: the

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

(foreign DRE)

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 (Form 8802). Include with Form 8802 the owner's name and entity type, TIN, and all

other certification information required for the owner's type of entity.

Instructions for Form 8802 (Rev. 10-2024)

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Example 3. On January 1, 2024, a Form 1040 filer

completing Form 8802 for certification year 2021 would enter

202112.

Example 4. A Form 1120 filer has a fiscal year ending on

September 30. The Form 1120 filer completing Form 8802 for

certification year 2024 on February 15, 2024, would enter

202209 on line 8. This is because on February 15, 2024, the

2022 Form 1120 with fiscal year ending September 30, 2023,

is the latest return required to have been filed.

If you were not required to file a U.S. tax return for the tax

period for which certification is requested, enter the tax

period that would have been applicable, if you were required

to file a U.S. tax return. After the tax period, add "(not

required to file)."

Line 9. Purpose of Certification

You must indicate the purpose of the certification.

The IRS will return your application to you for

completion if you do not include a purpose on the

application.

Income tax treaty. If you are requesting certification to

obtain benefits under an income tax treaty but you have

requested certification for a nontreaty country, the IRS will

return your application to you for correction.

VAT. You can find the North American Industry Classification

System (NAICS) codes in the instructions for your tax return

(for example, Form 1120 or Schedule C (Form 1040)). If you

do not provide an NAICS code on Form 8802 and one was

not provided on the return you filed, one will not be entered

automatically. Form 6166 will only certify that you filed a

return with a particular NAICS code if it matches the NAICS

code on your application. If you provide a code that does not

match, Form 6166 will state that you represent that your

NAICS code is as stated on Form 8802.

CAUTION

Note.

VAT certification requires a penalties of perjury

statement, and a statement that the NAICS codes have not

changed since the last return was filed. For more information,

see the instructions for line 10 next.

Line 10. Penalties of Perjury

Statements and Attachments

Enter penalties of perjury statements from Table 2 in the

space provided under line 10 or as an attachment to Form

8802. Penalties of perjury statements submitted separately

from Form 8802 must have a valid signature and date. See

Table 3.

VAT. For VAT certifications, the penalties of perjury statement

must also include a statement that the business activity

(NAICS code) has not changed since your last filed return.

3-year procedure. If you are using the 3-year procedure

(discussed earlier), you are required to enter a penalties of

perjury statement in the first year stating that the applicant is

a U.S. resident and will continue to be so through the current

tax year and the following 2 tax years. See

Table 2 for the

3-year procedure penalties of perjury statement you must

enter on line 10 of Form 8802 or attach to Form 8802.

Note. For a Form 8802 submitted after the first year of the

3-year procedure, enter “See attached year 1 Form 8802 filed

under the 3-year procedure” in place of the penalties of

perjury statement on line 10.

Attachments. If someone other than the person signing

Form 8802 prepares an attachment that is submitted

separately from Form 8802, an individual who has authority

to sign Form 8802 must sign and date the attachment under

penalties of perjury. See

Table 3.

Additional information. If you must submit additional

information with Form 8802, use the space provided under

line 10 or attach the information to the form.

Table 2. Current Year Penalties of Perjury Statements

IF the applicant

is...

THEN the Form

8802 penalties of

perjury statement

must include...

STATING: “This certification is given under penalties of perjury and to the best of

my knowledge and belief, the statements are true, correct, and complete.”

an individual a statement from

the individual

[Insert name of individual and TIN] is a U.S. resident and will continue to be throughout the

current tax year.

an individual

claiming treaty

benefits for

teaching or

research

activities

a statement from

the individual

Countries other than Japan: [Insert name of individual and TIN] was a U.S. resident

within the meaning of Article [#] of the U.S.-[country] treaty (including, in some cases,

physical presence in the United States) immediately before entering [country]. The

assignment began on [date] and ends on [date]. Article [#] of the U.S.-[country] treaty

provides a [2 or 3] year exemption from income tax.

