Do You Need to File Form 8802 Every Year?

Form 6166 is issued for specific certification years, but that does not mean a separate Form 8802 must always be filed for each year requested. The IRS allows one Form 8802 to request certification for the current year and any number of prior years.

A new Form 8802 is generally needed when a taxpayer later needs certification for a new year that was not included in an earlier application. A Form 6166 issued for one year does not automatically certify U.S. tax residency for a later year.

If you already have a certificate and are unsure whether it can still be used, see how long Form 6166 is valid.

Do You Need a New Form 8802 Every Year?

The answer depends on which certification years are included in the application.

The IRS states that the certification period is generally one year, but line 7 of Form 8802 can include the current year and any number of prior years. This means a taxpayer who needs certification for several eligible years may be able to request those years on the same Form 8802 rather than filing a separate application for each year.

More detail about entering certification years is available in what tax year to use on Form 8802.

Can One Form 8802 Request Multiple Tax Years?

Form 8802 allows applicants to request certification for the current year and prior years on the same application.

Each requested certification year must still be supported by the applicant's U.S. tax residency status and the applicable IRS filing requirements. Including several years on one application does not make an applicant eligible for a year for which the IRS cannot certify U.S. residency.

Eligibility requirements are covered in who qualifies for Form 6166.

Is the Form 8802 Fee Charged for Each Tax Year?

The IRS user fee is charged per Form 8802 application rather than per certification year.

An individual applicant currently pays $85 per Form 8802, and a nonindividual applicant generally pays $185 per Form 8802. The IRS states that the individual fee is the same regardless of the number of countries or tax years included on that application.

Current fee rules are covered in Form 8802 cost and user fees.

Can You Reuse an Old Form 6166 for a New Year?

A Form 6166 issued for an earlier certification year does not certify U.S. tax residency for a later year.

For example, a Form 6166 certifying residency for 20X1 does not automatically serve as a 20X2 residency certificate. If a foreign requester needs proof of U.S. tax residency for 20X2, the IRS must issue certification covering 20X2.

When Can You Request Form 6166?

The IRS can begin accepting requests for the next calendar year's certification on December 1. A request for that certification year with a postmark before December 1 cannot be processed and will be returned.

Applicants preparing for next year can review when can you file Form 8802.

Can You Request a Prior Year and the Current Year Together?

The IRS instructions state that Form 8802 can request certification for both the current year and any number of prior years.

Prior-year certification is different from a current-year request because the relevant tax return may already have been required to be filed. Applicants should make sure the requested certification year and the tax period entered on Form 8802 are correct.

More information is available in requesting Form 6166 for a prior year.

What If You Need More Forms 6166 for the Same Year?

Needing another certificate for the same tax period is different from requesting certification for a new year.

The IRS has an additional-request procedure for obtaining more Forms 6166 for a tax period for which certification has already been issued, provided the applicable requirements are met. A separate Form 8802 and user fee are generally required for an additional request.

Applicants who know they need certificates for several countries should consider including all eligible requests on the original application when possible. More information is available in requesting multiple Forms 6166 on one Form 8802.

What Is the Form 8802 Three-Year Procedure?

The IRS provides a special three-year procedure for certain estates, employee benefit plans or trusts, and exempt organizations.

Under this procedure, the first-year application can cover the current year and the following two years. However, this does not eliminate the need to submit Form 8802 in later years. A new Form 8802 is still submitted in years two and three, although some first-year information and documentation can be reused if there has been no material change.

The three-year procedure does not apply to most individual, corporation, partnership, or S corporation applicants.

Summary

Form 6166 certifies U.S. tax residency for specific certification years, but a separate Form 8802 is not required merely because more than one year is being requested. One Form 8802 can include the current year and any number of prior years.

A taxpayer who later needs certification for a new year that was not included in the original application will generally need another Form 8802. An earlier Form 6166 does not automatically certify residency for a later year.

Taxpayers ready to begin may prepare Form 8802 online using a guided application process.