Professional Documents
Culture Documents
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Electronic Payment • You filed a return as a nonresident If you are described in category 2 or
(including Form 1040NR, U.S. 3, attach a statement and
After the electronic confirmation Nonresident Alien Income Tax Return; documentation to establish why you
number has been entered on page 1 of Form 1040NR-EZ, U.S. Income Tax believe you should be entitled to
Form 8802, you can submit Form 8802 Return for Certain Nonresident Aliens certification as a resident of the U.S. for
and all required attachments to the With No Dependents; Form 1120-F, purposes of the relevant treaty. Under
following address or by fax (see below U.S. Income Tax Return of a Foreign many U.S. treaties, U.S. citizens or
for limitations on the use of faxed Corporation; Form 1120-FSC, U.S. green card holders who do not have a
transmissions). Income Tax Return of a Foreign Sales substantial presence, permanent home,
Mail or private delivery service. Send Corporation; or any of the U.S. or habitual abode in the United States
Form 8802 and all required possession tax forms). during the tax year are not entitled to
attachments to this address only if you • You are a dual resident individual treaty benefits. U.S. citizens or green
paid the user fee by e-payment. who has made (or intends to make), card holders who reside outside the
pursuant to the tie breaker provision United States must examine the
Internal Revenue Service within an applicable treaty, a specific treaty to determine if they are
11601 Roosevelt Blvd. determination that you are not a eligible for treaty benefits and U.S.
Drop Point N322 - US Certs Dept. resident of the United States and are a residency certification. See Exceptions,
Philadelphia, PA 19154 resident of the other treaty country. For below.
Fax. You can fax up to 10 Forms 8802 more information and examples, see
(including all required attachments) for Reg. section 301.7701(b)-7. Exceptions
a maximum of 50 pages to the fax • You are a fiscally transparent entity You do not need to attach the
numbers below. A fax cover sheet organized in the United States (that is, additional statement or documentation
stating the number of pages included in a domestic partnership, domestic requested if you:
the transmission must be used. grantor trust, or domestic LLC • Are a U.S. citizen or green card
disregarded as an entity separate from holder; and
The following fax numbers are not
toll-free:
its owner) and you do not have any • Are requesting certification only for
U.S. partners, beneficiaries, or owners. Cyprus, Hungary, India, Kazakhstan,
• (215) 516-1035 • The entity requesting certification is Russia, South Africa, or Ukraine; and
• (215) 516-2485 an exempt organization that is not • The country for which you are
organized in the United States. requesting certification and your
Who Is Eligible for Form country of residence are not the same.
6166 Special Rules
In general, under an income tax treaty, Form 1116, Foreign Tax
an individual or entity is a resident of Form 8802 Filed Before Credit
the United States if the individual or Return Posted by the IRS If you have filed or intend to file a Form
entity is subject to U.S. tax by reason of If your return has not been posted by 1116, Foreign Tax Credit, claiming
residence, citizenship, place of the IRS by the time you file Form 8802, either a foreign tax credit amount in
incorporation, or other similar criteria. you will receive a request to provide a excess of $5,000 U.S. or a foreign tax
U.S. residents are subject to tax in the signed copy of your most recent return. credit for any amount of foreign earned
United States on their worldwide If you recently filed your return, it may income for the tax period for which
income. An entity may be considered take less time to process your certification is requested, you must
subject to tax on its worldwide income application if you include a copy of the submit evidence that you were (or will
even if it is statutorily exempt from tax, income tax return with your Form 8802. be if the request relates to a current
such as a pension fund or charity. Write “COPY — do not process” on the year) a resident of the United States
Similarly, individuals are considered tax return. and that the foreign taxes paid were not
subject to tax even if their income is imposed because you were a resident
less than the amount that would require Individuals With Residency of the foreign country.
that they file an income tax return.
