IRS Form 8802, also known as the “Application for United States Residency Certification/Additional Certification Requests,” is a tax form used by individuals and businesses to obtain a residency certification from the IRS. This certification is often required by foreign tax authorities to claim certain benefits under a tax treaty between the United States and another country. In this article, we will discuss who needs to file Form 8802, how to fill it out, where to submit it, and answer some common questions related to this form.
Who Needs to File Form 8802?
Individuals and businesses that are U.S. residents for tax purposes and are claiming benefits under a tax treaty with a foreign country may need to file Form 8802 to obtain a residency certification. This certification is often required by foreign tax authorities to verify that the individual or business is a resident of the United States for tax purposes and is eligible for the benefits provided by the tax treaty.
How to Fill Out Form 8802?
Form 8802 consists of two parts: Part I and Part II. Part I is used to request a residency certification for an individual or business, while Part II is used to request an additional certification for the same individual or business.
To fill out Part I of Form 8802, you will need to provide your name, address, taxpayer identification number, and the tax treaty article(s) that you are relying on to claim treaty benefits. You will also need to provide information about the treaty partner country and the specific treaty provision that provides for the benefit you are claiming.
If you are requesting an additional certification in Part II of Form 8802, you will need to provide the same information as in Part I, as well as the specific additional certification you are requesting.
Where to Submit Form 8802?
Form 8802 should be submitted to the IRS by mail or fax. The mailing address and fax number are provided on the form instructions. The processing time for Form 8802 is typically 10 weeks, but it may take longer during peak filing periods.
Common Questions About Form 8802
What is a residency certification?
A residency certification is a document that certifies that an individual or business is a resident of the United States for tax purposes and is eligible for benefits under a tax treaty with a foreign country.
What are the benefits of obtaining a residency certification?
Obtaining a residency certification can help individuals and businesses claim certain tax benefits under a tax treaty with a foreign country. These benefits may include reduced rates of tax withholding, exemptions from certain taxes, and other tax benefits provided by the treaty.
Can I request multiple certifications on one Form 8802?
Yes, you can request multiple certifications on one Form 8802. You will need to fill out Part I for each certification you are requesting and fill out Part II if you are requesting an additional certification for the same individual or business.
