What is this form for?

Form 8802 asks the IRS to say you were a US resident for a calendar year. The letter they send later is Form 6166. People use it when a foreign bank, employer, or tax office wants proof before they apply a tax treaty. We fax the application. We do not fax Form 6166, and we do not get a fax number for the reply.

Do I pay the IRS on this page?

No. Pay the IRS first on Pay.gov: $105 if you are a person, $230 if you are a company, partnership, or other applicant. Those amounts are from the IRS web page as of 2 October 2026, not the older instruction PDF. $29.99 is only the SingleFax fee to prepare and fax the form. Uploading a file on Pay.gov is not the same as filing.

Which year do I enter?

The calendar year you need certified. Example: 2025, if a foreign payer wants proof you were a US resident for income earned in 2025. It is a four-digit year, not a tax form number.

How many pages can I send?

The IRS rejects more than 10 Forms 8802, or more than 100 pages, in one fax. Upload at most 99 pages, including your forms and attachments. Our cover adds the final page.

SingleFax

File Form 8802 by fax

Name: Form 8802 by fax
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Ask the IRS for a letter that you were a US resident in a given year. Example: a bank in Germany wants Form 6166 before it applies the tax treaty. Our fee is $29.99. The IRS fee is separate and paid first on Pay.gov: $105 for a person, $230 for anyone else.

This is not the form a US payer files when a tax treaty exempts a nonresident’s pay. That is Form 8233. Step-by-step: how to fax Form 8802.

Step 1 of 3, Who needs the certificate

Who needs the certificate?

The person or company the foreign tax office will ask about. Not SingleFax, and not the foreign bank.

Who is applying?

A person pays the IRS $105. A company, partnership, trust, or estate pays $230.

Residency status (line 4a)

Applicant name

The name on your tax return. Example: Jane Example, or Acme Widgets LLC.

Taxpayer identification number

SSN or ITIN for a person, for example 123-45-6789. EIN for a company, for example 12-3456789.

Street address

Where the applicant lived during the year being certified (line 2). Example: 100 Main Street.

City, state, and ZIP

Example: Albany, NY 12207.

Mail Form 6166 to (line 3a)

Full mailing address including city, state, postal code, and country. This can differ from the address during the certified year.

Calendar year to certify

The year the foreign payer cares about. Example: 2025. Not the year you are filling out this form, unless they are the same.

File Form 8802 by fax

Who needs the certificate?

FAQ