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

each individual

partner for which

certification is

requested

[Insert name of partner and TIN] is a U.S. resident and will continue to be throughout the

current tax year, and

a statement from a

general partner

[Insert name of partnership and EIN] has filed its required return and the entity classification

has not changed since the return was filed.

Instructions for Form 8802 (Rev. 10-2024)

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IF the applicant

is...

THEN the Form

8802 penalties of

perjury statement

must include...

STATING: “This certification is given under penalties of perjury and to the best of

my knowledge and belief, the statements are true, correct, and complete.”

an S corporation a statement from

each individual

shareholder for

which certification

is requested

[Insert name of shareholder and TIN] is a U.S. resident and will continue to be throughout

the current tax year, and

a statement from

an officer of the

corporation with

the authority to

legally bind the

corporation

[Insert name of S corporation and EIN] has filed its required return and the entity

classification has not changed since the return was filed.

a common trust

fund, grantor

trust, or simple

trust

a statement from

each individual

participant/owner/

beneficiary for

which certification

is requested

[Insert name and TIN] is a U.S. resident and will continue to be throughout the current tax

year, and

a statement from

the trustee with

authority to legally

bind the trust

[Insert name of trust and EIN] has filed its required return and the entity classification has

not changed since the return was filed.

Note: When the participant, beneficiary, or owner is other than an individual, use the

statement that corresponds to the type of entity.

any trust other

than a common

trust fund,

grantor trust, or

simple trust

a statement from

the trustee with

authority to legally

bind the trust

[Insert name of trust and EIN] is a U.S. resident and will continue to be throughout the

current tax year.

a corporation a statement from

an officer of the

corporation with

the authority to

legally bind the

corporation

[Insert name of corporation and EIN] is a U.S. resident and will continue to be throughout

the current tax year.

an exempt

organization

a statement from

an officer of the

organization with

authority to legally

bind the

organization

[Insert name of organization and EIN] is a U.S. resident and will continue to be throughout

the current tax year.

an exempt

organization

submitting a

Form 8802 under

the 3-year

procedure (in

year 1)

a statement from

an officer of the

organization with

authority to legally

bind the

organization

[Insert name of organization and EIN] is a U.S. resident and will continue to be throughout

the current tax year and the following 2 tax years.

an estate of a

decedent

a statement from

the personal

representative

[Insert name of estate and EIN] is a U.S. resident and will continue to be throughout the

current tax year.

an estate of a

decedent

submitting a

Form 8802 under

the 3-year

procedure (in

year 1)

a statement from

the personal

representative

[Insert name of estate and EIN] is a U.S. resident and will continue to be throughout the

current tax year and the following 2 tax years.

Instructions for Form 8802 (Rev. 10-2024)

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IF the applicant

is...

THEN the Form

8802 penalties of

perjury statement

must include...

STATING: “This certification is given under penalties of perjury and to the best of

my knowledge and belief, the statements are true, correct, and complete.”

an employee

benefit plan/trust

a statement from

an officer of the

plan/trust with

authority to legally

bind the plan/trust

[Insert name of plan/trust and EIN] is a U.S. resident and will continue to be throughout the

current tax year.

an employee

benefit plan/trust

submitting a

Form 8802 under

the 3-year

procedure (in

year 1)

a statement from

an officer of the

plan/trust with

authority to legally

bind the plan/trust

[Insert name of plan/trust and EIN] is a U.S. resident and will continue to be throughout the

current tax year and the following 2 tax years.

a partnership

under a section

761(a) election

a statement from

each partner for

which certification

is requested

[Insert name of partner and TIN] is a U.S. resident and will continue to be throughout the

current tax year, and

a statement from a

general partner

a. [Insert name of partnership and EIN] has made an election pursuant to section 761(a).

