General Instructions. Purpose of Form. Form 8802 is used to request Form 6166, a letter of U.S. residency certification for purposes of claiming benefits under an income tax treaty or VAT exemption. You cannot use Form 6166 to substantiate that U.S. taxes were paid for purposes of claiming a foreign tax credit.

Can a green card holder file Form 8802?

Any individual or entity that is treated as a U.S. resident due to citizenship, place of incorporation, holding a green card, or meeting the substantial presence test may request a Residency Certificate. However, the following taxpayers are not eligible to file Form 8802:

Where to check Trust Box on IRS Form 8802?

If you are running a partnership, check any of U.S, Foreign or LLC checkbox on line 4b.Line 4c is for trust and check the applicable boxes. For line 4d, check the estate box.

What is the 8821 form for a s-Corp?

The 8821 form is an authorization made by the shareholder in an S-Corp that is certifying that the form 8802 is correct. This is part of the perjury statement.

Where’s My Refund? Information For… Form 8802, Application for United States Residency Certification 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.

How to fill out IRS Form 8802 Seoul?

I lived in Seoul, South Korea for two years and loved every minute of it! Alright let’s do this! The most recent questions I have been getting lately is how to fill out the IRS Form 8802 to get your US Residency Certificate (Form 6166).

Where to send form 6166 for treaty benefits?

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.

Can a foreign withholding agent certify a beneficial owner?

The IRS cannot certify whether you are the beneficial owner of an item of income or that you meet the limitation on benefits article, if any, in the treaty. You may, however, be required by a foreign withholding agent to establish directly with the agent that these requirements have been met.

What do I need to send the IRS for form 6166?

Form 6166 is a letter printed on stationary from the U.S Department of Treasury that is used as proof to foreign governments that U.S residents are eligible to receive tax treaty benefits. In order to receive a Certification of U.S. Tax Residence, you have to send in Form 8802 with all the appropriate personal information to the IRS.

Can a nonresident alien file a form 6166?

It’s important to note that you cannot file Form 6166 if you have not filed a required U.S. tax return or if you have filed a U.S tax return as a nonresident. For nonresident aliens working in the U.S, IRS Form W8 is used to report income regardless of your immigration status. Who Is Eligible for Form 6166?

How to obtain US residency certificate form 6166?

Form 6166 is obtained by submitting a Form 8802 Application for United States Residency Certification. Procedure The application requires the following information and certifications: InsightsVolume 2 Number 2 | Table of Contents | Visit for further information.21 1. Name, address and tax identification number (“T.I.N.”).

How to apply for United States residency certification?

FORM 8802 Form 6166 is obtained by submitting a Form 8802 Application for United States Residency Certification. Procedure The application requires the following information and certifications: InsightsVolume 2 Number 2 | Table of Contents | Visit for further information.21 1.