Form 8802, Application for United States Residency Certification
Form 8802 asks the IRS to issue Form 6166, a letter certifying that you or your business is a U.S. resident for tax purposes. Foreign payers and governments often require it before granting treaty benefits. Fill in the official PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8802?
Many income tax treaties reduce or eliminate foreign withholding tax on payments to U.S. residents, but the foreign payer or tax authority usually wants official proof of residency. Form 8802 is the application for that proof: the IRS reviews it and, if you qualify, issues Form 6166, a certification letter on U.S. Department of Treasury stationery. The letter is also used to claim exemptions from foreign value added tax in some countries.
The application covers individuals, corporations, partnerships, trusts, estates, and exempt organizations, and you can request certifications for multiple countries and multiple years on one form. A non-refundable user fee applies, and the IRS asks applicants to apply well before the certification is needed because processing takes time. Form 6166 does not prove that U.S. tax was actually paid, so it cannot support a foreign tax credit claim.
Who files 8802?
- U.S. individuals receiving foreign income who need to claim reduced treaty withholding rates
- U.S. companies doing business abroad that must show residency to foreign tax authorities
- Partnerships, trusts, and estates whose partners or beneficiaries need certification for treaty claims
- Businesses seeking exemption from foreign value added tax that requires proof of U.S. residency
How to fill out 8802
- Enter the applicant’s name, taxpayer identification number, and address, and note any name changes since the returns you are relying on were filed.
- Identify the applicant type, individual, corporation, partnership, and so on, and answer the residency and filing status questions for each year requested.
- List each country and each tax year for which you need a certification, and the number of copies of Form 6166 you want for each.
- Complete the penalties of perjury statement for the certification period, sign, and date the form.
- Download the finished PDF and submit it with the user fee by mail, private delivery, or fax as described in the instructions. Pay the fee first at pay.gov if you are faxing, and apply well ahead of when you need the letter.
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Frequently asked questions
What is Form 6166 and why do I need Form 8802 to get it?
Form 6166 is the actual residency certification letter the IRS issues. You cannot download it or fill it out yourself. Form 8802 is the application, and the IRS prints and mails Form 6166 to you after approving it.
How far in advance should I apply?
Apply well before you need the certification. The IRS asks for a substantial lead time, and applications for a future year can generally be submitted starting December 1 of the prior year. Check the current Form 8802 instructions at irs.gov for exact timing.
Is there a fee for Form 8802?
Yes. A non-refundable user fee is charged per application, with different amounts for individual and non-individual applicants. One application can still cover multiple countries and years, so it usually makes sense to bundle requests. Current fee amounts are listed in the instructions.