Form 8802

Form 8802, Application for United States Residency Certification

By RepeatForm team

Form 8802 is the application for U.S. residency certification. The IRS says it is used to request Form 6166, a letter of U.S. residency certification for claiming benefits under an income tax treaty or VAT exemption. RepeatForm helps when you apply again: upload a Form 8802 you completed and the current blank, then review.

Tested with the irs.gov edition dated Rev. October 2026

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What Form 8802 is for

The IRS instructions say "Form 8802 is used to request Form 6166, a letter of U.S. residency certification for purposes of claiming benefits under an income tax treaty or VAT exemption. You cannot use Form 6166 to substantiate that U.S. taxes were paid for purposes of claiming a foreign tax credit." RepeatForm does not decide whether you qualify.

Form 8802 and Form 6166

Form 8802 is the application; Form 6166 is the certification letter the IRS sends back. On line 3a of the form you give the address where to mail Form 6166, and line 3b is for an appointee. RepeatForm helps with the application only.

Fee and timing

The instructions say "A Form 8802 application(s) will not be processed until the nonrefundable user fee is paid." They advise you to "mail your application, including full payment of the user fee, at least 45 days before the date you need to submit Form 6166." The fee changed on October 1, 2026, so this page gives no amounts: read the current instructions on irs.gov.

Who signs

The form has a signature line with the date and daytime phone number, and says "Spouse's signature. If a joint application, both must sign." RepeatForm carries the date but not the signature, so you sign by hand.

Using the same details for the next application

Upload a Form 8802 you completed and the current blank; RepeatForm carries the matching answers across; you review them, then preview the PDF before you export. The applicant, address and appointee details are the part you save retyping.

What carries over

  • ✓The applicant's name and U.S. taxpayer identification number, where they match in both copies
  • ✓The applicant's address, and the address to mail Form 6166 to, where they match in both copies
  • ✓Appointee information (name, CAF number, phone and fax), where it matches in both copies
  • ✓Anything else that matches in both copies. Check it yourself; the certification year, the countries and the payment are different every time

What never carries over

  • ✓Line 7, "Calendar year(s) for which certification is requested," and the countries. Each application names its own years and countries, so enter them again. Estates, employee benefit plans/trusts and exempt organizations may use a 3-year procedure, which the instructions describe; the instructions say you "must submit a Form 8802 for each year" under it.
  • ✓Payment details. The top of the form is for IRS use and payment confirmation, so enter those yourself.
  • ✓Anything the IRS prints and locks on the form, and anything in your completed copy that does not appear in the blank form.
  • ✓A signature. The PDF's signature box does not carry; sign by hand, and both spouses sign on a joint application.
  • ✓Sending the form and paying the fee. A completed form does nothing until the IRS has it and the fee is paid.

If the IRS has a new edition

The IRS publishes a new Form 8802 when the form changes. Carrying an earlier copy into the new one works for many answers, but some fields are renamed or moved and match only partly, so check every line on the new form in Review before you export.

The individual return the certification relates to: Form 1040.

Get the current form from irs.gov

How it works

Move matching answers into the new form, then check the PDF.

Upload the two versions, check what matched, then inspect the finished PDF before paying.

Upload two PDFs

Start with the Form 8802 you completed before and the current blank.

Check matching answers

Review what RepeatForm found before creating Preview.

Preview the result

Inspect the exact completed PDF before paying.

Free to upload, review and preview. Pay $6.99 USD once to download the PDF you checked. No subscription.

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Good to know

  • ✓You review every carried-over answer. RepeatForm does not guarantee the form is correct and cannot promise the IRS will accept it or issue a certification.
  • ✓RepeatForm does not give tax or legal advice. It cannot tell you who is eligible, which years or countries to request, or what fee applies. Use the IRS instructions or a qualified adviser.
  • ✓RepeatForm does not pay the user fee, send the application to the IRS or file anything for you.
  • ✓It works with digital, text-selectable PDFs only. Scans, photos and handwriting are not supported.
  • ✓Same or recent editions work best. If the form changed you may get fewer matches, so check the preview carefully and get the current form from irs.gov.

Not sure whether your form is supported? See the list on supported PDFs.

Want to know how reuse works with any PDF form? Read how to copy PDF form fields.

FAQ

FAQ

What is Form 8802 used for?+

The IRS instructions say "Form 8802 is used to request Form 6166, a letter of U.S. residency certification for purposes of claiming benefits under an income tax treaty or VAT exemption." RepeatForm helps you reuse the details; it does not decide who is eligible.

How long does Form 8802 take to process?+

The instructions say to mail the application "at least 45 days before the date you need to submit Form 6166," and "We will contact you after 30 days if there will be a delay in processing your application." RepeatForm cannot say how long yours will take.

What is the Form 8802 user fee?+

The fee is set by the IRS and changed on October 1, 2026, so this page does not repeat an amount. The instructions state it, and say "A Form 8802 application(s) will not be processed until the nonrefundable user fee is paid." RepeatForm does not pay it for you.

Can I reuse a Form 8802 I filled out before?+

You can reuse the applicant's name and taxpayer identification number, address and appointee information where they match. The certification year, countries and payment change, so enter them again and check every line in Review. The date carries but the signature does not: sign by hand.

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