Irs Form 8802 PDF Details

At the heart of international financial operations for individuals and entities lies the IRS Form 8802, a critical document for those seeking United States residency certification. Released by the Department of the Treasury's Internal Revenue Service, this form, as of its November 2018 revision, sets the parameters for applicants to assert their fiscal residency within the U.S. for the purposes of tax treaties and withholding taxes. The form encompasses a broad range of categories, including individuals, corporations, partnerships, trusts, and more, each with specific checkboxes that detail the nature of the applicant—ranging from U.S. citizens and resident aliens to dual-status residents and foreign corporations. Importantly, Form 8802 also necessitates the disclosure of the applicant’s tax filing status to validate the request for residency certification, while highlighting the need for an electronic payment confirmation number alongside a nominal user fee. The intricacies of the form extend to appointee information, required documentation for entities not filing U.S. tax forms, and detailed instructions for requesting certification over multiple years or for various countries. Delving into the form reveals a meticulous design aimed at streamlining the certification process, embodying both the complexity of international tax law and the necessity of accuracy and completeness in applications. This process is vital for individuals and entities aiming to leverage tax treaties, thus underscoring the importance of understanding and correctly fulfilling the requirements laid out in Form 8802.

QuestionAnswer
Form NameIrs Form 8802
Form Length3 pages
Fillable?No
Fillable fields0
Avg. time to fill out45 sec
Other namesform 8802, certificate residency us tax, certification of us tax residency, us residency tax certificate

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Form 8802

(Rev. November 2018)

Department of the Treasury Internal Revenue Service

Application for United States

Residency Certification

See separate instructions.

OMB No. 1545-1817

Important. For applicable user fee information, see the Instructions for Form 8802.

Additional request (see instructions)

Foreign claim form attached

Electronic payment confirmation no.

For IRS use only:

Pmt Amt $

Deposit Date:

 

/

 

/

Date Pmt Vrfd:

 

/

 

/

Applicant’s name

 

Applicant’s U.S. taxpayer identification number

 

 

 

If a joint return was filed, spouse’s name (see instructions)

 

If a joint return was filed, spouse’s U.S. taxpayer

 

 

identification number

If a separate certification is needed for spouse, check here

 

 

 

 

1Applicant’s name and taxpayer identification number as it should appear on the certification if different from above

2Applicant’s address during the calendar year for which certification is requested, including country and ZIP or postal code. If a P.O. box, see instructions.

3a Mail Form 6166 to the following address:

bAppointee Information (see instructions):

Appointee Name

 

CAF No.

 

Phone No. (

)

Fax No. (

)

4

a

b c

d e

f g

h

i j

Applicant is (check appropriate box(es)):

 

 

 

 

Individual. Check all applicable boxes.

 

 

 

 

U.S. citizen

 

U.S. lawful permanent resident (green card holder)

Sole proprietor

Other U.S. resident alien. Type of entry visa

 

 

 

Current nonimmigrant status

 

and date of change (see instructions)

Dual-status U.S. resident (see instructions). From

 

to

Partial-year Form 2555 filer (see instructions). U.S. resident from

to

Partnership. Check all applicable boxes.

U.S.

Foreign

LLC

Trust. Check if:

Grantor (U.S.)

Simple

Rev. Rul. 81-100 Trust

IRA (for Individual)

 

Grantor (foreign)

Complex

Section 584

IRA (for Financial Institution)

Estate

 

 

 

 

 

 

Corporation. If incorporated in the United States only, go to line 5. Otherwise, continue.

 

Check if:

Section 269B

Section 943(e)(1)

Section 953(d)

Section 1504(d)

Country or countries of incorporation

 

 

 

 

If a dual-resident corporation, specify other country of residence

 

 

If included on a consolidated return, attach page 1 of Form 1120 and Form 851.

 

S corporation

 

 

 

 

 

 

Employee benefit plan/trust. Plan number, if applicable

 

 

 

Check if:

Section 401(a)

Section 403(b)

Section 457(b)

 

Exempt organization. If organized in the United States, check all applicable boxes.

 

Section 501(c)

Section 501(c)(3)

Governmental entity

 

Indian tribe

 

Other (specify)

 

 

 

Disregarded entity. Check if:

LLC

LP

LLP

Other (specify)

Nominee applicant (must specify the type of entity/individual for whom the nominee is acting)

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 10003D

Form 8802 (Rev. 11-2018)

Form 8802 (Rev. 11-2018)

Page 2

 

 

Applicant name:

5Was the applicant required to file a U.S. tax form for the tax period(s) on which certification will be based?

Yes. Check the appropriate box for the form filed and go to line 7.

990 990-T 1040 1041 1065 1120 1120S 3520-A Other (specify)

5227

5500

No.

Attach explanation (see instructions). Check applicable box and go to line 6.

 

Minor child

QSub

U.S. DRE

Foreign DRE

 

FASIT

Foreign partnership

Other

 

Section 761(a) election

6Was the applicant’s parent, parent organization or owner required to file a U.S. tax form? (Complete this line only if you checked “No” on line 5.)

Yes. Check the appropriate box for the form filed by the parent.

990

990-T

1040

1041

1065

Other (specify)

Parent’s/owner’s name and address

1120

1120S

5500

and U.S. taxpayer identification number No. Attach explanation (see instructions).

7Calendar year(s) for which certification is requested.

