Guide to Global Payroll Management - 2020 - D-176

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Guide to Global Payroll Management

Instructions for Form 8802

Department of the Treasury
Internal Revenue Service

(Rev. November 2018)

Application for United States Residency Certification
Section references are to the Internal Revenue
Code unless otherwise noted.

Contents

U.S. Residency Certification . . .
General Instructions . . . . . . . . .
Purpose of Form . . . . . . . .
When To File . . . . . . . . . .
User Fee . . . . . . . . . . . . .
Where To File . . . . . . . . . .
Who Is Eligible for Form
6166 . . . . . . . . . . . . .
Who Is Not Eligible for Form
6166 . . . . . . . . . . . . .
Special Rules . . . . . . . . . .
Certification Under the
3-Year Procedure . .
Form 8802 Filed Before
Return Posted by the
IRS . . . . . . . . . . .
Individuals With
Residency Outside
the United States . .
Form 1116, Foreign Tax
Credit . . . . . . . . . .
United Kingdom . . . . .
Specific Instructions . . . . . . . . .
Check Boxes at Top of Page
1 ................
Additional Requests . . .
Foreign Claim Form . . .
Line 2. Applicant's Address .
Line 3a. Mailing Address . . .
Line 3b. Third Party
Appointee's Information .
Line 4a. Individual . . . . . . .
Line 4b. Partnership . . . . . .
Line 4c. Trust . . . . . . . . . .
Line 4d. Estate . . . . . . . . .
Line 4e. Corporation . . . . .
Line 4f. S Corporation . . . .
Line 4g. Employee Benefit
Plan/Trust . . . . . . . . . .
Line 4h. Exempt
Organization . . . . . . . .
Line 4i. Disregarded Entity .
Line 4j. Nominee Applicant .
Line 5. Statement Required
If Applicant Did Not File a
U.S. Income Tax Return .
Table 1. Statement
Required If Applicant
Did Not File a U.S.
Income Tax Return .
Line 6. Parent, Parent
Organization, or Owner . .
Line 7. Calendar Year of
Request . . . . . . . . . . .
Line 8. Tax Period(s) . . . . .
Line 9. Purpose of
Certification . . . . . . . . .
Nov 06, 2018

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Contents

Line 10. Penalties of Perjury
Statements and
Attachments . . . . . . . .
Table 2. Current Year
Penalties of Perjury
Statements . . . . .
Signature and Date . . . . .
Table 3. Who Has
Authority To Sign
Form 8802 . . . . . .
Daytime Phone Number . .
Line 11. Number of
Certifications (Forms
6166) Requested for
Each Country . . . . . . .
Line 12. Total Number of
Certifications (Forms
6166) Requested . . . .
When To Seek U.S.
Competent Authority
Assistance . . . . . . . . .

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Future Developments

For the latest information about
developments related to Form 8802 and
its instructions, such as legislation
enacted after they were published, go to
www.irs.gov/form8802.

What's New

User fee change. For Forms 8802
postmarked on or after December 1,
2018, the user fee for applicants other
than individuals will increase to $185.
The $85 user fee for individuals will not
change. See User Fee, later.

New fax procedures. You can now
fax a maximum of 100 pages. Also, the
not toll free fax number for use by filers
inside and outside the United States has
changed. The toll free fax number for
use within the United States has not
changed. See Fax under Electronic
Payment, later.

Reminder

First year employee benefit plans.
Certification will not be issued to a trust
that is part of an employee benefit plan
during the employee benefit plan's first
year of existence, unless it is
administered by a qualified custodian
bank, as defined in 17 CFR
275.206(4)-2(d)(6)(i). See Who Is Not
Eligible for Form 6166, later.

. . . 11
Cat. No. 10827V

U.S. Residency
Certification

Income Tax Treaty

Many foreign countries withhold tax on
certain types of income paid from
sources within those countries to
residents of other countries. The rate of
withholding is set by that country's
internal law. An income tax treaty
between the United States and a foreign
country often reduces the withholding
rates (sometimes to zero) for certain
types of income paid to residents of the
United States. This reduced rate is
referred to as the treaty-reduced rate.

Many U.S. treaty partners require the
IRS to certify that the person claiming
treaty benefits is a resident of the United
States for federal tax purposes. The IRS
provides this residency certification on
Form 6166, a letter of U.S. residency
certification. Form 6166 is a
computer-generated letter printed on
stationery bearing the U.S. Department
of Treasury letterhead, which includes
the facsimile signature of the Field
Director, Philadelphia Accounts
Management Center.
Form 6166 will only certify that, for
the certification year (the period for
which certification is requested), you
were a resident of the United States for
purposes of U.S. taxation or, in the case
of a fiscally transparent entity, that the
entity, when required, filed an
information return and its partners/
members/owners/beneficiaries filed
income tax returns as residents of the
United States.

Upon receiving Form 6166 from the
IRS, unless otherwise directed, you
should send Form 6166 to the foreign
withholding agent or other appropriate
person in the foreign country to claim
treaty benefits. Some foreign countries
will withhold at the treaty-reduced rate
at the time of payment, and other
foreign countries will initially withhold tax
at their statutory rate and will refund the
amount that is more than the
treaty-reduced rate on receiving proof of
U.S. residency.
Other conditions for claiming treaty
benefits. In order to claim a benefit
under a tax treaty, there are other
requirements in addition to residence.
Guide to Global Payroll Management - 2020

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