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-ato-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 

TIP

Aug 27, 2024 Cat. No. 10827V
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.

CAUTION

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CAUTION

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

CAUTION

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

3. 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.

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

CAUTION

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

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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 

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

Instructions for Form 8802 (Rev. 10-2024) 7
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; including 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.

3. 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.

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

!

1. 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 

Instructions for Form 8802 (Rev. 10-2024) 9
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.

10 Instructions for Form 8802 (Rev. 10-2024)
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) 11
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.

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

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

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