Internal Revenue Service (IRS) Edition Form 8802 (Rev. October 2026), OMB No. 1545-1817 3 pages

Form 8802 — Application for United States Residency Certification

How to get Form 6166, the IRS letter that proves to another country that you're a U.S. resident for tax purposes.

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Form 8802 · Application for United States Residency Certification
The official Internal Revenue Service (IRS) form, edition Form 8802 (Rev. October 2026), OMB No. 1545-1817 — blank
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Form 8802 (2026) Application for United States Residency Certification — page 1 of 3
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Form 8802 (2026) Application for United States Residency Certification — page 2 of 3
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Form 8802 (2026) Application for United States Residency Certification — page 3 of 3
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Fill this form online Blank PDF from Internal Revenue Service (IRS)

What is Form 8802?

Many countries withhold tax on dividends, interest, royalties, pensions and other income paid to people abroad, and a U.S. income tax treaty often lowers that rate, sometimes to zero. To claim the treaty rate, the foreign country or withholding agent usually wants proof that you're a U.S. resident. The IRS gives that proof on Form 6166, a letter of U.S. residency certification, and Form 8802 is how you ask for it. Form 6166 can also support a claim for exemption from a foreign value added tax (VAT).

Individuals, married couples, partnerships, trusts, estates, corporations, employee benefit plans, exempt organizations, disregarded entities and nominees can all apply. You pay a user fee first on Pay.gov: from October 1, 2026 it is $105 for an individual applicant and $230 for any other applicant, per application, however many countries or years you ask for. Then you enter the e-payment confirmation number on the form and mail or fax it. The instructions ask you to send it at least 45 days before you need Form 6166.

FileIt fills in the IRS's own PDF, Rev. October 2026, including the page 3 worksheet of countries, and adds up the certifications for you. The finished form is saved in your vault. The instructions say Form 8802 may be signed digitally, so you can use FileIt's optional e-signature, with a second signer for a joint application.

Who files
Any U.S. resident person or entity that needs proof of U.S. tax residency for a treaty claim or VAT exemption abroad.
User fee
From October 1, 2026: $105 per Form 8802 for individuals, $230 for other applicants, paid on Pay.gov ('IRS Certs') before you file.
When
At least 45 days before you need Form 6166. A current-year request can't be postmarked before December 1 of the prior year.
Send to
By mail, private delivery service, or fax (up to 10 forms and 100 pages) to the addresses and numbers in the instructions.
Signature
The applicant or an authorized representative; both spouses for a joint application. Digital signatures are accepted on Form 8802.
Edition
Form 8802 (Rev. October 2026)

Who needs to fill out Form 8802?

  • U.S. citizens and residents receiving dividends, interest, royalties or pensions from a treaty country that withholds tax.
  • Retirees living in the U.S. who are paid a foreign pension.
  • Businesses, partnerships and funds claiming treaty rates on foreign-source income.
  • Companies claiming a VAT exemption or refund in another country.
  • Trusts, estates, employee benefit plans and exempt organizations with foreign investments.

When to use Form 8802

  • When a foreign withholding agent or tax authority asks for a certificate of U.S. residence.
  • Before receiving foreign income, so tax can be withheld at the treaty rate rather than refunded later.
  • For an extra copy of Form 6166 for a year already certified: tick 'Additional request'.

What you need before you start

  • The Pay.gov e-payment confirmation number. Pay the user fee first and upload a copy of your Form 8802 when you pay.
  • The applicant's name and U.S. TIN, and the spouse's for a joint return.
  • Your address during the year being certified, and where Form 6166 should be mailed.
  • The type of applicant and the U.S. tax return filed (Form 1040, 1065, 1120 and so on) for the period the certification is based on.
  • The calendar year(s) and tax period(s) to certify, and the purpose (income tax, VAT or other).
  • For the current year, the penalties of perjury statement from Table 2 of the instructions.
  • The countries and the number of certificates you need for each.

