Claiming Treaty Benefits

Applicants can claim treaty benefits by submitting Form 8802, Application for United States Residency Certification, and foreign claim forms, when applicable.

Applicants that fail to file a claim with the foreign country for treaty benefits, which they are entitled to, and have paid or accrued foreign taxes exceeding the treaty rate may be double taxed. Applicants cannot submit a claim to the IRS (Form 1116, Foreign Tax Credit, or Form 1118, Foreign Tax Credit - Corporations) for the amount more than the treaty rate.