In general, Form 6166 is issued only
Outside the United States In addition, individuals who have
when the IRS can verify that for the If you are in any of the following already filed their federal income tax
year for which certification is requested categories for the year for which return must submit a copy of it,
one of the following applies: certification is requested, you must including any information return(s)
• You filed an appropriate income tax submit a statement and documentation, relating to income, such as a Form W-2
return (for example, Form 1120 for a as described below, with Form 8802. or Form 1099, along with the Form
domestic corporation), 1. You are a resident under the 1116. Your request for U.S. residency
• In the case of a certification year for internal law of both the United States certification may be denied if you do not
which a return is not yet due, you filed a and the treaty country for which you are submit the additional materials.
return for the most recent year for requesting certification (you are a dual
which a return was due, or resident). United Kingdom
• You are not required to file an 2. You are a green card holder or If you are applying for relief at source
income tax return for the tax period on U.S. citizen who filed Form 2555, from United Kingdom (U.K.) income tax
which certification will be based and Foreign Earned Income. or filing a claim for repayment of U.K.
other documentation is provided. 3. You are a bona fide resident of a income tax, you may need to complete
U.S. possession. a U.K. certification form (US/Individual
Who Is Not Eligible for 2002 or US/Company 2002) in addition
to Form 8802. For copies of these
If you are a dual resident described
Form 6166 in category 1, above, your request may forms, contact HM Revenue and
In general, you are not eligible for Form be denied unless you submit evidence Customs:
6166 if, for the tax period for which your to establish that you are a resident of • On the Internet at www.hmrc.gov.uk/
Form 6166 is based, any of the the United States under the tie breaker cnr/usdownload_2002.htm, or
following applies: provision in the residence article of the • Telephone at: 44-151-210-2222 if
• You did not file a required U.S. treaty with the country for which you calling from outside the U.K., or
return. are requesting certification. 0845-070-0040 if calling from the U.K.
-3-
Page 4 of 12 Instructions for Form 8802 15:53 - 26-FEB-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2. Authorization (for example, Form residence of the IRA holder). Either the as clarified and modified by 2004-67,
8821) from each owner. Each IRA holder or the trustee of the IRA 2004-28, I.R.B. 28.
authorization must explicitly allow the may request certification on behalf of
third party requester to receive the the IRA. Line 4d. Estate
owner’s tax information and must not An IRA holder requesting If you are filing a Form 8802 on behalf
address matters other than federal tax certification on behalf of an IRA must of the estate of a decedent, you must
matters. provide the IRA account name (that is, include proof that you are the executor
3. Unless the requester is a trustee the IRA holder’s name) and number, or administrator of the decedent’s
of the trust, authorization from the trust the IRA holder’s TIN, and a copy of estate. Form 8802 can be submitted on
must explicitly allow the third party Form 8606, Nondeductible IRAs, or behalf of an estate for the year of the
requester to receive the trust’s tax Form 5498, IRA Contribution taxpayer’s death or any prior year.
information. The authorization must not Information. Complete the remainder of Proof can include a court certificate
address matters other than federal tax Form 8802 as if certification were being naming you executor or administrator of
matters. requested by the IRA. the estate. U.S. residency certification
4. If the grantor trust is a foreign will be based on the tax information and
trust, also include a copy of Form A bank or financial institution acting
as the trustee for IRAs may request residency of the decedent.
3520-A, Annual Information Return of
Foreign Trust with a U.S. Owner, and a certification for multiple IRAs grouped
copy of the foreign grantor trust by year and by country for which Line 4e. Corporation
ownership statement. certification is requested. The bank or Generally, a corporation that is not
financial institution must include the incorporated in the United States is not
Domestic complex trust. Unless the following with Form 8802: entitled to U.S. residency certification.
requester is a trustee of the trust during However, there are exceptions for
1. A list of IRA account names and
the tax year for which certification is certain corporations that are treated as
account numbers for which certification
requested, authorization from the trust U.S. corporations under sections 269B,
is requested.
must explicitly allow the third party 943(e)(1), 953(d), or 1504(d). Only
2. A statement that each IRA
requester to receive the trust’s tax Canadian and Mexican corporations
account name and number listed is an
information. The authorization must not are eligible to be treated as domestic
IRA within the meaning of section
address matters other than federal tax corporations under section 1504(d).
408(a) or 408A.
matters.
