IRSフォーム8802は、米国の納税者が米国の居住証明書の公式認証を取得するプロセスを開始するために使用する申請書です。本質的に、これは、通常の所得税申告以外の目的で、居住者ステータスを確認する書類が必要であることをIRSに示す正式なリクエストです。

When you submit Form 8802, you are asking the IRS to issue a certification (commonly delivered as Form 6166) that verifies your status as a U.S. resident for tax purposes. This certification is used primarily to claim treaty benefits, for example to secure reduced tax withholding rates or exemptions on certain types of income under a tax treaty between the United States and a foreign country. Essentially, it validates your residency status in the eyes of foreign tax authorities, thereby helping you avoid or reduce double taxation.
Faxing is only available once you have paid the Form 8802 user fee through Pay.gov and entered your payment confirmation number on page 1, applicants paying by check or money order must mail their form instead. You can fax up to 10 Forms 8802, including all attachments, for a maximum of 100 pages per transmission, with a cover sheet stating the total page count.
Form 8802 carries a nonrefundable $85 (individual) or $185 (business, trust, or other non-individual) user fee, paid through Pay.gov before you can fax the form. Once you have your payment confirmation number, Fax.Plus lets you send your completed Form 8802 and all required attachments straight from your computer, phone, or email, with a timestamped confirmation so you have proof the IRS received your request for Form 6166.
Form 8802 carries a nonrefundable IRS user fee: $85 per application for an individual applicant, or $185 per application for a business, trust, estate, or other non-individual applicant. The fee applies once per Form 8802 submitted, regardless of how many countries or tax years the certification covers.
The IRS advises submitting your application, including full payment, at least 45 days before you need your Form 6166. If your request will take longer, the IRS says it will contact you after 30 days to let you know about the delay.
Form 8802 is the application you submit to the IRS. Form 6166 is the actual residency certification letter the IRS issues once your Form 8802 is approved, that's the document a foreign tax authority or institution will actually ask to see, not a copy of your Form 8802.
Yes, and the IRS specifically encourages it. Since the user fee applies per Form 8802 submitted rather than per country, listing every country and tax year you need certification for on one application avoids paying the $85 or $185 fee multiple times.
There's no fixed filing deadline, but the IRS won't accept an early request. A current-year Form 8802 postmarked before December 1 of the prior year will be returned to you unprocessed, so the earliest you can request next year's certification is December 1 of this year.
Requesting a U.S. residency certification is often just one step in a larger cross-border tax filing. Here's what else comes up around treaty benefits and IRS documentation by fax.
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