How to Fill Form 8802

Time needed: 30 minutes

Complete Guide for Individuals Filling Out Form 8802 to Obtain Form 6166 (U.S. Tax Residency Certificate)

1. Download A Form from the IRS website

   Download the latest version of Form 8802 from the IRS website. You need a PDF reader, such as Acrobat Reader, to fill out the form.

2. Fill Out “Electronic payment confirmation no.” (Page 1)

   You need to enter an electronic payment confirmation number you’ll receive after paying the user fee for Form 8802. Please see the “How to Pay 8802 User Fee and Obtain Electronic Payment Confirmation Number.”

3. Fill Out “Applicant’s name” (Page 1)

   Enter your name exactly as it appears on your U.S. tax return filed for the certification period(s). Typically, this is “Firstname Lastname.”
   

4. Fill out “Applicants U.S taxpayer identification number” (Page 1)

   Enter your taxpayer identification number exactly as it appears on your U.S. tax return for the certification period(s). Usually, this is the same as your social security number.

5. Fill out Line 2 “Applicant’s address” (Page 1)

   Enter the address for the year for which you are requesting certification. If you lived outside the United States during the year you are requesting certification, follow the special rules for foreign addresses.
   
   Example:
   123 Main Street
Apartment 4B
New York, NY 10001
   
   Note: Do not use a P.O. box or C/O address.

6. Fill Out Line 3a “Mailing Address” (Page 1)

   Enter the address where you want Form 6166 and related correspondence to be mailed. This can be your address or a third party appointee’s address.

7. Fill Out Line 4 “Applicant is” (Page 1)

   Select “Individual” and specify your status, such as U.S. citizen.

8. Enter the applicant’s name to Page 2

   Enter the applicant’s name at the top of Page 2.
   

9. Fill out Line 5: “Was the applicant required to file a U.S tax form” (Page 2)

   Usually, individuals will have filed a “Form 1040, U.S. Individual Income Tax Return.” Select the appropriate option. If not, specify your situation and also fill out Line 6.

10. Fill Out Line 7: “Calendar year(s) for which certification is requested” (Page 2)

    Enter the calendar years for which you are requesting certification.
    Example:
    2023

11. Fill Out Line 8 “Tax Period(s)” (Page 2)

    Enter the four-digit year and two-digit month (YYYYMM) corresponding to the tax period for which certification is requested. This should match the latest return required to have been filed.
    
    Example:
    202312 (for a calendar year ending December 22023)

12. Fill Out Line 9 “Purpose of Certification” (Page 2)

    Indicate the reason for the certification. Specify whether it is for an income tax treaty, VAT exemption, or another reason.

13. Fill Out Line 10 “Penalties of Perjury Statement and Attachments” (Page 2)

    Enter the appropriate penalties of perjury statement. If additional documentation is required, attach it to the form.
    Example Statement:
    "[Name], [Tax identification nubmer number", is a U.S. resident and will continue to be throughout the current tax year."

14. Sign the form (Page 2)

    Sign the form where indicated on Page 2. Enter your signature, name, title, date, and daytime phone number.

15. Fill out the Worksheet on the Page 3

    Enter your name, Taxpayer Identification Number (TIN), calendar years for which certification is requested, and the number of certifications needed per country. Also, remember to enter the total number of certifications requested at the bottom of the page.