3. A statement that the bank or Corporations requesting U.S.
Simple trust. Include the following with financial institution is a trustee of the residency certification on behalf of their
Form 8802: IRA. subsidiaries must attach a list of the
1. The name and TIN of each subsidiaries and the Form 851,
beneficiary and any information that Common trust fund as defined in Affiliations Schedule, filed with the
would be required if certification were section 584. Include the following with corporation’s consolidated return.
being requested for each beneficiary. Form 8802:
Dual-resident corporation. If you are
2. Authorization (for example, Form 1. The name and TIN of each requesting certification for treaty
8821) from each beneficiary. Each participant and any information that benefits in the other country of
authorization must explicitly allow the would be required if certification were residence named on line 4e,
third party requester to receive the being requested for each participant. certification depends on the terms of
beneficiary’s tax information and must 2. Authorization (for example, Form the residence article of the relevant
not address matters other than federal 8821) from each participant. Each treaty. If the treaty provides that
tax matters. authorization must explicitly allow the benefits are available only if the
3. Unless the requester is a trustee third party requester to receive the competent authorities reach a mutual
of the trust, authorization from the trust participant’s tax information and must agreement to that effect, request
must explicitly allow the third party not address any matters other than competent authority assistance in
requester to receive the trust’s tax federal tax matters. If a pass-through accordance with Rev. Proc. 2002-52,
information. The authorization must not entity is a participant, you must list the 2002-31 I.R.B. 242, prior to seeking
address matters other than federal tax partners/shareholders/owners/ certification.
matters. participants/members/beneficiaries in
the pass-through entity and obtain Effective January 1, 2005, the
Group trust arrangement, described
in Rev. Rul. 81-100. A group trust
authorization from each such ! special rules for financial asset
CAUTION securitization investment trusts
participant.
arrangement that has received a 3. Unless the requester is a trustee (FASITs) were repealed. However, the
determination letter recognizing its of the trust, authorization from the trust special rules still apply to any FASIT in
exempt status under section 501(a) must explicitly allow the third party existence on October 22, 2004, to the
must attach a copy of that letter to requester to receive the trust’s tax extent that regular interests issued by
Form 8802. information. The authorization must not the FASIT before that date continue to
A group trust arrangement that is address matters other than federal tax remain outstanding in accordance with
seeking benefits from Switzerland with matters. the original terms of issuance.
respect to dividends paid by a Swiss
corporation must also attach to Form
8802 the name of each participant and
A common trust fund that is seeking Line 4f. S Corporation
benefits from Switzerland with respect S corporations are not considered U.S.
a statement that each participant listed to dividends paid by a Swiss
is a trust forming part of a plan residents within the meaning of the
corporation must also attach to Form residence article of U.S. income tax
described in section 401(a), 403(b), or 8802 the name of each participant and
457(b). treaties. Treaty benefits are only
a statement that each participant listed available to a shareholder who is a U.S.
IRA. Domestic individual retirement is a trust forming part of a plan that is resident for purposes of the applicable
arrangements (individual retirement described in section 401(a), 403(b), or treaty.
accounts within the meaning of section 457(b), or is a trust forming part of a
408(a) and Roth IRAs within the plan described in section 401(a), Include the following with Form
meaning of section 408A) (collectively 403(b), or 457(b) that is within a group 8802:
referred to as IRAs) may be certified as trust arrangement described in IRS 1. The name and TIN of each
residents (without regard to the Rev. Rul. 81-100, 1981-13, I.R.B. 33, shareholder for which certification is
-6-
Page 7 of 12 Instructions for Form 8802 15:53 - 26-FEB-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Table 1. Statement Required If Applicant Did Not File a U.S. Income Tax Return
IF the applicant was not
required to file a U.S. income
tax return and the applicant is... THEN ...
an individual attach proof of income (for example, an income statement) and an explanation of why the individual is
not required to file an income tax return for the tax period(s) for which certification is based.
a minor child, under the age of 14 attach a signed copy of the Form 8814, Parents’ Election To Report Child’s Interest and Dividends.
(18 at the end of 2006) whose
parent(s) elected to report the
child’s income on their return
-7-
Page 8 of 12 Instructions for Form 8802 15:53 - 26-FEB-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2007, would enter 200512 on line 8. provide a code that does not match,
This is because on January 1, 2007, Line 9. Purpose of Form 6166 will state that you represent
the 2005 Form 1040 is the latest return Certification that your NAICS code is as stated on
required to have been filed by an Form 8802.
