Fill out Form 8802 (Application for United States Residency Certification) online
Form 8802 is used to request a certificate of U.S. residency (Form 6166) from the IRS. The certificate is needed to claim tax treaty benefits in foreign countries, confirming that the applicant is a U.S. resident for purposes of the applicable income tax treaty.
How to fill out Form 8802 (Application for United States Residency Certification)
Enter applicant information
Provide the name, address, taxpayer identification number, and entity type (individual, corporation, partnership, etc.) of the applicant requesting the residency certification.
Specify the treaty country and tax year
Enter the foreign country or countries for which the residency certification is needed, and the tax year(s) for which the certificate is being requested. A separate fee applies for each country and each year.
Certify filing compliance
Confirm that you have filed (or will file) a U.S. federal income tax return for the tax year in question. The IRS requires that applicants be in compliance with their U.S. tax filing obligations to receive a residency certificate.
Submit with the user fee
Enclose the applicable user fee (check or money order payable to the United States Treasury) and mail the form to the IRS. The IRS will process the application and mail Form 6166 to the applicant upon approval.
About Form 8802 (Application for United States Residency Certification)
Who needs this form
U.S. citizens, residents, and entities that need to prove U.S. tax residency to a foreign government in order to claim reduced withholding rates or exemptions under a tax treaty. This commonly applies to individuals and businesses with foreign investments, pensions, or royalties subject to foreign withholding tax.
Where to submit
Mail the completed form with the applicable user fee to the IRS address listed in the form instructions. The IRS recommends filing at least 45 days before the certification is needed. Form 6166 (the residency certificate) will be mailed upon approval.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Not including the required user fee with the application, which delays processing
- Filing too late and not receiving the certificate before the foreign country's deadline
- Requesting certification for a year in which the applicant did not file a U.S. tax return
- Not specifying the correct treaty country, which results in an unusable certificate
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