As part of certifying U.S. residency, the IRS must be able to match the name(s) and taxpayer identification number(s) (TIN(s)) on this application to those previously verified on either the U.S. return filed for the tax period on which certification is to be based or on other documentation you provide.

There are three types of TINs.

Enter the applicant's name and TIN exactly as they appear on the U.S. return filed for the tax period(s) on which certification will be based. If the applicant was not required to file a U.S. return, enter the applicant's name and TIN as they appear on documentation previously provided to the IRS (for example, Form 8832, Entity Classification Election) or on documentation provided by the IRS (for example, a determination letter).

Enter your address for the calendar year for which you seek certification. If you are an individual who lived outside the United States during that year, the special rules under Individuals With Residency Outside the United States, on page 1, may apply to you.

You may have Form 6166 mailed to you or to a third party (appointee). Check the appropriate box on line 3a. If you want Form 6166 mailed to an appointee, either complete lines 3b and 3c or attach Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization. If you are appointing more than one third party, attach Forms 8821.

You are not required to provide a phone number or a fax number on line 3c. However, providing either number authorizes the IRS to call or fax your appointee and may speed the processing of your application.

If the applicant is a partnership, S corporation (including a qualified subchapter S subsidiary (QSub)), simple trust, grantor trust, or common trust fund, each partner/shareholder/owner/participant/beneficiary must provide written authorization. See specific instructions for each entity under the instructions for line 4.

Returns and return information of a Federal, state, or local government agency may be disclosed to any person legally authorized to act for such agency. The requests for the return or return information must be made in writing on appropriate government letterhead and have the signature of a legally authorized government official. For more information, see Pub. 686, Certification for Reduced Tax Rates in Tax Treaty Countries.

If you are a resident alien who recently arrived in the United States and you have not yet filed a U.S. income tax return, you should provide either a copy of your current Form I-551, Alien Registration Receipt Card (green card), or your current Form I-94, Arrival- Departure Record. Instead of a copy of your green card, you can attach a statement from U.S. Citizenship and Immigration Services (USCIS) that gives your alien registration number, date and port of entry, date of birth, and classification. The Form I-94 indicates that you are a nonimmigrant. If your status has changed while in the United States, enter the eight-digit date (YYYYMMDD) your status changed on the line provided. If your status has not changed while in the United States, enter “N/A.”

If you filed Form 1040, U.S. Individual Income Tax Return, and you are in the United States under an “A1,” “F1,” “J1,” “M1,” or “Q1” visa, include with Form 8802:

Partnerships are not considered U.S. residents within the meaning of the residence article of U.S. income tax treaties. For this reason, the partners must be certified as U.S. residents. See Pub. 686 for more information.

Include the following with Form 8802.

An LLC that is classified as a partnership follows the above procedures. Members of the LLC are treated as partners.

Domestic and foreign grantor trusts and domestic nongrantor trusts can be certified for U.S. residency. Foreign nongrantor trusts cannot be certified.

A trust is domestic if a court within the U.S. is able to exercise primary supervision over the administration of the trust and one or more U.S. persons has authority to control all substantial decisions of the trust.

Generally, a corporation that is not incorporated in the United States will not be entitled to U.S. residency certification. However, there are exceptions for certain corporations that are treated as U.S. corporations under sections 269B, 943(e)(1), 953(d), or 1504(d).

A corporation that is neither incorporated in the United States nor treated as a U.S. corporation under sections 269B, 943(e)(1), 953(d), or 1504(d), but nevertheless believes it is entitled to U.S. residency certification, must attach a detailed explanation, with documentary evidence, explaining why the corporation is entitled to certification. Prior to seeking certification, request competent authority assistance in accordance with Revenue Procedure 2002-52, 2002-31 I.R.B. 242.

Corporations requesting U.S. residency certification on behalf of their subsidiaries should attach a list of the subsidiaries and the Form 851, Affiliations Schedule, filed with the corporation's consolidated return.