You must indicate the purpose of the
individual requesting certification for certification. Your application will be
2007. returned to you for completion if you do Line 10. Attachments
not include a purpose on the and Penalties of Perjury
Example 2. On May 1, 2007, the application.
same Form 1040 filer would enter Income tax treaty. If you are Statement
200612 as the tax period for a requesting certification to obtain If additional information is required to
certification year of 2006 (the 2006 benefits under an income tax treaty but be submitted with Form 8802, use the
Form 1040 was required to have been you have requested certification for a space provided in line 10 or attach the
filed before May 1, 2007). non-treaty country, your application will information to the form.
be returned to you for correction. Penalties of perjury statements may
Example 3. On January 1, 2007, a VAT. The North American Industry be submitted in the space provided
Form 1040 filer completing Form 8802 Classification System (NAICS) codes under line 10 or as an attachment.
for a certification year of 2004 would can be found in the instructions for your Penalties of perjury statements
enter 200412. tax return (for example, Form 1120 or submitted independently of Form 8802
Schedule C (Form 1040)). If you do not must have a valid signature and date.
provide a NAICS code on Form 8802
VAT. Certification for VAT purposes and one was not provided on the return Note. If any attachment is prepared by
can be issued only for a year for which you filed, one will not be entered someone other than the person signing
a return was filed. Therefore, the tax automatically. Form 6166 will only Form 8802, the attachment must
period entered here must be the same certify that you filed a return with a contain the penalties of perjury
as the certification year (for example, particular NAICS code if it matches the statement signed and dated by the
200612 for the 2006 certification year). NAICS code on your application. If you same individual signing Form 8802.
Table 2. Current Year Penalties of Perjury Statements
-9-
Page 10 of 12 Instructions for Form 8802 15:53 - 26-FEB-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
-10-
Page 11 of 12 Instructions for Form 8802 15:53 - 26-FEB-2007
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
IF the applicant is... THEN the individual with authority to sign Form 8802 is...
an individual the individual.
a married couple both the husband and the wife.
a minor child who cannot sign either parent by signing the child’s name and adding “By (your signature), parent for minor child.”
a minor child under age 14 (18 the parent who filed Form 8814 with his/her income tax return.
for 2006) whose parent(s)
reported the child’s income on
Form 8814
a partnership any partner or partners duly authorized to act for the partnership (general partner or tax matters
partner). Each partner must certify that he or she has such authority.
an S Corporation any corporate officer, for example, president, vice president, treasurer, chief accounting officer, etc.,
duly authorized by the corporation to bind the corporation in accordance with applicable state law.
a trust, common trust fund, the fiduciary (trustee, executor, administrator, receiver, or guardian).
grantor trust or simple trust
an estate of a decedent the personal representative (executor or administrator).
a corporation any corporate officer, for example, president, vice president, treasurer, chief accounting officer, etc.,
duly authorized by the corporation to bind the corporation in accordance with applicable state law.
an employee benefit plan or trust any organization officer, for example, president, vice president, treasurer, chief accounting officer, etc.
duly authorized by the plan or trust to bind the plan or trust in accordance with applicable state law.
an exempt organization any organization officer, for example, president, vice president, treasurer, chief accounting officer, etc.,
duly authorized by the organization to bind the organization in accordance with applicable state law.
a partnership under an IRC any partner or partners duly authorized to act for the partnership. Each partner must certify that he or
761(a) election she has such authority.
a financial asset securitization any corporate officer, for example, president, vice president, treasurer, chief accounting officer, etc.,
investment trust (FASIT)1 duly authorized by the owner corporation to bind the owner corporation in accordance with applicable
state law.
a governmental organization an officer of the governmental organization with authority in the course of his or her official duties to bind
the organization.
1 See Caution on page 6.
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Russia, South Africa, and/or Ukraine, it is established that the issue requires 6166, but do not provide all of the
the country or countries will be consultation with the foreign competent information requested, we may be
identified on Form 6166. authority to ensure consistent treatment unable to honor the designation.
