How do I get a US tax residency certificate (Form 6166)?

Two forms, one certificate

People search for "US tax residency certificate", but the IRS uses two numbers. Form 8802 is the application you fill in. Form 6166 is the certificate you receive: a computer-generated letter on US Department of the Treasury letterhead, signed in facsimile by the Field Director of the Philadelphia Accounts Management Center, stating that you (or your company) are a resident of the United States for federal income tax purposes for the year named. It is the US version of the tax residency certificate every treaty partner issues.

Form 6166 is issued per tax year and, if you ask, per country. Many foreign payers want a fresh one each year.

When you need Form 6166

• Treaty withholding rates. A foreign bank, broker, employer, publisher or pension fund will only apply the reduced rate in the US treaty with its country — or refund tax it over-withheld — when the IRS has certified your US residence.
• VAT exemption. Some countries exempt US businesses from local VAT on certain services only on production of Form 6166.
• Foreign tax filings. A foreign tax authority may ask for it when you claim you were not resident there because you were resident in the US.
• Compliance requests. Banks applying CRS or FATCA due diligence sometimes ask for it when a self-certification is not enough.

Who can request US tax residency certification

The IRS issues Form 6166 when it can verify that, for the year requested, you were subject to US tax as a resident — by citizenship, green card, or the Substantial Presence Test — and filed the return that status required. In practice that means:

• US citizens and green-card holders, wherever they live, who filed Form 1040 for the year.
• Resident aliens who met the Substantial Presence Test and filed Form 1040 as residents.
• Individuals with income below the filing threshold, provided they attach proof of income and a statement explaining why no return was required (under penalties of perjury if a US citizen).

You are not eligible for the year if:

• You did not file a required US return.
• You filed as a nonresident — Form 1040-NR or a US territory return.
• You are a dual resident who has used, or intends to use, a treaty tie-breaker to be treated as a resident of the other country. You cannot claim to be a nonresident of the US for the treaty and a resident of the US for the certificate in the same year.
• You were a dual-status alien (resident for part of the year, nonresident for the rest). You can still apply, but the form asks for the exact dates of your residency period and the certificate covers only those dates.

How to apply, step by step

1. 1Download the current Form 8802 and instructions from the IRS. Check the revision date printed on the form; the instructions are revised periodically and the fee, addresses and fax numbers live there.
2. 2Pay the user fee. Individuals pay $85 per Form 8802, regardless of how many countries or years the application covers; non-individual applicants pay $185. Pay on Pay.gov (search 'IRS Certs') — since 29 September 2024 you must upload a PDF of your completed Form 8802 when paying, for reconciliation only — or enclose a cheque or money order.
3. 3Complete the form: your name and TIN as they appear on your return, the tax year(s) and the country(ies) certification is for, the number of certificates you want for each, and the applicant type (line 4: individual — US citizen, green-card holder, or resident under the Substantial Presence Test, with dual-status dates if relevant).
4. 4For the current calendar year, or any year whose return is not yet due, add the penalties-of-perjury statement from Table 2 of the instructions on line 10 — you declare that you are a US resident and will remain one for the rest of the year.
5. 5Submit. If you paid electronically, write the Pay.gov confirmation number on page 1 and mail the form to Department of the Treasury, Internal Revenue Service, Philadelphia, PA 19255-0625, or fax it (up to 10 forms, 100 pages) to 877-824-9110 (US only) or 304-707-9792. If you enclosed a cheque, mail everything to Internal Revenue Service, US Residency Certification, Philadelphia, PA 19255-0625.
6. 6Wait. The IRS asks for at least 45 days before you need the certificate and will contact you after 30 days if there is a delay; the public status page only shows which month's receipts are being processed. Applications for a coming year postmarked before 1 December of the current year are returned unprocessed.

Since September 2025 eligible individuals can also complete the form through the IRS Online Account. The fee, eligibility rules and 45-day guidance are the same.

Information and tax periods to prepare

• Which year.

  The certificate is for the year in which the foreign income is paid. Ask the foreign payer whether they want the current year (perjury statement required) or the year of the last filed return.

• How many copies.

  One per payer or per treaty country, plus a spare — the IRS charges per application, not per certificate.

• Your filed return.

  The IRS matches Form 8802 against the return on file. If you have not filed yet for the year requested, expect the application to stall until you have, or until you attach the current year statement.

• Third-party appointee.

  If an accountant or the foreign payer is to receive the certificate, attach Form 2848 or Form 8821.

Residence and travel records behind the application

For a citizen or green-card holder, residence follows from status and the IRS checks the return, not your travel. For a resident alien under the Substantial Presence Test, the certificate rests on a day count: the year you are certifying must be one in which you met the weighted 183-day test and filed as a resident. If a foreign tax authority later disputes the certificate — arguing you were resident there under its rules — the question becomes where you actually were, day by day, and which country's tie-breaker applies.

Keep the day log for the certified year with the certificate: entry and exit dates, and the running weighted total. The Substantial Presence Test calculator produces that total from your US trip dates, and an exported travel report gives you the dated evidence a foreign authority may ask for.

Common mistakes

• Applying before the return is filed. Without a return on file the IRS cannot verify residence; add the current-year statement or file first.
• Paying on Pay.gov without uploading the form, or uploading it and never mailing or faxing it. The upload validates the payment; it is not the submission.
• Requesting a treaty position both ways. If you filed Form 8833 to be treated as a resident of the other country, you cannot get Form 6166 for the same year.
• Postmarking a next-year request before 1 December. It comes back unprocessed and you lose the weeks.
• Asking for one copy. Every payer wants an original. Request enough on the first application rather than paying another fee later.

Quellen

• IRS — Instructions for Form 8802, Application for United States Residency Certification
• IRS — About Form 8802
• IRS — Form 6166, Certification of U.S. Tax Residency
• Pay.gov — search "IRS Certs" to pay the Form 8802 user fee