Fillable Form 8802

What is Form 8802?

Form 8802, Application for United States Residency Certification, is an Internal Revenue Service (IRS) form used to request a certificate of residency, Form 6166, that residents of the United States may need to claim income tax treaty benefits and certain other tax benefits in foreign countries.

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.

Who needs to use Form 8802?

Form 8802 IRS must be used by residents of the United States that need to claim income tax treaty benefits from foreign countries as part of the process of being able to claim and fill out Form 6166.

However, a person may not be eligible to file Form 8802 if any of the following applies:

• They did not file a required U.S. return.
• They filed a return as a nonresident (including Form 1040-NR, Form 1040-NR-EZ (before tax year 2020), Form 1120-F, Form 1120-FSC, or any of the U.S. possession tax forms).
• They 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 they 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.
• They 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 they 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).

How to fill out Form 8802?

The 8802 tax form is a very simple, if long, form to fill out. Make sure to download it in PDF format to ensure that its format and all information entered remain intact regardless of how it is opened or submitted. It may also be beneficial to have the relevant documents prepared to make sure that all information entered is updated and correct.

If more details on particular steps and items on the form are required, you may consult the instructions for Form 8808 on the IRS website.

Checkboxes

Check the appropriate box that applies to the form. You may choose between:

• Additional Request - 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.
• Foreign Claim Form Attached - Check this box if you have included with Form 8802 a foreign claim form sent to you by a foreign country.

Electronic Payment Confirmation Number

Enter the electronic payment confirmation number provided to you.

Applicant’s Name

Enter your full legal name.

Applicant’s U.S. Taxpayer Identification Number

Enter your Taxpayer Identification Number (TIN) in the US.

Spouse’s Name

If a joint return was filed, enter your spouse’s name here. Check the box provided if a separate certification is needed for your spouse.

Spouse’s TIN

If a joint return was filed, enter your spouse’s US TIN.

Line 1

Enter your name and TIN as it should appear on the certification if it is different from above.

Line 2

Enter your address during the calendar year for which certification is being requested, including country and ZIP or postal code.

Line 3a

Enter the address to which Form 6166 should be mailed.

Line 3b

Enter the following information on your third party appointee(s). If you have more than one third party appointee, enter their information on extra pieces of information as needed.

• Appointee’s Name
• Centralized Authorization File (CAF) Number
• Phone Number
• Fax Number

Line 4

Check the appropriate box(es) that apply to you. You may choose between any of the following:

• Individual - check any of the following boxes that apply:
  • US Citizen
  • US Lawful Permanent Resident (Green Card Holder)
  • Sole Proprietor
  • Other US Resident Alien. Enter the type of US Visa in the space provided, the current nonimmigrant status, and the date of change of that status.
  • Dual-status US Resident. Enter the original and new status in the spaces provided.
  • Partial-year Form 2555 filer. Enter the original place of residence in the US and the new place of residence in the spaces provided.

• Partnership - check all of the following boxes that apply:
  • US
  • Foreign
  • LLC
• Trust - check if:
  • Grantor (US)
  • Simple
  • Rev. Rule 81-100 Trust
  • IRA (for Individual)
  • Grantor (foreign)
  • Complex
  • Section 584
  • IRA (for Financial Institution)
• Estate
• Corporation. If incorporated in the United States only, proceed to Line 5. Otherwise, continue and check any of the following that apply:
  • Section 269B
  • Section 943(e)(1)
  • Section 953(d)
  • Section 1504(d)
  • Enter the country or countries of incorporation in the spaces provided.
  • If a dual-resident corporation, specify any other country of residence in the spaces provided.
  • If included on a consolidated return, attach Page 1 of Form 1120 and Form 851 to this form.
• S Corporation
• Employee benefit plan/trust. Enter the plan number in the space provided, if applicable, and check any of the following that apply:
  • Section 401(a)
  • Section 403(b)
  • Section 457(b)
• Exempt organization. If organized in the United States, check all of the following boxes that apply:
  • Section 501(c)
  • Indian Tribe
  • Section 501(c)(3)
  • Governmental Entity
  • Other (specify in the space provided)
• Disregarded Entity. Check the box that applies best:
  • LLC
  • LP
  • LLP
  • Other (specify in the space provided)
• Nominee Applicant (specify the type of entity or individual for whom the nominee is acting)

Applicant’s Name

Enter your full legal name.

Line 5

If you were required to file a US tax form for the tax period(s) on which certification will be based, check the appropriate box from among the following for the form filed and proceed to Line 7:

• 990
• 990-T
• 1040
• 1041
• 1065
• 1120
• 1120S
• 3520-A
• 5227
• 5500
• Other (specify in the space provided)

Otherwise, attach an explanation for why you were not required to file a US tax form, check the appropriate box from among the following, and proceed to Line 6:

• Minor Child
• QSub
• US DRE
• Foreign DRE
• Section 761(a) Election
• FASIT
• Foreign Partnership
• Other (specify in the space provided)

Line 6

Complete this line only if you checked “No” on Line 5.

If your parent, parent organization, or owner was required to file a US tax form, check the appropriate box from the following for the form filed by the parent:

• 990
• 990-T
• 1040
• 1041
• 1065
• 1120
• 1120S
• 5500
• Other (specify in the space provided)

Then enter the following information in the spaces provided:

• Parent/owner’s name and address
• US TIN

Otherwise, attach an explanation for why they were not required to file a US tax form.

Line 7

Enter the calendar year(s) for which certification is being requested.

If certification is for the current calendar year or a year for which a tax return is not yet required to be filed, a penalties of perjury statement from Table 2 in the instructions for Form 8802, should be entered on Line 10 or attached to Form 8802.

Line 8

Enter the tax period(s) on which certification will be based.

Line 9

Check the box that applies to the purpose that you are trying to get certification. You may choose between the following:

• Income Tax
• VAT (specify the NAICS codes in the space provided)
• Other (specify in the space provided)

Line 10

Enter any penalties of perjury statements and any additional required information in the space provided. You may use additional sheets of paper as needed.

Signature

Sign the form in the space provided, and write your name and the date the form was signed. Do the same for your spouse if you are filing a joint application.

Applicant’s Daytime Phone Number

Enter your daytime phone number.

Worksheet for US Residency Certification Application

Applicant Name

Enter your full legal name.

Applicant TIN

Enter your TIN.

Appointee Name (if Applicable)

Enter the name of your designated third-party appointee.

Calendar Year(s) for which Certification is Requested

Enter the calendar years for which certification is requested. Note that these years must be the same years indicated on Line 7.

Line 11

Enter the number of certifications needed in the column to the right of each country for which certification is requested in the columns below. If you are requesting certifications for more than one calendar year per country, enter the total number of certifications for all years of each country.

Column Totals

Enter the sum of the values in each column in the spaces provided.

Line 12

Add the amounts written in the column totals Columns A, B, C, and D of Line 11 and enter the sum.

Tips when filling out Form 8802

Tax return form 8802 is a simple form to fill out, but its length means that it is doubly important to double-check the information being entered to ensure that everything is correct and updated. This will help to avoid any legal issues from providing the wrong information to the IRS.

Keep the form in a safe and secure area. Form 8802 IRS contains some sensitive information, most notably your name and tax information, so it is important that it be kept in a safe area and submitted through trustworthy means to avoid any issues such as identity theft or misfiling forms.

Practice good contract management. Keep a copy of the accomplished form in a safe area. This will be useful for possible future legal purposes or as a backup in the event that something happens to the original copy.