- The IRS is extending the current approval for Form 8802 without changes; the form remains required for those requesting official U.S. residency certification to support income tax treaty claims.
- Affected parties include individuals, businesses, and not-for-profit organizations; the estimated burden is roughly 3 hours and 38 minutes per response for over 130,000 annual filers.
- Submit written comments by December 14, 2026, to influence the OMB renewal process; focus on practical utility, accuracy of burden estimates, or ways to reduce respondent effort.
What This IRS Notice Means for Form 8802 Users
On October 14, 2026, the Internal Revenue Service published a notice inviting public input on the information collection associated with Form 8802, Application for United States Residency Certification. This is a routine step under the Paperwork Reduction Act to evaluate whether the form continues to serve its purpose efficiently.
Form 8802 allows individuals and entities to request certification that they are U.S. residents for federal tax purposes. The IRS reviews the submitted information to decide eligibility, and the resulting certification can be presented as evidence when claiming benefits under an income tax treaty with another country.
The current notice confirms there are no changes to the previously approved collection. It is simply an extension of the existing OMB approval (Control No. 1545-1817). The agency estimates 130,132 respondents will each spend about 3 hours and 38 minutes completing the form, resulting in approximately 472,380 total burden hours annually.
Who Is Affected and Practical Limits of the Certification Process
The collection applies to individuals or households, business or other for-profit organizations, and not-for-profit institutions that need official proof of U.S. residency. There is no indication that the process itself is changing, so current users should continue following existing instructions when preparing Form 8802.
Certification is not automatic; the IRS uses the details provided to verify residency status. The form is specifically tied to federal tax purposes and treaty benefits, so applicants should confirm with the relevant treaty partner country whether the U.S. certification will be accepted.
Republic Tax Relief notes that while this announcement addresses residency certification for treaty claims, separate questions about existing IRS tax debt or resolution options are not covered here. Taxpayers facing such issues can contact the firm for a free, no-obligation initial consultation to evaluate suitability, scope, fees, and availability of private tax-resolution services for communicating with the IRS.
How to Submit Comments and Next Steps for Interested Parties
Written comments must be received by December 14, 2026, to be assured of consideration. They can be mailed to Andres Garcia at the IRS address in Washington, DC, or emailed to [email protected]. Be sure to reference OMB Control No. 1545-1817 in the subject line.
The IRS welcomes feedback on five main areas: whether the collection is necessary and has practical utility; the accuracy of the burden estimate; ways to improve the quality, utility, and clarity of the information collected; methods to minimize burden, including through automation; and any capital, start-up, or ongoing costs.
All comments will be summarized, may be included in the OMB approval request, and will become public record. Individuals should avoid including confidential or sensitive personal information in their submissions. For more details or a copy of the collection, contact Kerry Dennis at (202) 317-5751.
Readers should verify current Form 8802 requirements and instructions directly on IRS.gov, as this notice only addresses the comment period for the information collection review.
Announcement covered: Oct 14, 2026.
General information only, not individual tax, legal, or financial advice. Rules, deadlines, and eligibility depend on your circumstances. Check current official guidance or consult a qualified professional.
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