What Is Form 8802, and How Do I Get a U.S. Tax Residency Certificate?
Form 8802, Application for United States Residency Certification, is how you ask the IRS for Form 6166, the letter that proves to a foreign country that you’re a U.S. resident for tax purposes. Foreign tax offices and banks use Form 6166 to apply a lower income tax treaty rate or a VAT exemption to you.
The user fee is $105 for individuals and $230 for non-individuals (such as businesses, trusts, and estates) for applications postmarked on or after October 1, 2026. You pay on Pay.gov first, then mail or fax Form 8802 to the IRS at least 45 days before you need the letter.
| Item | What applies |
|---|---|
| User fee | $105 per Form 8802 for individuals; $230 per Form 8802 for non-individuals. Nonrefundable |
| What the fee covers | One application, which can include several countries and tax years |
| How to pay | Pay.gov (search “IRS Certs”), upload a copy of Form 8802; write the confirmation number on page 1 |
| Where to send it | Mail: Department of the Treasury, Internal Revenue Service, Philadelphia, PA 19255-0625. Fax: 877-824-9110 (U.S. only) or 304-707-9792 (not toll-free) |
| How long it takes | Send it at least 45 days before you need Form 6166; the IRS contacts you after 30 days if processing will be delayed |
| Years covered | Generally one tax year per certification; you can ask for the current year and earlier years |
When You Need Form 6166
You usually need Form 6166 when a foreign payer or tax authority requests proof of U.S. residency before applying a treaty benefit. Common reasons include:
- Reduced withholding: a lower treaty rate on dividends, interest, royalties, or a pension paid from abroad.
- A refund of foreign tax: reclaiming tax a foreign payer already withheld at the full rate.
- A VAT exemption: some countries exempt U.S. residents from value-added tax in specific cases.
- A request from a foreign bank or tax office: proof that you’re a U.S. tax resident before it grants treaty relief.
Form 6166 can’t be used to prove the U.S. tax you paid when you claim the Foreign Tax Credit in another country.
How to Apply for Form 6166
- Complete Form 8802: your name, taxpayer identification number, the tax period, the countries you need certification for, and, where the form asks, the treaty article.
- Pay the fee on Pay.gov: search “IRS Certs,” enter the applicant and payment details, and upload a copy of your Form 8802.
- Write the confirmation number on page 1: the IRS won’t process Form 8802 without the e-payment confirmation number.
- Mail or fax it: use the Philadelphia address or one of the fax numbers above. A private delivery service uses IRS, 2970 Market Street, BLN# 3-E08.123, Philadelphia, PA 19104-5016. A fax can carry up to 10 forms and 100 pages, with a cover sheet showing the page count.
- Reapply when you need a new year: Form 6166 isn’t renewed automatically.
One Fee Can Cover Several Countries and Years
The fee is charged per Form 8802, not per country or tax year, so listing every country and year you need on one application keeps the cost to a single $105 for an individual. For the current year, the IRS returns any request postmarked before December 1 of the year before, and a current-year request includes a penalties-of-perjury statement that you’re a U.S. resident and will stay one through the year. For questions about an application, the IRS line is 267-941-1000 (not toll-free).
If you need Form 6166 to claim a treaty rate, the treaty position may also need to be disclosed on your U.S. return. Our guide to U.S. tax treaties explains how treaties apply to Americans abroad, and our Form 8833 guide explains when a treaty position must be reported. The current form and instructions are on the IRS Form 8802 page.
Last updated on November 2, 2026
