| Instructions for Form 8802 |
2003 Tax Year |
General Instructions
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Use Form 8802 to request certification of U.S. residency for purposes of claiming benefits under a tax treaty. You may request
certification for
the current and any prior calendar years.
Also use Form 8802 to obtain proof of tax status for other purposes, such as obtaining an exemption from a value added tax
(VAT) imposed by a
foreign country. However, in connection with a VAT request, the United States can certify only certain matters in relation
to your U.S. Federal income
tax status, and not that you meet any other requirements for a VAT exemption in a foreign country.
Who Is Not Eligible for Certification
Generally, you are not eligible for U.S. residency certification if, for the tax period on which your certification is to
be based, any
of the following apply.
- You did not file a required U.S. return for a prior tax year.
- You filed a return as a nonresident, including Form 1040NR, U.S. Nonresident Alien Income Tax Return, Form 1040NR-EZ,
U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents, Form 1120-F, U.S. Income Tax Return of a Foreign Corporation,
Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation, or any of the U.S. possession tax forms.
- You are not liable for tax to the United States by reason of your residence, place of incorporation, or other similar criteria.
Accordingly,
a U.S. limited liability company (LLC) owned by a foreign corporation, trust, or estate is not eligible for certification
if it is a disregarded
entity (DRE) separate from its owner or if the LLC has elected to be treated as a partnership for Federal tax purposes.
- The entity requesting certification is a grantor trust that is a foreign trust and you have not filed Form 3520-A, Annual
Information Return of Foreign Trust With a U.S. Owner, identifying the U.S. owner of the trust.
- The entity requesting certification is an exempt organization that is not organized in the United States.
Certification of United States Residency
Note.
Generally, the United States can only certify that, for the certification year (the calendar year for which certification
is requested), the
applicant either filed a required U.S. tax return or was not required to file.
If you are eligible for certification, you will receive Form 6166, Certification of United States Residency. This form is a computer-
generated letter on stationery bearing the U.S. Department of the Treasury letterhead, the U.S. Government watermark, and
the facsimile signature
of the Director, Customer Account Services, Philadelphia Service Center.
Note.
If you receive a refund of foreign taxes paid, you may need to file an amended return with the IRS adjusting any foreign tax
credit previously
claimed for those taxes.
You cannot use Form 6166 to substantiate that U.S. taxes were paid for purposes of claiming a foreign tax credit.
You should file Form 8802 at least 30 days before the date you need the certification of U.S. residency. If processing your
application will take
longer, you should be notified of the delay. If you do not receive Form 6166, a letter rejecting your application, or a notice
of delay within 30 days
from the date you filed Form 8802, call 215-516-7135. This is not a toll-free number.
Form 8802 and required attachments can be either:
- Faxed to the IRS at 215-516-1035 or 215-516-2485 (not toll-free numbers), or
- Mailed to the following address:
Internal Revenue Service
Philadelphia Service Center
U.S. Residency Certification
Request
P.O. Box 16347
Philadelphia, PA 19114-0447
U.S.A.
Any attachment prepared by someone other than the person signing Form 8802 must be signed under penalties of perjury by the
person preparing the
attachment.
Form 8802 Filed Before Return Posted by the IRS
If your return has not been posted by the IRS by the time you file Form 8802, you will receive a request to provide a signed
copy of your most
recent return.
If you recently filed your return, it may take less time to process your application if you include the return with your Form
8802 instead of
waiting for the request.
Individuals With Residency Outside the United States
If you are in any of the following categories for the calendar year for which certification is requested, you may need to
submit a statement and
documentation with Form 8802.
- You are a resident under local law of both the United States and the foreign country for which you are requesting certification
(you are a
dual resident).
- You are a green card holder or U.S. citizen who filed Form 2555, Foreign Earned Income.
- You are a green card holder or U.S. citizen who claimed a foreign tax credit with respect to foreign earned income on Form 1116,
Foreign Tax Credit, instead of filing Form 2555.
- You are a bona fide resident of a U.S. possession.
If you are in any of the above categories, you generally must submit a statement and documentation to establish why you believe
you should be
treated as a resident of the United States for purposes of the relevant treaty. If you are a dual resident under 1 above, your request may
be denied unless you can establish that you are a resident of the United States under the tiebreaker provision in the residence
article of the treaty
of the country for which you are requesting certification.
Exception.
You do not need to attach the above statement and documentation if you:
- Are in category 2, 3, or 4 on
page 1;
- Are requesting certification for Cyprus, Denmark, Hungary, India, Kazakhstan, Russia, South Africa, or Ukraine; and
- The country for which you are requesting certification and your country of residence are not the same.
If you are filing Form 8802 on behalf of a deceased taxpayer, include proof that you are either the surviving spouse or the
executor or
administrator of the decedent's estate. A Form 8802 submitted on behalf of a deceased taxpayer can be submitted for the year
of death or any prior
year.
Note.
Proof can include a copy of a joint return filed with the decedent, or a court certificate naming you executor or administrator.
Attach a statement to Form 8802 declaring that the applicant either:
- Was or will be a resident of the United States for the period for which the treaty benefit is claimed, or
- Does not have a permanent address in Spain.
If you are applying for relief at source from United Kingdom (U.K.) income tax or filing a claim for repayment of U.K. income
tax, you may need to
complete a U.K. certification form (US/Individual 2002 or US/Company 2002) in addition to Form 8802. To determine whether
you need a U.K. form and to
obtain a copy, contact Inland Revenue:
Pay close attention to the date your income was paid—a new U.S./U.K. income tax treaty and new U.K. forms apply to taxes on
income paid on or
after May 1, 2003.
After completing the U.K. form, send it to the IRS with your completed Form 8802.
The IRS sends Form 6166 and the U.K. certification form to the U.K. for you. If you want confirmation that your Form 8802
was processed, send the
original and two copies of the U.K. form and a self-addressed stamped envelope with Form 8802.
How To Claim Treaty Benefits
Send Form 6166 to the withholding agent or other appropriate person in the foreign country along with the foreign country's
completed certification
form, if any. However, if you are applying to the United Kingdom for treaty benefits, you must follow the special procedures
discussed earlier on this
page.
Send any comments or suggestions about Form 8802 and its separate instructions to:
Internal Revenue Service
Office of Tax Treaty
SE:LM:IN:TT:1
1111 Constitution Avenue, NW
Washington, DC 20224
U.S.A.
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