Form 8802 - Application for U.S. Residency Certification

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Form 8802 is the Application for United States Residency Certification. Applicants file Form 8802 in order to request proof of U.S. tax residency for the year(s) in which certification is requested. This evidence is provided in the form of an IRS-issued certificate (Form 6166). Applicants must file a new application in every tax year to request treaty benefits.

An eligible applicant may present Form 6166 to a foreign withholding agent in order to reduce or eliminate double taxation on earnings. Form 6166 may also be used to obtain an exemption from value added tax (VAT) imposed by a foreign country.

Form 6166, Letter of U.S. Residency Certification, is a computer-generated letter printed on U.S. Department of Treasury stationery. Form 6166 will certify that the applicant was a resident of the United States for purposes of U.S. taxation for the year(s) in which certification is requested.

An eligible applicant may present Form 6166 to a foreign withholding agent in order to reduce or eliminate double taxation on earnings. Form 6166 may also be used to obtain an exemption from VAT (value added tax) imposed by a foreign country.

Form6166.com delivers an automated solution for populating a Form 8802 application package. Convenient dropdown menus and fillable fields are provided to complete the required forms. Applicants are responsible for signing and physically mailing all documents directly to the IRS along with the required payment (the IRS “user fee”).

Step-by-step instructions for submitting a completed Form 6166 application package are available here.

Form6166.com supports application generations for US citizens (individuals) and US-owned or originating Partnerships, Trusts, Estates, S Corporations, QSubs and Disregarded Entities.

Applications from non-US citizens, foreign-owned or foreign-originating entities are not supported at this time. Multiple year procedures are not currently implemented.

Certification requests will indicate the purpose as claiming benefits under an income tax treaty or for VAT certification.

For each application, an applicant may assign up to six (6) individuals as Shareholders/Owners/Beneficiaries and up to four (4) individuals as Representatives (Form 2848) and/or Designees (Form 8821).

Form6166.com does not save, store or transmit any data to or on behalf of the IRS. Applicants are responsible for signing and physically mailing the forms directly to the IRS along with the required payment (the IRS “user fee”).

Step-by-step instructions for submitting a completed Form 6166 application package are available here.

The Internal Revenue Service (IRS) requires each applicant to pay a “user fee” for certification of U.S. tax residency. The user fee for an individual applicant is $85.00 for each Form 8802. The user fee for a non-individual applicant (e.g. partnership, trust, S-Corporation, etc) is $185.00 for each Form 8802. These fees apply regardless of the number of countries for which certification is requested or the number of tax years to which the certification applies. Full payment of the user fee is required before the IRS will process Form 8802.

Form6166.com does not save, store, or transmit any user fees or fee-related information to or on behalf of the IRS.

Form6166.com does not save, store, or transmit any data to or on behalf of the IRS. Applicants are responsible for signing and physically mailing the forms directly to the IRS, along with the required IRS user fee for each application.

Step-by-step instructions for submitting a completed Form 6166 application package are available here.

Although Form6166.com strives to provide the most up to date resources and guidelines, applicants are strongly encouraged to seek professional legal and accounting assistance for verification, authorization and submission of all created documents.

Form6166.com along with its owners, partners and affiliates are not responsible for any inaccuracies in the inputting or completion of forms.

Upon receiving Form 6166 certification from the IRS, the original hard copy certificate(s) should be mailed to the foreign withholding agent, unless otherwise directed, in order to claim treaty benefits.

Applicants are advised to discuss procedures with each foreign withholding agent in advance of applying for Form 6166. Some foreign countries will withhold at a treaty-reduced rate at the time of payment. Others will initially withhold tax at a statutory rate and will later refund the amount in excess of the treaty-reduced rate after receiving proof of U.S. tax residency. The applicant’s withholding result is dependent on the interpretations of the foreign agent in addition to the certification as provided by the IRS under the relevant tax treaty.

In addition to discussing procedures directly with the foreign withholding agent, applicants should examine the specific income tax treaty to determine which if any tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard applies. U.S. income tax treaties are available at IRS.gov.

An applicant may request U.S. competent authority assistance if the request for Form 6166 is denied or if the applicant is refused treaty benefits by a U.S. treaty partner. The U.S. competent authority will only consider requests involving countries with which the United States has an income tax treaty.

A request will be accepted for consideration only if it is established that the issue requires consultation with the foreign competent authority in order to ensure consistent treatment by the United States and the applicable treaty partner. Residency determinations are made by mutual agreement between the two competent authorities.

A 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:TA:TAIT:NC570-03
Washington, DC 20224
(Attention: TAIT)

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