What’s on Form 8802

The 2026 edition has 3 pages. FileIt asks for it in 7 parts, and it is signed by Applicant and Spouse (joint application):

  1. Applicant and paymentApplicant
  2. Spouse (joint return)Spouse (joint application)
  3. Line 4: Applicant isApplicant
  4. Lines 5-6: U.S. tax returnApplicant
  5. Lines 7-10: Years, periods and purposeApplicant
  6. Line 11: Countries and number of certifications (page 3)Applicant
  7. Sign hereApplicant

How to fill out Form 8802, step by step

1 Pay the user fee

Go to Pay.gov and search for 'IRS Certs'. Enter the applicant's name and TIN and the number of Forms 8802, upload a copy of the application, and pay by bank account or card. Enter the confirmation number (the Pay.gov ID or Agency Tracking ID) at the top of the form. The IRS won't process the application without it.

2 Applicant, lines 1-3

Give the applicant's name and TIN, and the spouse's if you filed jointly. Line 1 is only for a different name or TIN on the certificate. Line 2 is your address during the year being certified; line 3a is where to mail Form 6166. Line 3b names an appointee, such as your tax adviser, if you want one.

3 Line 4: Kind of applicant

Tick the box for the applicant (individual, partnership, trust, estate, corporation, S corporation, benefit plan, exempt organization, disregarded entity or nominee) and the boxes under it that apply, such as U.S. citizen or green card holder for an individual.

4 Lines 5-6: Tax return

Say which U.S. return the applicant filed for the period the certification rests on. If it wasn't required to file, tick the reason, attach an explanation, and answer line 6 about its parent or owner.

5 Lines 7-10: Years, periods and purpose

Enter the calendar year(s) to certify and the tax period(s) they're based on, tick the purpose, and copy any required penalties of perjury statement onto line 10. A current-year request always needs one.

6 Page 3: Countries

Enter the number of Forms 6166 you need next to each country. FileIt adds the columns and line 12. Then sign: both spouses for a joint application.

Common mistakes to avoid

  • Sending the form without the Pay.gov confirmation number. The IRS won't process it.
  • Leaving out the Table 2 penalties of perjury statement for a current-year certification.
  • Different calendar years on line 7 and at the top of page 3.
  • Only one spouse signing a joint application.
  • Sending a current-year request postmarked before December 1 of the prior year. It is returned.
  • Expecting Form 6166 to prove that U.S. tax was paid for a foreign tax credit. It doesn't.

After you fill it out

Sign the form and send it with any attachments by mail, private delivery service, or fax (with a cover sheet giving the page count), using the address or number in the instructions for e-payment filers.

The IRS says it will contact you after 30 days if processing will be delayed. Form 6166 is mailed to the address on line 3a, or to your appointee.

Send Form 6166 to the foreign withholding agent or other party abroad as they direct. FileIt keeps a copy of your application in your vault.

Fill out Form 8802 online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 149 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Internal Revenue Service (IRS) form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Form 8802 now — it’s free

Form 8802: frequently asked questions

What is Form 6166?

A letter on U.S. Treasury letterhead certifying that, for the year requested, you were a U.S. resident for U.S. tax purposes. Foreign countries use it to grant treaty-reduced withholding or a VAT exemption.

How much does it cost?

From October 1, 2026, the user fee is $105 per Form 8802 for individual applicants and $230 for other applicants, regardless of how many countries or years you ask for. It is paid on Pay.gov and isn't refundable.

How long does it take?

The instructions ask you to apply at least 45 days before you need Form 6166, and say the IRS will contact you after 30 days if there's a delay.

Can I sign Form 8802 electronically?

Yes. The instructions say Form 8802 may be signed digitally (but not Forms 2848 or 8821 attached to it). FileIt's optional e-signature adds a box for each signer.

Do I need a separate form for each country?

No. List every country and how many certificates you need on page 3 of one Form 8802. The instructions encourage you to put all your requests on one form to avoid paying the fee more than once.

Official sources

FileIt is not affiliated with or endorsed by Internal Revenue Service (IRS) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.

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