IRS Extends Form 8802 Residency Certification Information Collection
Individuals, businesses and nonprofits must comply with the extended Form 8802 residency certification collection; comments are due by Dec 14 2026.
The Internal Revenue Service issued a notice (FR Doc No. 2026-20962) on October 6, 2026 extending the information collection for Form 8802, Application for United States Residency Certification. The extension applies to individuals, for-profit entities and not-for-profit institutions that seek U.S. residency certification for tax treaty benefits. Written comments on the collection must be received on or before December 14, 2026 to be considered.
Form 8802 is used to request certification that an applicant is a U.S. resident for Federal tax purposes. The collection is identified by OMB Control Number 1545-1817 and is classified as an extension of a currently approved collection rather than a revision.
The IRS estimates that 130,132 respondents will file the form, with each response taking an estimated 3 hours, 38 minutes. The total annual burden is projected at 472,380 hours. The notice lists the affected public as individuals or households, business or other for-profit organizations, and not-for-profit institutions.
Comments are invited on the necessity, utility, accuracy of burden estimates, and ways to improve quality, clarity and reduce respondent burden, including the use of automated collection techniques. Submissions should be directed to Andres Garcia, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or emailed with "OMB Control No. 1545-1817" in the subject line. For additional information, Kerry Dennis can be reached at (202) 317-5751.
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