Form 8802. Beginning July 5, 2004, you must file Form 8802, Application for United States Residency Certification, to request U.S. residency certification.

Many foreign countries withhold tax on certain types of income paid from sources within those countries to residents of other countries. The rate at which any country withholds tax on each type of income is generally set by that country's statutes. Generally, tax treaties between the United States and foreign countries reduce the statutory tax rate (sometimes to zero) for income paid to residents of the United States. This reduced rate is referred to as the treaty-reduced rate.

Upon receiving certification by the U.S. Government that an individual or entity is a U.S. resident, some countries will allow withholding of tax at the treaty-reduced rate. Other countries always withhold tax at their statutory tax rate and will refund the amount that is more than the treaty-reduced rate on receiving proof of U.S. residency.

To apply for certification, you must file Form 8802. This publication is a supplement to the instructions for Form 8802.

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