Proof to keep

  • Signed Form 8802 and all attachments.
  • Pay.gov payment confirmation and upload confirmation if Pay.gov is used.
  • Fax confirmation, mailing receipt, or private-delivery proof for the IRS submission path.
  • Any IRS response, delay contact, Form 6166 letter, or denial notice.

Processing timing

The IRS Form 8802 page and instructions describe filing before the date the certificate is needed and contacting the IRS if there is a delay. Tax Paperwork does not monitor the application or receive Form 6166.

Stop before using the preview

Stop for professional review if treaty eligibility, U.S. residency status, appointee authority, current-year statements, entity applicant rules, or foreign withholding strategy is uncertain.

Primary sources IRS About Form 8802 IRS Instructions for Form 8802 IRS Form 6166 certification page