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

partnership

under

Regulations

section

1.6031(a)-1(b)

an additional

statement from a

general partner

[Insert name of partnership and EIN] is not required to file Form 1065 under Regulations

section 1.6031(a)-1(b) and the entity classification has not changed since the filing of the

partners' returns.

a disregarded

entity (DRE)

a statement from

the owner of the

DRE

Under penalties of perjury, I declare that (i) [insert name and TIN of the owner of the

disregarded entity], is the single owner of [insert trading name of the disregarded entity], a

[insert Limited Liability Company, Limited Partnership, Limited Liability Partnership, or other,

as appropriate] that is classified as a disregarded entity for United States income tax

purposes; (ii) the single owner is a [insert federal tax classification of the owner, that is,

corporation, partnership, individual, etc.]; and (iii) as such [insert name of the single owner

of the disregarded entity] is required to take into account all the income, gain, losses,

deductions, and credits against tax of the disregarded entity on their U.S. federal income

tax or information return; and (iv) the single owner of the disregarded entity is a U.S.

resident and will continue to be throughout the current tax year. I further declare under

penalties of perjury that I am an officer, manager, or member of the disregarded entity with

the authority to legally bind the entity and, to the best of my knowledge and belief, the

statements herein made are true, correct, and complete.

a nominee a statement from

each individual or

entity for whom the

nominee is acting

[Insert name and TIN of individual(s)/entity(ies) on whose behalf the nominee is acting] is a

U.S. resident and will continue to be throughout the current tax year. A single owner of the

disregarded entity is a U.S. resident and will continue to be throughout the current tax year.

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

An individual who has the authority to sign Form 8802 must

sign and date the application or the IRS will not consider

Form 8802 to be complete and valid. A third party

representative with authorization to sign Form 8802 must

attach documentation (for example, Form 2848) of the

authorization. See

Table 3 to determine who has authority to

sign Form 8802.

Note. Form 8802 may be signed digitally; however, digital

signatures are not accepted on Form 2848 and Form 8821.

To avoid processing delays and possible rejection of Form

8802, if an individual who is not identified in the instructions

signs Form 8802, enter a statement on line 10 and attach any

appropriate documentation to indicate such individual's

authority to sign Form 8802. If you are granting authority to a

third party, you must sign and date the documentation.

Instructions for Form 8802 (Rev. 10-2024)

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Table 3. Who Has Authority To Sign Form 8802

IF the applicant is... THEN the individual with authority to sign Form 8802 is...

an individual the individual.

a married couple both spouses.

a minor child who cannot sign either parent by signing the child's name and adding “By (your signature), parent for minor child.”

a child under age 19, or under

age 24 if a full-time student,

whose parent(s) reported the

child's income on Form 8814

the parent who filed Form 8814 with their income tax return.

a partnership any partner or partners duly authorized to act for the partnership (general partner or partnership

representative). Each partner must certify that they have such authority.

an S corporation any corporate officer, for example, president, vice president, treasurer, chief accounting officer,

etc., duly authorized by the corporation to bind the corporation in accordance with applicable state

law.

a trust, common trust fund,

grantor trust, or simple trust

the fiduciary (trustee, executor, administrator, receiver, or guardian).

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

trust

any organization officer, for example, president, vice president, treasurer, chief accounting officer,

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

761(a) election

any partner or partners duly authorized to act for the partnership. Each partner must certify that

they have such authority.

a governmental organization an officer of the governmental organization with authority in the course of their official duties to bind

the organization.

Daytime Phone Number

Providing your daytime phone number speeds the processing

of Form 8802, if we have questions about items on your

application, such as the NAICS code, type of applicant, etc.

By answering our questions over the phone, we may be able

to continue processing your Form 8802 without mailing you a

letter. If you are filing a joint application, you can enter either

your or your spouse's daytime phone number.

Line 11. Number of Certifications

(Forms 6166) Requested for Each

Country

Enter the number of certifications (Forms 6166) requested for

each country listed in columns A, B, C, and D. For any

country not listed, enter the country in the blank spaces at

the bottom of column D. If you are requesting certifications for

more than 1 calendar year for a country, enter the number of

certifications requested for all years to get the total number of

certifications requested for that country.

Example. You are requesting certifications for Germany.

