How To Fill Out IRS Form 8802 (US Residency Certificate)
Alright let’s do this! The most recent questions I have been getting lately is how to fill out the IRS Form 8802 to get your US Residency Certificate (Form 6166). You need to do this ideally 45 days before you plan on departing (however you can designate an appointee you trust to send it to you in South Korea prior to receiving your first paycheck). So I will give you some helpful hints to set your mind at ease. However, of course with any of this I would recommend that if you feel completely lost then just head on down to your local tax office to have them help you out. The application fee is $85.00 so you want to avoid making mistakes.
Now something to note is that for US applicants as long as you do not make more than $91,000 while you are abroad then you should not be required to pay any income tax to the United States. Yet, of course to avoid a red flag in the IRS’s system I would definitely still file even though you won’t have to pay anything. However, while you are escaping the grasps of Uncle Sam there are still taxes in South Korea. Luckily as incoming teachers we have the opportunity to embrace 2 years of tax exemption. After that 2 years of course we would have to start paying taxes in South Korea. For now though we are free of it.
Okay so are you guys ready? Let’s take a look at this form. Note: This will be from the perspective of a first time applicant and a USA resident.
The US Taxpayer Identification Number is your Social Security Number. I have had a few people who have asked me since they weren’t sure what it was. So pure and simple it’s just your SSN.
1. Enter your name and social security number.
2. Write in your permanent residential address for the year requested. I wrote in my parent’s address so that my mother (My 3 rd Party Appointee) can handle my documents should it be necessary. Do not write in a PO Box since the IRS Instructions clearly state that they may reject P.O. Box address entered. They need to verify that you are residing in the USA. So be sure to put down your residential address.
3a. Where do you want this mailed to? Again I put my parent’s/my address since I currently live at home with my mother.
3b. Now you don’t have to give any appointee information unless it is your intention to have someone forward or receive the document. However, I chose to write down my mother just in case if some weird thing happened where I didn’t get the form in time. For those doing this for the August intake I would suggest it just because it took me 3 months to get mine because of a fluke in the IRS’s system.
4. I checked (a) for individual and U.S. citizen. However, you will need to check whichever option best applies to you.
Next Page: Enter your name.
5. Did you file taxes last year? Yes I did file taxes so I chose the form I used which was a 1040. However, some of you may not have filed taxes because you were students and didn’t work. In that case you would choose: No/Other and then state the reason. The reason could be student/no income.
6. If you chose No/student option and you were a dependent on your parent’s income taxes then you would need to enter their tax information:
which form they used, basic information, address, and a parent ’ s social security number. Leave this area blank though if you chose the yes option on line 5.
7. 2013 (Calendar year for which the certification is requested)
8. I used the format, YYYYMM, however I have read other places where people have called the IRS and they use a form that has all years instead of months. So it’s up to you just make sure you call first if you want to go that route. This is just a fussy way of getting you to state that yes I did indeed file income taxes lol. I filed for 2012 and the last month of the calendar year for which I filed was 12. So YYYY= 2012 and MM= 12 so all together it is: 201212. That is the six digit number I entered. Be sure to read over the instructions or give the IRS a call to pick the best option for you.
9. Purpose of the certification: Income tax.
10. The perjury statement will depend on your own personal circumstances. See the instructions for the best option. Note for teachers: We do not have our contract dates so I would skip the teaching statement and use the standard statement. Call the IRS if you are unsure. Mine was: “This certification is given under penalties of perjury and to the best of my knowledge and belief; the statements are true, correct, and complete. (First and Last name), (social security number), is a U.S. resident and will continue to be throughout the current tax year.
Sign and print your name, Date, Phone number
Next Page: Worksheet for U.S. Residency Certification Application
Name, Social Security Number, 2013 (this year)
State how many copies you would like to receive. You do not need many because you are only going to present the original to your school and then give them a photocopy of it. Up to you though.
Payment Method: I chose to pay with a check made out to the United States Treasury for $85.00 and the check option’s address was: Internal Revenue Service, P.O. Box 71052,Philadelphia, PA 19176-6052. **See instructions if you plan to use a private delivery service.**
They also have an Epay option found at: ( http://www.irs.gov/uac/Electronic-Payment-of-User-Fees ). Just select the 3 rd option US Residency and click to leave the site option and it will take you to the Epay site. If you decided to do the Epay option then you would send your application to this address: Department of the Treasury, Internal Revenue Service, Philadelphia, PA 19255-0625. **See instructions if you plan to use a private delivery service.**
Then according to the instructions they also have a Fax option although I would be iffy about that from years of working in an office setting since papers can get misplaced. Up to you though just be sure to include a cover sheet. Fax. You can fax up to 10 Forms 8802 (including all required attachments) for a maximum of 50 pages to the fax numbers below. A fax cover sheet stating the number of pages included in the transmission must be used.The following fax numbers are not toll-free:(267) 941-1035 or (267) 941-1366.
I hope this helped you out! I know IRS forms can be stressful and confusing. Don’t worry though just think of the positive outcome once you get to South Korea. Best wishes!
Once it arrives back in the mail it will look like this with 2 pages included.
Need to check up on your application? —> Call toll free: 1-(267) 941-1000