Federal housing law
1118 Form 8802 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8802.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
1 Applicant’s name and taxpayer identification number as it should appear on the certification if different from above
2 Applicant’s address during the calendar year for which certification is requested, including country and ZIP or postal code. If a P.O. box, see instructions.
3a Mail Form 6166 to the following address:
b Appointee Information (see instructions): Appointee Name ▶ CAF No. ▶
Phone No. ▶ ( ) Fax No. ▶ ( )
4 Applicant is (check appropriate box(es)): a Individual. Check all applicable boxes.
U.S. citizen U.S. lawful permanent resident (green card holder) Sole proprietor Other U.S. resident alien. Type of entry visa ▶
Current nonimmigrant status ▶ and date of change (see instructions) ▶
Dual-status U.S. resident (see instructions). From ▶ to ▶
Partial-year Form 2555 filer (see instructions). U.S. resident from ▶ to ▶
c Trust. Check if: Grantor (U.S.) Simple Rev. Rul. 81-100 Trust IRA (for Individual) Grantor (foreign) Complex Section 584 IRA (for Financial Institution) d Estate e Corporation. If incorporated in the United States only, go to line 5. Otherwise, continue. Check if: Section 269B Section 943(e)(1) Section 953(d) Section 1504(d) Country or countries of incorporation ▶
If a dual-resident corporation, specify other country of residence ▶
If included on a consolidated return, attach page 1 of Form 1120 and Form 851. f S corporation g Employee benefit plan/trust. Plan number, if applicable ▶
h Exempt organization. If organized in the United States, check all applicable boxes.
Section 501(c) Section 501(c)(3) Governmental entity Indian tribe Other (specify) ▶
j Nominee applicant (must specify the type of entity/individual for whom the nominee is acting) ▶
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 10003D Form 8802 (Rev. 11-2018)
Form 8802 (Rev. 11-2018) Page 2
Applicant name:
5 Was the applicant required to file a U.S. tax form for the tax period(s) on which certification will be based? Yes. Check the appropriate box for the form filed and go to line 7.
990 990-T 1040 1041 1065 1120 1120S 3520-A 5227 5500 Other (specify) ▶
No. Attach explanation (see instructions). Check applicable box and go to line 6.
Minor child QSub U.S. DRE Foreign DRE Section 761(a) election FASIT Foreign partnership Other ▶
6 Was the applicant’s parent, parent organization or owner required to file a U.S. tax form? (Complete this line only if you checked “No” on line 5.)
Yes. Check the appropriate box for the form filed by the parent.
990 990-T 1040 1041 1065 1120 1120S 5500 Other (specify) ▶
Parent’s/owner’s name and address ▶
and U.S. taxpayer identification number ▶
No. Attach explanation (see instructions). 7 Calendar year(s) for which certification is requested. Note. If certification is for the current calendar year or a year for which a tax return is not yet required to be filed, a penalties of perjury statement from Table 2 of the instructions must be entered on line 10 or attached to Form 8802 (see instructions).
8 Tax period(s) on which certification will be based (see instructions).
9 Purpose of certification. Must check applicable box (see instructions).
Income tax VAT (specify NAICS codes) ▶
Other (must specify) ▶
10 Enter penalties of perjury statements and any additional required information here (see instructions).
Sign here
Keep a copy for your records.
▶¶
Applicant’s signature (or individual authorized to sign for the applicant)
Signature Date
Name and title (print or type)
Spouse’s signature. If a joint application, both must sign.
Name (print or type)
Under penalties of perjury, I declare that I have examined this application and accompanying attachments, and to the best of my knowledge and belief, they are true, correct, and complete. If I have designated a third party to receive the residency certification(s), I declare that the certification(s) will be used only for obtaining information or assistance from that person relating to matters designated on line 9.
Applicant’s daytime phone no.:
Form 8802 (Rev. 11-2018)
| Form 8802 (Rev. 11-2018) Worksheet for U.S. Residency Certification | n Application Page 3 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Applicant Name | Applicant Name | Applicant Name | Applicant Name | Applicant Name | Applicant Name | Applicant Name | Applicant TIN | Applicant TIN | Applicant TIN | Applicant TIN | Applicant TIN | Applicant TIN |
| Appointee Name (If Applicable) | Appointee Name (If Applicable) | Appointee Name (If Applicable) | Appointee Name (If Applicable) | Appointee Name (If Applicable) | Appointee Name (If Applicable) | Appointee Name (If Applicable) | Appointee Name (If Applicable) | Appointee Name (If Applicable) | Appointee Name (If Applicable) | Appointee Name (If Applicable) | Appointee Name (If Applicable) | Appointee Name (If Applicable) |
| Calendar year(s) for which certification is requested (must be the same year(s) indicated on line 7) | ||||||||||||
| 11 Enter the number of certifications needed in the column to the right of each country for which certification is requested. **Note.**If you are requesting certifications for more than one calendar year per country, enter the total number of certifications for all years for each country (see instructions). |
||||||||||||
| Column A | Column A | Column A | Column B | Column B | Column B | Column C | Column C | Column C | Column C | Column D | Column D | Column D |
| Country | CC | # | Country | CC | # | Country | Country | CC | # | Country | CC | # |
| Armenia | AM | Finland | FI | Latvia | Latvia | LG | South Africa | SF | ||||
| Australia | AS | France | FR | Lithuania | Lithuania | LH | Spain | SP | ||||
| Austria | AU | Georgia | GG | Luxembourg | Luxembourg | LU | Sri Lanka | CE | ||||
| Azerbaijan | AJ | Germany | GM | Mexico | Mexico | MX | Sweden | SW | ||||
| Bangladesh | BG | Greece | GR | Moldova | Moldova | MD | Switzerland | SZ | ||||
| Barbados | BB | Hungary | HU | Morocco | Morocco | MO | Tajikistan | TI | ||||
| Belarus | BO | Iceland | IC | Netherlands | Netherlands | NL | Thailand | TH | ||||
| Belgium | BE | India | IN | New Zealand | New Zealand | NZ | Trinidad and Tobago | TD | ||||
| Bermuda | BD | Indonesia | ID | Norway | Norway | NO | Tunisia | TS | ||||
| Bulgaria | BU | Ireland | EI | Pakistan | Pakistan | PK | Turkey | TU | ||||
| Canada | CA | Israel | IS | Philippines | Philippines | RP | Turkmenistan | TX | ||||
| China | CH | Italy | IT | Poland | Poland | PL | Ukraine | UP | ||||
| Cyprus | CY | Jamaica | JM | Portugal | Portugal | PO | United Kingdom | UK | ||||
| Czech Republic | EZ | Japan | JA | Romania | Romania | RO | Uzbekistan | UZ | ||||
| Denmark | DA | Kazakhstan | KZ | Russia | Russia | RS | Venezuela | VE | ||||
| Egypt | EG | Korea, South | KS | Slovak Republic | Slovak Republic | LO | ||||||
| Estonia | EN | Kyrgyzstan | KG | Slovenia | Slovenia | SI | ||||||
| Column A - Total | Column A - Total | Column B - Total | Column B - Total | Column C - Total | Column C - Total | Column C - Total | Column D - Total | Column D - Total | ||||
| 12 Enter the total number of certifications requested (add columns A, B, C, and D of line 11) . . . . . . . . . .▶ |