Form 8802 is the application for Form 6166, the IRS letter that certifies you were a US resident for tax purposes. Foreign payers and tax offices ask for it before applying a treaty-reduced withholding rate or a VAT exemption. From October 1, 2026 the user fee is $105 for individuals and $230 for everyone else, and the IRS says to send the application at least 45 days before you need the letter.
This guide follows the Instructions for Form 8802 (Rev. October 2026), as of October 2026. The fee figures are the IRS's own and are nonrefundable.
What Form 6166 does for you
Many countries withhold tax on income paid to non-residents. A treaty often cuts that rate, sometimes to zero, but the paying country wants proof you're a US resident. Form 6166 is that proof: a computer-generated letter on Treasury letterhead certifying your residency for the period you asked about. You send it to the foreign withholding agent. Some countries then withhold at the treaty rate straight away, while others withhold at their normal rate and refund the excess once they see it.
It can also support a claim for exemption from a foreign VAT, although the IRS can only certify your federal income tax status, not any other condition the foreign country sets. And you can't use it to prove US tax was paid for a foreign tax credit.
The fees from October 2026
| Applicant | User fee per Form 8802 |
|---|---|
| Individual applicant | $105 |
| Non-individual applicant (companies, partnerships, trusts, estates and others) | $230 |
The fee is per application, not per certificate. An individual pays $105 per Form 8802 however many countries or tax years it covers. Applications aren't processed until the fee is paid, and paying through Pay.gov now means uploading a copy of the Form 8802 with the payment, combined into one PDF of no more than 15MB if you're paying for several.
Who isn't eligible
- You didn't file a required US return for the period the certificate is based on.
- You filed as a nonresident, for example on Form 1040-NR or Form 1120-F.
- You're a dual-resident individual in the situations the instructions describe.
- A partnership itself can't be certified as a resident, because partnerships aren't US residents under treaty residence articles. The certification looks through to partners who filed as US residents.
Special cases on the application
- A green card holder who recently arrived and hasn't filed a US return yet should attach a copy of their current Form I-551, or a statement from US Citizenship and Immigration Services instead.
- A sole proprietor gives the details of the owner's return on line 6, as if the individual who filed the Schedule C were asking.
- A disregarded entity's certificate says its single owner filed a return as a US resident.
- Form 8802 is also on the IRS mobile-friendly forms service, which lets you file for free, directly and in real time.
Timing rules that catch people
- Mail the application, with the full fee, at least 45 days before you need to submit Form 6166.
- The IRS contacts you after 30 days if there'll be a delay.
- You can't apply early for a current-year certificate: a request postmarked before December 1 of the prior year is returned.
- Estates, employee benefit plans and exempt organisations can use a 3-year procedure, filing a Form 8802 each year but attaching the year 1 form in years 2 and 3.
Lines worth checking twice
| Line | Why it matters |
|---|---|
| 2 | Your address for the calendar year being certified, with special rules if you lived abroad |
| 4 | Applicant type: individual, partnership, trust, estate, plan, exempt organisation and so on |
| 7 | The calendar year or period you want certified |
| 9 | Purpose of certification. Leave it blank and the application is sent back |
| 10 | The penalties of perjury statement and signature |
If you're asking for treaty benefits, line 9 has to name a treaty country. Requests for a non-treaty country are returned too. Where a representative files for you, attach Form 2848 or Form 8821.
How to send it
- Pay the user fee on Pay.gov (search for IRS Certs) and enter the confirmation number on page 1.
- Mail Form 8802 and attachments to the Department of the Treasury, Internal Revenue Service, Philadelphia, PA 19255-0625, or use the private delivery address in the instructions.
- Or fax up to 10 Forms 8802, with attachments, up to 100 pages, to the numbers in the instructions.
- For questions, the residency line is 267-941-1000 (not toll-free).
Treaty changes to know about
The instructions flag several. The US partially suspended its treaty with Russia from August 16, 2024. The treaty with Hungary ceased to have effect for withholding taxes on amounts paid on or after January 1, 2024. The US-Chile treaty entered into force on December 19, 2023. If a certificate is for a country on that list, check what it can still do for you before paying the fee. To claim the treaty position on your own US return, see Form 8833.
The verdict
If a foreign customer, platform or tax office asks for proof of US residency, Form 8802 is the route and it needs planning. File after December 1 for the coming year, pay the new fee, fill in line 9, and allow the 45 days before the letter is due. If you're paying online, don't forget the PDF upload: the IRS uses it to validate and reconcile your payment.
Your adviser may mention this one, and the farmers cooperative exemption application guide explains it.
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Frequently asked questions
What is Form 8802?
It's the application to the IRS for Form 6166, a letter certifying US residency for tax treaty or VAT purposes.
How much does Form 8802 cost?
From October 1, 2026 the nonrefundable user fee is $105 for individuals and $230 for non-individual applicants, per application.
How long does Form 6166 take?
The IRS says to apply at least 45 days before you need the letter, and it will contact you after 30 days if there's a delay.
Can I use Form 6166 for a foreign tax credit?
No. The instructions say Form 6166 can't be used to show US taxes were paid for a foreign tax credit.
Can a partnership get Form 6166?
Not as a resident itself. Partnerships aren't US residents under treaties, so certification covers partners who filed as US residents.
When can I apply for next year's certificate?
Not before December 1 of the prior year. Earlier postmarks are returned.
