Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on this form under sections 6103 and 6109 of the Internal Revenue Code. You are required to provide
the information
requested on this form only if you wish to have your U.S. residency for tax purposes confirmed in order to claim certain benefits
under a tax treaty
between the United States and the foreign country (countries) indicated on line 10 of Form 8802. We need this information
to determine if the
applicant, in order to obtain benefits under a tax treaty, can be certified as a U.S. resident for tax purposes for the period
specified on the
application. Failure to provide a properly completed form or required attachments will result in the applicant not being certified
as a U.S. resident
for the period specified on the application.
If you designate an appointee to inspect and/or receive confidential tax information, you are required by section 6103(c)
to provide the
information requested on the form. If you do not provide all the information requested on this form, we may not be able to
honor the authorization.
We may disclose the information to the tax authorities of other countries pursuant to a tax treaty. We may disclose this information
to the
Department of Justice for civil and criminal litigation. We may also disclose this information to cities, states, and the
District of Columbia for use
in administering their tax laws, and to the Federal and state agencies to enforce Federal nontax criminal laws and to combat
terrorism.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless
the form displays a valid
OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may
become material in the
administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by
Section 6103.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time
is:
| Recordkeeping |
52 min. |
Learning about the law or
the form |
42 min. |
| Preparing the form |
54 min. |
| Copying, assembling, and sending the form to the IRS |
34 min. |
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would
be happy to hear from
you. You can write to the Tax Products Coordinating Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001,
U.S.A. Do
not send the form to this address. Instead, see Where To File on page 1.
