IRS to Change User Fees for Obtaining U.S. Tax Certifications

26 CFR 601.702: Publication, public inspection, and specific requests for records.

(Also: Part l, Section 6103(p)(2))

SECTION 1. PURPOSE

This revenue procedure announces a change in user fees that will be charged by the Service to process certain Forms 8802, Application for United States Residency Certification. This change in user fees will apply to applications of non-individual applicants that are postmarked on or after December 1, 2018, and will be reflected in the next revision of Form 8802 and accompanying instructions.

SECTION 2. BACKGROUND

01. 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.

.03 Payment of user fees for Form 8802 may be made by check, money order, or electronic payment. The specific instructions for making payments are included in the instructions to Form 8802.

SECTION 3. SCOPE

.01 Requests postmarked on or after December 1, 2018. User fees for Forms 8802 postmarked on or after December 1, 2018, are as follows:

(1) Requests by individual applicants. A user fee of $85.00 per Form 8802 will continue to be charged for a request by an individual applicant, regardless of the number of countries for which certification is requested or the number of tax year(s) to which the certification applies. For this purpose, an individual applicant means an individual who is a citizen of the United States or a resident thereof, within the meaning of section 7701(b)(1)(A) of the Internal Revenue Code.

(2) Requests by applicants other than individuals. A user fee of $185.00 per Form 8802 will be charged for a request by each non-individual applicant.

(3) Fiscally transparent entities. A partnership, S corporation, grantor trust, or other fiscally transparent entity will be charged a single $185.00 user fee with respect to all Forms 6166 issued under its EIN, notwithstanding that the Internal Revenue Service will verify the tax status of each of the partners, owners, or beneficiaries of the entity who have consented to the request for certification.

(4) Custodial accounts. A custodian requesting certification on behalf of an account holder will continue to be charged a user fee for each account holder TIN, depending upon whether that account holder is an individual or non-individual applicant.

(5) Multiple requests. Because any additional request for Form 6166 submitted by an applicant on a separate Form 8802 will require the payment of an additional $85.00 or $185.00 user fee charge, an applicant is encouraged to include all Form 6166 requests relevant to a single Form 8802 to avoid multiple user fee charges.

(6) Generally non-refundable. The Form 8802 user fee is not refundable except in cases of overpayment due to mathematical error or mistake.

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

SECTION 4. EFFECT ON OTHER DOCUMENTS

This revenue procedure modifies and supersedes Rev. Proc. 2006–35, 2006–2 C.B. 434, as modified by Notice 2006–90, 2006–2 C.B. 688, and Rev. Proc. 2007–22, 2007–1 C.B. 675.

SECTION 5. EFFECTIVE DATE

This revenue procedure is effective for Form 8802 applications received with a postmark date on or after December 1, 2018.

SECTION 6. DRAFTING INFORMATION

The principal author of this revenue procedure is Jeffrey L. Vinnik of the Office of Associate Chief Counsel (International). For further information regarding this revenue procedure, contact Mr. Vinnik at (202) 317-4959 (not a toll free number). For the latest information about developments related to Form 8802 and its instructions, go to www.irs.gov/form8802.