S corporations are not considered U.S. residents within the meaning of the residence article of U.S. income tax treaties. For this reason, the shareholders must be certified as U.S. residents. (See Pub. 686 for more information.)

Include the following with Form 8802.

Trusts that are part of an employee benefit plan that is required to file Form 5500 must include a copy of the following with Form 8802.

An employee plan that is not subject to the Employee Retirement Income Security Act (ERISA) or is not otherwise required to file Form 5500 must include with Form 8802 a copy of the benefit plan determination letter.

An employee plan that is not required to file Form 5500 and does not have a determination letter must provide evidence that it is entitled to certification. It must also provide a statement under penalties of perjury explaining why it is not required to file Form 5500 and why it does not have a determination letter.

Generally, an organization that is exempt from U.S. income tax must attach to Form 8802 a copy of either the organization's determination letter from the IRS or the determination letter for the parent organization.

Exempt organizations that are not required to file and have not received a determination letter generally will not be issued a U.S. residency certification indicating that the organization is exempt. However, such organizations that have other means of proving entitlement to U.S. treaty benefits should complete Form 8802 and submit it with documentary evidence of entitlement to tax treaty benefits.

In cases where a domestic organization's exempt status is not verifiable, you still may be entitled to certification as a resident of the United States, provided you can produce evidence of your entitlement to treaty benefits. Evidence should consist of the entity's bylaws, corporate charter, trust agreement, partnership agreement, etc.

Federal, state, or local government agencies requesting U.S. residency certification that have not obtained a determination letter, private letter ruling, revenue ruling, etc., can submit in writing, on official government letterhead, a letter under penalties of perjury from a legally authorized government official that the organization is a government agency.

If the applicant was not required to file a U.S. return for the tax periods on which certification will be based, check the applicable box next to No. If the applicant does not fit in any of the categories listed, check “Other” and on the dotted line that follows, enter the code section that exempts the applicant from the requirement to file a U.S. return.

If the applicant was not required to file a U.S. return and the applicant is:

If you answered “Yes,” check the appropriate box and enter the parent's or parent organization's information. If the applicant is a minor child, enter the name, address, and TIN of the parent who reported the child's income.

If you answered “No,” attach proof of the parent's or parent organization's income and an explanation of why the parent is not required to file a tax return for the tax period(s) on which certification will be based.

The certification period is generally 1 year. You may request certification for both the current year and any number of prior years. If certification is requested for the current calendar year or a year for which a return is not yet required to be filed, see Pub. 686 for the penalties of perjury statement that must be provided with your application.

Enter the four-digit (YYYY) calendar year(s) for which you are requesting certification. However, see the Exception below.

If you entered the most recent prior year on this line, see Form 8802 Filed Before Return Posted by the IRS on page 1 of these instructions.

Enter the four-digit year and two-digit month (YYYYMM) for the end of the tax period(s) for which you were required to file your return that corresponds to the year(s) for which you are requesting certification (the certification year).

The North American Industry Classification System (NAICS) codes can be found in the instructions for your tax return (for example, Form 1120 or Schedule C (Form 1040)). If you do not provide a NAICS code on Form 8802 and one was not provided on the return you filed, one will not be entered automatically. Form 6166 will only be able to certify that you filed a return with a particular NAICS code if it matches the NAICS code on your return. If you provide a code that does not match, Form 6166 will state that you represent that your NAICS code is as stated on Form 8802.

Generally, the country or countries for which certification is requested will not be identified on Form 6166. However, there are two exceptions.

If the applicant is:

Providing your daytime phone number may help speed the processing of Form 8802. We may have questions about items on your application, such as the NAICS code, type of applicant, etc. By answering our questions over the phone, we may be able to continue processing your Form 8802 without mailing you a letter. If you are filing a joint application, you may enter either your or your spouse's daytime phone number.