Form 8802 Instructions 2023 - 2024

Form 8802 is the tax form used for requesting certification of US tax residency. Also known as Form 6166, certification of US tax residency enable eligible taxpayers to claim benefits under an income tax treaty or VAT exemption. 

The form itself is relatively easy to fill out. You will need to provide information about yourself and the business along with the foreign country.

Here is a step by step guide to filing Form 8802.

Form 8802 First Page

Start off filling out Form 8802 by entering your personal information and enter the electronic payment confirmation number. You will enter the applicant’s name, taxpayer identification number, and the address you want Form 6166 to be mailed. Following these, provide further information about yourself such as your citizenship status, the tax classification of the business, and exempt status.

Form 8802 Second Page

You will enter whether you are required to file a federal tax return on an individual or business basis for the tax year and enter the calendar year. On the form Line 8 is the one that gets the most questions. Enter the tax period that applies to the request for the certification of US tax residency. For the 2024 tax season, you need to enter 2023.