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of 8821/2848’s›Note:

Foreign Claim Forms and/or Procedures

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

This section identifies some of the Foreign Claim Forms and/or procedures included in processing Form 8802.

All U.S. Residency Certification applications MUST include a Form 8802.

The foreign claim box must be checked if a foreign claim form is included with Form 8802. When a foreign form is attached, it must stay with the application until it can be associated with:

Form 6166, or

The rejection letter

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services
Internal Revenue Manual Part 21. Customer Account Services

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