US·UK Accountants

Glossary · Cross-Border

Form 8802

Form 8802 requests IRS certification of US tax residency (issued as Form 6166), used to claim US-UK treaty benefits and reduce foreign withholding tax on US-connected income.

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By Sam H., Founder & Lead Advisor

ACCA · ACA · Reviewed by Katie M.

Application for United States Residency Certification

In more detail

Form 8802 is the application that produces Form 6166, an IRS letter certifying that a person or entity is a US tax resident for treaty purposes. It is used to claim reduced withholding or exemptions under the US-UK treaty — for example to lower foreign tax withheld on dividends, interest, royalties, or pension income. The application carries a user fee and can take time to process, so it is best requested well before the income arises.

Does Form 8802 apply to your situation?

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