SECTION 2. BACKGROUND

1. Form 8802 is used to request Form 6166, a letter that the applicant may use as proof of the applicant’s status as a resident of the United States to claim benefits under an income tax treaty or an exemption from a value added tax (VAT) imposed by a foreign country. Applicants that are fiscally transparent for U.S. federal tax purposes, such as partnerships, S corporations and grantor trusts, may request certification based on the status of their partners, shareholders, owners or beneficiaries. Custodians must submit a separate Form 8802 on behalf of each account holder. Applications filed after March 31, 2012, have been charged a user fee of $85.00, without regard to whether the applicant is an individual or non-individual applicant.

.02 Among other requirements, Form 8802 requires the applicant to specify its taxpayer identification number (TIN) and, in the case of applicants that are fiscally transparent entities, the TINs of the applicant’s partners, shareholders, owners or beneficiaries. (A TIN includes, among other things, an individual taxpayer’s Social Security Number (SSN) or an entity’s Employer Identification Number (EIN).) Form 8802 also requires the applicant to specify the country or countries for which certification is requested, the number of Form(s) 6166 to be issued for each country, and the tax year(s) for which certification is requested. An applicant may request Form 6166 for multiple countries and multiple tax periods on a single Form 8802 application. See Form 8802 and instructions for additional information on the application process.

October 15, 2018 610 Bulletin No. 2018–42

.02 Private delivery services. Form 8802 will be treated as postmarked before December 1, 2018, if it is delivered via a private delivery service designated in https://www.irs.gov/pds to the address specified in the instructions to Form 8802 for private delivery and the private delivery service company accepts Form 8802 for delivery before December 1, 2018.

.03 Fax submissions. Filers may fax Form 8802 to the IRS after paying the user fee by electronic payment at the Pay.gov website ( www.pay.gov ) and recording the electronic payment confirmation number on Form 8802. In such cases, Form 8802 will be treated as postmarked before December 1, 2018, if the IRS receives Form 8802 with a valid electronic

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payment confirmation number by fax at one of the phone numbers designated in the Form 8802 instructions before December 1, 2018.