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hi I'm Teresa and I work for the Internal Revenue Service are you an individual corporation or other entity that needs verification of your us residency for tax purposes if so here are some tips to help you fill out form 8802 which is the us residency certification application if your application is approved the IRS will send you a certification letter that you can use to claim benefits under a tax treaty with a foreign country such as reduced withholding on income you receive from that country this letter can also help you if you are claiming exemption from a value-added tax imposed by a foreign country but before we get started you may want to know when to apply for certification in general you should mail or fax your application at least 45 days before you need certification certification requests for future years may not be postmarked or faxed earlier than December first of the current year there's a non-refundable user fee of $85 which you can pay by check or money order or electr

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