You need three certifications for 2021, two certifications for

2022, and four certifications for 2023. Enter nine as the total

number of certifications requested for Germany.

Note.

If you are requesting certifications for multiple years,

attach a statement to Form 8802 identifying the country, year,

and number of certifications per year. The total must agree

with the number entered to the right of the related country

code on line 11.

Line 12. Total Number of

Certifications (Forms 6166)

Requested

Add the total number of certifications requested in columns

A, B, C, and D of line 11, and enter the total on line 12.

When To Seek U.S. Competent

Authority Assistance

If your request for Form 6166 is denied, or if you are denied

treaty benefits by a U.S. treaty partner, and you believe you

are entitled to treaty benefits under a specific treaty article,

you can request U.S. competent authority assistance

following the procedures established in Revenue Procedure

2015-40, available at

IRS.gov/irb/2015-35_IRB#RP-2015-40.

A request for U.S. competent authority assistance

regarding a residency issue will be accepted for

consideration only if it is established that the issue requires

consultation with the foreign competent authority to ensure

consistent treatment by the United States and the applicable

Instructions for Form 8802 (Rev. 10-2024)

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treaty partner. The U.S. competent authority does not make

unilateral determinations with respect to residency.

Residency determinations are made by mutual agreement

between the two competent authorities.

The U.S. competent authority cannot consider

requests involving countries with which the United

States does not have an income tax treaty.

Your request for U.S. competent authority assistance

should be mailed to:

Commissioner, Large Business and International

Division

Internal Revenue Service

1111 Constitution Avenue, NW

SE:LB:TTPO:APMA:TAIT:K

Washington, DC 20224

(Attention: TAIT)

Note. Do not send Form 8802 to the address above. This

address should only be used to request U.S. competent

authority assistance. Mail Forms 8802 to the appropriate

address in Philadelphia, PA, under Where To File, earlier.

Privacy Act and Paperwork Reduction Act Notice. We

ask for the information on this form under sections 6103 and

6109 of the Internal Revenue Code. You are required to

provide the information requested on this form only if you

wish to have your U.S. residency for tax purposes certified in

order to claim VAT exemption or to claim certain benefits

under a tax treaty between the United States and the foreign

country (countries) indicated on Form 8802. We need this

information to determine if the applicant can be certified as a

U.S. resident for tax purposes for the period specified. Failure

to provide the requested information may prevent

certification. Providing false or fraudulent information may

subject you to penalties. If you designate an appointee to

receive Form 6166, but do not provide all of the information

requested, we may be unable to honor the designation.

Generally, tax returns and tax return information are

confidential, as required by section 6103. However, section

CAUTION

6103 authorizes or requires us to disclose this information in

certain circumstances. We may disclose the information to

the tax authorities of other countries pursuant to a tax treaty.

We may disclose this information to the Department of

Justice for civil and criminal litigation. We may also disclose

this information to cities, states, the District of Columbia, and

U.S. commonwealths and territories for use in administering

their tax laws, to federal and state agencies to enforce federal

nontax criminal laws, or to federal law enforcement and

intelligence agencies to combat terrorism.

You are not required to provide the information requested

on a form that is subject to the Paperwork Reduction Act

unless the form displays a valid OMB control number. Books

or records relating to a form or its instructions must be

retained as long as their contents may become material in the

administration of any Internal Revenue law.

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated

average time is:

Recordkeeping .................. 33 min.

Learning about the law

or the form ..................... 1hr., 13 min.

Preparing the form................ 1 hr., 3 min.

Copying, assembling, and sending the

form

to the IRS ...................... 48 min.

If you have comments concerning the accuracy of these

time estimates or suggestions for making this form simpler,

we would be happy to hear from you. You can send us

comments from IRS.gov/FormComments. You can write to

the Internal Revenue Service, Tax Forms and Publications

Division, 1111 Constitution Ave. NW, IR-6526, Washington,

DC 20024. Do

not send the form to this address. Instead,

see Where To File, earlier.

Instructions for Form 8802 (Rev. 10-2024)