Form 8802, Application for United States Residency Certification - Additional Certification Requests
Form 8802, Application for United States Residency Certification (PDF) is used to request a certificate of residency, Form 6166, that residents of the United States may need to claim income tax treaty benefits and certain other tax benefits in foreign countries. The new revised Form 8802 reduces the burden associated with requesting additional certifications for the same tax period and of having to repeat the whole application procedure.
Form 8802 contains an "Additional Request" box which when checked will indicate that the application is from a taxpayer who has had his status as a U.S. resident previously approved. The Service has recognized the concern of many customers with having to justify the business structure or entity classification for the first certification request they make for a given tax year, but having to repeat the explanations each time they file a subsequent request where the Service has already reviewed the documentation. Accordingly, Form 8802 and the instructions have been modified so that applicants will be able to check a box indicating that they already have been issued a certification letter for the same tax period, and if additional documentation is necessary for the original application, it need not be resubmitted with the request for a duplicate Form 6166. However, an applicant will only be entitled to check the additional request box on the revised Form 8802 if there are no meaningful changes to the information provided on the original application.
The check-box will make additional applications for the Form 6166 certification a less burdensome procedure since all of the information is on file. The check-box may be used by taxpayers that previously received certification for the same year only if there are no changes to the information provided on the original application.
The additional requests can be either:
- Mailed to the following address:
Internal Revenue Service
P.O. Box 71052
Philadelphia, PA 19176-6052
U.S.A. - Or, Mailed by private delivery service to:
CitiBank
Attention IRS Lockbox Operations
500 White Clay Center Drive, Bldg. 500
Newark, DE 19711
Electronic Payment
After the electronic confirmation number has been entered on page 1 of Form 8802, you can submit Form 8802 and all required attachments to the following address or by fax (see below for limitations on the use of faxed transmissions).
Mail or Private Delivery Service
Send Form 8802 and all required attachments to this address only if you paid the user fee by e-payment.
Department of the Treasury
Internal Revenue Service
Philadelphia, PA 19255-0625
Private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.
Fax - You can fax up to 10 Forms 8802 (including all required attachments) for a maximum of 50 pages to the fax numbers below. A fax cover sheet stating the number of pages included in the transmission must be used.
The following fax numbers are not toll-free:
- (267) 941-1035
- (267) 941-1366
Note: Form 8802 will not be processed unless a user fee is paid with the form. Effective April 1, 2012, the user fee for Form 8802 applications increased. Forms 8802 received with a postmark dated on or after April 1, 2012, will be charged a flat rate fee of $85.00 per application, regardless of the number of certificates requested. For further information, refer to the instructions for Form 8802.