• In the case of dual-resident by the United States and the applicable We may disclose the information to
corporations that are residents of treaty partner. The U.S. competent the tax authorities of other countries
Australia, Belgium, Canada (only for authority does not make unilateral pursuant to a tax treaty. We may
dual-incorporated entities), China determinations with respect to disclose this information to the
(including dual-resident companies that residency. Residency determinations Department of Justice for civil and
would be resident in a third country are made by mutual agreement criminal litigation. We may also disclose
under a treaty with China), Denmark, between the two competent authorities. this information to cities, states, and the
Estonia, Finland, France, Germany, District of Columbia for use in
The U.S. competent authority
India, Ireland, Israel, Italy, Jamaica,
Kazakhstan, Latvia, Lithuania, ! cannot consider requests
CAUTION involving countries with which
administering their tax laws, to federal
and state agencies to enforce federal
Luxembourg, Mexico, Morocco, nontax criminal laws, or to federal law
the United States does not have a tax
Netherlands, New Zealand, Pakistan, enforcement and intelligence agencies
treaty.
Portugal, Russia, Slovenia (only for to combat terrorism.
dual-incorporated entities), Spain, Your request for U.S. competent
authority assistance should be mailed You are not required to provide the
Switzerland, Thailand, Trinidad and
to the address indicated in Rev. Proc. information requested on a form that is
Tobago, Tunisia, Ukraine, United
2006-54 which is found at http://www. subject to the Paperwork Reduction Act
Kingdom, Uzbekistan, or Venezuela,
irs.gov/pub/irs-irbs/irb06-49.pdf. unless the form displays a valid OMB
the country will not be identified on
control number. Books or records
Form 6166, but the form will prohibit its Comments and Suggestions relating to a form or its instructions
use in the dual-resident corporation’s
Do not send Form 8802 to this must be retained as long as their
other country of residence.
address. This address is only for contents may become material in the
Enter the number of Forms 6166 comments or suggestions about Form administration of any Internal Revenue
(certifications) needed for each country 8802 and its separate instructions. law. Generally, tax returns and return
listed in Columns A, B, C, and D. information are confidential, as required
by section 6103.
Line 12. Total Number of Internal Revenue Service
The time needed to complete and
Office of Tax Treaty
Forms 6166 Requested SE:LM:IN:TT:1 file this form will vary depending on
Add the number of Forms 6166 1111 Constitution Avenue NW, MA individual circumstances. The
requested for each column (line 11, Washington, DC 20224 estimated average time is:
columns A, B, C, and D) and enter the U.S.A. Recordkeeping . . . . . . . . . 52 min.
total on line 12. Learning about the law
Privacy Act and Paperwork
Reduction Act Notice. We ask for the or the form . . . . . . . . . . . . 1hr., 24 min.
Line 13. Total User Fee information on this form under sections Preparing the form . . . . . . 1 hr., 7 min.
To determine the appropriate user fee, Copying, assembling, and
6103 and 6109 of the Internal Revenue sending the form
use the total from line 12 and compare Code. You are required to provide the
it to the payment schedule on page 2. to the IRS . . . . . . . . . . . . . 48 min.
information requested on this form only
if you wish to have your U.S. residency If you have comments concerning
When To Seek U.S. for tax purposes certified in order to the accuracy of these time estimates or
Competent Authority claim certain benefits under a tax treaty suggestions for making this form
between the United States and the simpler, we would be happy to hear
Assistance foreign country (countries) indicated on from you. You can write to the Internal
If your request for Form 6166 is denied Form 8802. We need this information to Revenue Service, Tax Products
and you believe you are entitled to determine if the applicant, in order to Coordinating Committee,
treaty benefits under a specific treaty obtain benefits under a tax treaty, can SE:W:CAR:MP:T:T:SP, 1111
article, you can request assistance from be certified as a U.S. resident for tax Constitution Ave. NW, IR-6406,
the U.S. competent authority following purposes for the period specified. Washington, DC 20224. Do not send
the procedures established in Rev. Failure to provide the requested the form to this address. Instead, see
Proc. 2006-54, 2006-49 I.R.B. 1035. A information may prevent certification. Where To Apply on page 2.
request for U.S. competent authority Providing false or fraudulent information
assistance regarding a residency issue may subject you to penalties. If you
will be accepted for consideration only if designate an appointee to receive Form
-12-