Note. 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 of the instructions must be entered on line 10 or attached to Form 8802 (see instructions).

8Tax period(s) on which certification will be based (see instructions).

9Purpose of certification. Must check applicable box (see instructions).

Income tax

VAT (specify NAICS codes)

Other (must specify)

10Enter penalties of perjury statements and any additional required information here (see instructions).

Sign here

Under penalties of perjury, I declare that I have examined this application and accompanying attachments, and to the best of my knowledge and belief, they are true, correct, and complete. If I have designated a third party to receive the residency certification(s), I declare that the certification(s) will be used only for obtaining information or assistance from that person relating to matters designated on line 9.

Applicant’s signature (or individual authorized to sign for the applicant)

Applicant’s daytime phone no.:

Keep a copy for

yourSignatureDate records.

Name and title (print or type)

Spouse’s signature. If a joint application, both must sign.

Name (print or type)

Form 8802 (Rev. 11-2018)

Form 8802 (Rev. 11-2018)

 

Worksheet for U.S. Residency Certification Application

 

 

 

 

Page 3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Applicant Name

 

 

 

 

 

 

 

Applicant TIN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Appointee Name (If Applicable)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Calendar year(s) for which certification is requested (must be the same year(s) indicated on line 7)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11 Enter the number of certifications needed in the column to the right of each country for which certification is requested.

 

 

 

Note. If you are requesting certifications for more than one calendar year per country, enter the total number of certifications for all years for

each country (see instructions).

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Column A

 

Column B

 

Column C

 

Column D

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Country

CC

 

#

Country

CC

#

Country

CC

#

Country

CC

 

#

Armenia

AM

 

 

Finland

FI

 

Latvia

LG

 

South Africa

SF

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Australia

AS

 

 

France

FR

 

Lithuania

LH

 

Spain

SP

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Austria

AU

 

 

Georgia

GG

 

Luxembourg

LU

 

Sri Lanka

CE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Azerbaijan

AJ

 

 

Germany

GM

 

Mexico

MX

 

Sweden

SW

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Bangladesh

BG

 

 

Greece

GR

 

Moldova

MD

 

Switzerland

SZ

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Barbados

BB

 

 

Hungary

HU

 

Morocco

MO

 

Tajikistan

TI

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Belarus

BO

 

 

Iceland

IC

 

Netherlands

NL

 

Thailand

TH

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Belgium

BE

 

 

India

IN

 

New Zealand

NZ

 

Trinidad and Tobago

TD

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Bermuda

BD

 

 

Indonesia

ID

 

Norway

NO

 

Tunisia

TS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Bulgaria

BU

 

 

Ireland

EI

 

Pakistan

PK

 

Turkey

TU

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Canada

CA

 

 

Israel

IS

 

Philippines

RP

 

Turkmenistan

TX

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

China

CH

 

 

Italy

IT

 

Poland

PL

 

Ukraine

UP

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cyprus

CY

 

 

Jamaica

JM

 

Portugal

PO

 

United Kingdom

UK

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Czech Republic

EZ

 

 

Japan

JA

 

Romania

RO

 

Uzbekistan

UZ

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Denmark

DA

 

 

Kazakhstan

KZ

 

Russia

RS

 

Venezuela

VE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Egypt

EG

 

 

Korea, South

KS

 

Slovak Republic

LO

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Estonia

EN

 

 

Kyrgyzstan

KG

 

Slovenia

SI

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Column A - Total

 

 

Column B - Total

 

Column C - Total

 

Column D - Total

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12 Enter the total number of certifications requested (add columns A, B, C, and D of line 11) . .

. . . . . . .

.

 

Form 8802 (Rev. 11-2018)

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If you want to finalize this form, make certain you type in the information you need in each and every area:

1. The form 8802 necessitates certain details to be entered. Be sure the subsequent blanks are filled out:

Step no. 1 for filling in residency certificate

2. Once your current task is complete, take the next step – fill out all of these fields - Appointee Name Phone No, Applicant is check appropriate, Individual Check all applicable, CAF No Fax No, US lawful permanent resident green, Sole proprietor, US citizen Other US resident alien, and date of change see, b c, d e, f g, i j, Partnership Check all applicable, Grantor US Grantor foreign, and US Simple Complex with their corresponding information. Make sure to double check that everything has been entered correctly before continuing!

Applicant is check appropriate, i j, and b c in residency certificate

3. The following segment is related to i j, Other specify Disregarded entity, LLC, LLP, For Privacy Act and Paperwork, Cat No D, and Form Rev - complete all of these fields.

Stage no. 3 of submitting residency certificate

4. Completing Form Rev, Applicant name, Page, Was the applicant required to, Yes Check the appropriate box for, T Other specify, Attach explanation see, Minor child FASIT, QSub, Foreign partnership, US DRE Other, Foreign DRE, Section a election, Was the applicants parent parent, and No on line is vital in the fourth section - don't forget to be patient and be attentive with each blank!

residency certificate completion process clarified (part 4)

5. When you near the finalization of the document, you'll find just a few more requirements that must be fulfilled. Mainly, No Calendar years for which, Tax periods on which certification, Purpose of certification Must, Income tax Other must specify, VAT specify NAICS codes, Enter penalties of perjury, Sign here, and Under penalties of perjury I must all be filled out.

residency certificate completion process described (portion 5)

People frequently get some things wrong while filling in Income tax Other must specify in this area. You need to read again what you enter here.

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