# Form 8802

URL: https://pdf.net/pdf-forms/tax-forms/form-8802
Category: Tax Forms
Attributes: Trusted by accountants, Official IRS form

Form 8802 is the IRS application used to request U.S. residency certification for claiming tax treaty benefits abroad. You can easily do this by completing our editable Form 8802. There are no exhausting steps or program downloads; you fill out everything online and download a completed copy ready to mail to the IRS.

## Versions

- 2018 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/145a9302660809c95aea92c2850d7347a9b8cfb9.pdf)

## How to Fill Out Form 8802

1. Open the printable Form 8802
2. Enter the applicant’s name, TIN, and addresses.
3. Specify the certification year and applicant type.
4. List each foreign country, request purpose, and number of certificates needed.
5. Include any required residency statements and supporting documents.
6. Sign and date the form under penalties of perjury.
7. Pay the user fee, then mail or fax the application as permitted.

## Facts

### What Is Form 8802 Used For?

IRS Form 8802 is used to request Form 6166, the letter certifying U.S. residency for tax treaty benefits or VAT exemptions abroad. Individuals and eligible entities may use the certificate to claim income tax treaty benefits or a VAT exemption in a foreign country.

### Who Should Use Form 8802?

Anyone claiming treaty benefits, a VAT refund, or a reduced foreign withholding rate should use Form 8802, including resident aliens and business entities. IRS Form 8802 for individuals covers U.S. citizens who need proof of residency for a specific tax year.

### When Is Form 8802 Due?

There’s no fixed Form 8802 due date like there is for an income tax return. You should submit it, with the required user fee, at least 45 days before you need to provide Form 6166. Requests for a current-year certification may be submitted as early as December 1 of the preceding year.

### What Happens If Form 8802 Is Not Submitted?

If Form 8802 isn’t submitted, the IRS will not be able to issue Form 6166. While there are no specific late-filing Form 8802 penalties, there will be a delay, since missing your window can mean losing a treaty rate, reduced foreign withholding, or a VAT exemption for that tax year.

### How and Where Do I File Form 8802?

You should file Form 8802 by mailing your completed application, proof of payment, and attachments to the Form 8802 mailing address: Department of the Treasury, Internal Revenue Service, Philadelphia, PA 19255-0625. Check the current Form 8802 instructions for the private delivery service address and fax option if you paid your fee through Pay.gov.