Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on this form under sections 6103 and 6109 of the Internal Revenue Code. You are required to provide
the information
requested on this form only if you wish to have your U.S. residency for tax purposes certified in order to claim certain benefits
under a tax treaty
between the United States and the foreign country (countries) indicated on Form 8802. We need this information to determine
if the applicant, in order
to obtain benefits under a tax treaty, can be certified as a U.S. resident for tax purposes for the period specified. Failure
to provide the requested
information may prevent certification. Providing false or fraudulent information may subject you to penalties. If you designate
an appointee to
receive Form 6166, but do not provide all of the information requested, we may be unable to honor the designation.
We may disclose the information to the tax authorities of other countries pursuant to a tax treaty. We may disclose this information
to the
Department of Justice for civil and criminal litigation. We may also disclose this information to cities, states, and the
District of Columbia for use
in administering their tax laws, to federal and state agencies to enforce federal nontax criminal laws, or to federal law
enforcement and intelligence
agencies to combat terrorism.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless
the form displays a valid
OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may
become material in the
administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by
section 6103.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time
is:
| Recordkeeping |
52 min.
|
Learning about the law
or the form |
1hr., 24 min.
|
| Preparing the form |
1 hr., 7 min.
|
Copying, assembling, and sending the form
to the IRS |
48 min.
|
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would
be happy to hear from
you. You can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution
Ave. NW, IR-6406,
Washington, DC 20224. Do not send the form to this address. Instead, see Where To Apply on page 2.
