Instructions for Filling Out Form 8802

Instructions for Filling Out Form 8802

Written by 
Pilot Team
January 16, 2023
Instructions for Filling Out Form 8802

This document offers comprehensive instructions for completing Form 8802, Application for United States Residency Certification, including details on the form's purpose, filing requirements, user fees, eligibility criteria, and specific instructions for various types of applicants.

In this article, we'll provide information on Form 8802 and a step-by-step guide on how to fill it out, keeping it straight to the point.

What is Form 8802?

Form 8802 is an application used to request Form 6166, a letter of U.S. residency certification, which is necessary for claiming benefits under income tax treaties or Value Added Tax (VAT) exemptions with foreign countries. The form requires detailed information about the applicant, the tax period(s) for which certification is requested, and the specific purpose of the certification.

A user fee is associated with the application, and specific instructions are provided for different types of applicants, such as individuals, partnerships, corporations, trusts, estates, and exempt organizations. The primary purpose of Form 8802 is to obtain Form 6166, certifying the applicant's U.S. residency for federal tax purposes for the specified period.

Who Must File Form 8802?

U.S. residents, including individuals, corporations, partnerships, trusts, estates, and other entities such as disregarded entities (DREs) and nominee applicants, need to file Form 8802 when seeking to claim benefits under an income tax treaty or VAT exemption. The purpose of filing Form 8802 is to request Form 6166, a letter of U.S. residency certification, which is required to claim treaty benefits or VAT exemptions with foreign countries.

Form 8802 Tax Filing Deadlines and Due Dates

  • Applicants should mail their application, including full payment of the user fee, at least 45 days before the date they need to submit Form 6166.
  • The IRS cannot accept an early submission for a current year Form 6166 that has a postmark date before December 1 of the prior year. Requests received with a postmark date earlier than December 1 will be returned to the sender.

Form 8802 Late Payment Penalty

Although there is no explicit mention of a late payment penalty for Form 8802, it is important to note that the application will not be processed until the nonrefundable user fee is paid. The user fee varies depending on the applicant type, with individual applicants required to pay $85 and nonindividual applicants required to pay $185.

Step-by-Step Instructions for Form 8802

  1. Checkboxes at Top of Page 1: Indicate if this is an additional request or if you are including a foreign claim form.
  2. Applicant's Name and U.S. Taxpayer Identification Number: Enter the name and TIN exactly as they appear on the U.S. return filed.
  3. Applicant's Address: Enter your address for the calendar year for which you are requesting certification.
  4. Line 3a. Mailing Address: If different from the applicant's address, enter the address where Form 6166 should be mailed.
  5. Line 3b. Third Party Appointee's Information: If applicable, enter the name of any third party appointee authorized to receive Form 6166.
  6. Line 4 (a-j): Indicate the type of applicant (individual, partnership, trust, etc.) and provide specific information based on the type selected.
  7. Line 5. Statement Required If Applicant Did Not File a U.S. Income Tax Return: Check the appropriate box and provide required documentation if applicable.
  8. Line 6. Parent, Parent Organization, or Owner: If applicable, provide information about the parent, parent organization, or owner.
  9. Line 7. Calendar Year of Request: Enter the calendar year(s) for which certification is requested.
  10. Line 8. Tax Period(s): Enter the tax period(s) for which certification is requested.
  11. Line 9. Purpose of Certification: Indicate the purpose of the certification (income tax treaty, VAT, etc.).
  12. Line 10. Penalties of Perjury Statements and Attachments: Enter any required penalties of perjury statements and attach any additional required information.
  13. Signature and Date: The form must be signed and dated by an individual with the authority to sign Form 8802.
  14. Daytime Phone Number: Providing a daytime phone number can speed up the processing of the form.
  15. Line 11. Number of Certifications (Forms 6166) Requested for Each Country: Enter the number of certifications requested for each country.
  16. Line 12. Total Number of Certifications (Forms 6166) Requested: Enter the total number of certifications requested.
  17. When To Seek U.S. Competent Authority Assistance: This section provides information on when and how to seek assistance from the U.S. competent authority if needed.

How to Submit Form 8802

To submit Form 8802, first fill out the form accurately with all required information, such as the applicant's name, TIN, address, and tax period(s) for which certification is requested. Calculate the correct user fee based on the applicant type and choose a method of payment, such as check, money order, or electronic payment through Pay.gov. Send the completed form, payment, and any required attachments to the specified IRS address. Ensure the form is signed and dated by the individual with authority to do so, and submit any additional documentation if required, depending on the applicant's status.

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