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Boxes for an additional request and an attached foreign claim form, the electronic payment confirmation number, and the applicant's and any spouse's name and U.S. TIN.
8802
Application for United States Residency Certification
- Agency
- IRS
- Revision
- Rev. October 2026
- Fillable fields
- 196
- Pages
- 3
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 8802: Application for United States Residency Certification
Form 8802, Application for United States Residency Certification, is used to request Form 6166, a letter of U.S. residency certification for purposes of claiming benefits under an income tax treaty or value added tax (VAT) exemption, the IRS About page says. The page adds that Form 6166 cannot be used to substantiate that U.S. taxes were paid for purposes of claiming a foreign tax credit.
The instructions explain that 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 applicant can be an individual or an entity such as a partnership, trust, estate, corporation, employee benefit plan or exempt organization. Pages 1 and 2 ask about the applicant, the returns filed, the calendar years and tax periods, and the purpose. Page 3 is a worksheet for the number of certifications needed for each country.
This page has the October 2026 revision. The PDF can be filled out free in the browser on this page and downloaded without an account.
What's on Form 8802
Lines 1 to 3b
The name and TIN as they should appear on the certification, the applicant's address for the certification year, a mailing address for Form 6166, and appointee information with CAF, phone and fax numbers.
Line 4: applicant type
Boxes for individual, partnership, trust, estate, corporation, S corporation, employee benefit plan or trust, exempt organization, disregarded entity and nominee applicant.
Lines 5 and 6: returns filed
Whether the applicant, or else its parent, parent organization or owner, was required to file a U.S. tax return, with boxes for returns such as Forms 990, 1040, 1041, 1065, 1120, 1120-S and 5500.
Lines 7 to 10
The calendar years requested, the tax periods the certification is based on, the purpose (income tax, VAT with NAICS codes, or other), and space for penalties of perjury statements.
Page 3 worksheet: lines 11 and 12
The number of certifications needed for each listed country, by country code, in columns A to D, and the total number requested.
How to fill out Form 8802
- 1
Name and TIN
The instructions say to enter the applicant's name and TIN exactly as they appear on the U.S. return for the tax period the certification is based on, and the spouse's if a joint return was filed.
- 2
Line 2: address
Enter the address for the calendar year of the certification. The instructions say not to enter a P.O. box or C/O address, and that certification may be denied if one is entered.
- 3
Lines 3a and 3b
If line 3a is left blank, the IRS mails Form 6166 to the line 2 address. A third party mailing address on line 3a calls for written authorization on line 3b.
- 4
Lines 5 and 6
Check the return filed, or check No, attach an explanation and complete line 6 for the parent, parent organization or owner. Table 1 of the instructions lists the statement each type of applicant attaches.
- 5
Lines 7 and 8
Enter 4-digit calendar years on line 7, or 8-digit dates for a dual-status alien, and the YYYYMM tax period on line 8. For the current year, a penalties of perjury statement from Table 2 goes on line 10 or is attached.
- 6
Lines 9 to 12 and signature
Check a purpose on line 9, enter the number of certifications per country on line 11 and the total on line 12, then sign and date. The instructions say the IRS returns an application that has no purpose.
Why fill Form 8802 on indox
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User fee, where to send it and timing
User fee
The instructions (revised 10/2024) say the nonrefundable user fee is $85 per Form 8802 for an individual applicant and $185 per Form 8802 for other applicants. The About page links a user fee fact sheet dated 29-SEP-2026.
Payment
Pay by check or money order payable to the United States Treasury, or by e-payment on Pay.gov. With e-payment, the confirmation number goes on page 1, and Pay.gov asks for an uploaded copy of the application.
Where to send
With a check or money order: Internal Revenue Service, US Residency Certification, Philadelphia, PA 19255-0625. With e-payment: Department of the Treasury, Internal Revenue Service, Philadelphia, PA 19255-0625, by mail, private delivery service or fax.
Fax
For e-payment filers, the instructions list 877-824-9110 (within the United States only, toll free) and 304-707-9792, for up to 10 Forms 8802 and a maximum of 100 pages, with a cover sheet.
Timing
The instructions say to mail the application at least 45 days before the date Form 6166 is needed. A current year request postmarked before December 1 of the prior year is returned.
Questions
The instructions give 267-941-1000 (not a toll-free number), with the U.S. residency option, for questions about an application.
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1116
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8858
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Who files Form 8802?
The applicant, or an authorized representative, signs the form and sends it to the IRS. Table 3 of the instructions lists who has authority to sign for each type of applicant.
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Questions about Form 8802
What is Form 6166?
The instructions describe it as a computer-generated letter on U.S. Department of Treasury letterhead certifying that, for the certification year, the applicant was a resident of the United States for purposes of U.S. taxation.
Can Form 6166 support a foreign tax credit?
No. The About page says Form 6166 cannot be used to substantiate that U.S. taxes were paid for purposes of claiming a foreign tax credit.
Is the user fee charged per certificate?
The instructions say the fee is for the number of applications submitted, not the number of certifications requested, and they encourage putting all requests on a single Form 8802.
Can an estate or plan request several years at once?
The instructions describe a 3-year procedure for estates, employee benefit plans or trusts and exempt organizations, covering the current year and the following 2 tax years, with a Form 8802 still submitted each year.
What if more certificates are needed later?
Check the additional request box on page 1. The instructions say this works only with no changes to the tax information, within 12 months of the most recently issued Form 6166 for the same tax period, and the user fee applies.
Is there an online version?
The About page says a mobile-friendly digital version of Form 8802 is available for individual applications, not for business entities.