Form8802, Application for United States Residency Certification is used to request a certificate of residency, Form 6166, that residents of the United States may need to claim income tax treaty benefits and certain other tax benefits in foreign countries.
You should mail your application, including full payment of the user fee, at least 45 days before the date you need to submit Form 6166. We will contact you after 30 days if there will be a delay in processing your application. You can call
267-941-1000 (not a toll-free number) and select the U.S. residency option if you have questions regarding your application.
Note: A user fee is charged to process all Forms 8802. Revenue Procedure 2018-50 announced a user fee increase for non-individual applicants effective December 1, 2018. Please review the Form 8802 instructions PDF for further details.
You can access the electronic payment page at the Pay.gov website. Go to Pay.gov and enter "IRS Certs" in the search box. At the "IRS Certs" topic, click the "Continue" button. Follow the on-screen prompts and enter the required information when requested.
Fax - If the user fee payment is made electronically, you can fax up to 10 Forms 8802 (including all required attachments) for a maximum of 100 pages to the fax numbers below. You must use a fax cover sheet stating the number of pages included in the transmission. The following fax numbers are available.
Many U.S. treaty partners require the IRS to certify that the person claiming treaty benefits is a resident of the United States for federal tax purposes. The IRS provides this residency certification on Form 6166, a letter of U.S. residency certification.
The Internal Revenue Service (IRS) procedure for requesting a certificate of residency (Form 6166) from the Philadelphia Accounts Management Center is the submission of Form 8802, Application for United States Residency Certification. Use of the Form 8802 is mandatory.
Form 6166 is a letter printed on U.S. Department of Treasury stationery certifying that the individuals or entities listed are residents of the United States for purposes of the income tax laws of the United States. You may use this form to claim income tax treaty benefits and certain other tax benefits in foreign countries. Please refer to the instructions for Form 8802.
A user fee is charged to process all Forms 8802. Revenue Procedure 2018-50 announced a user fee increase for non-individual applicants effective December 1, 2018. Please review the Form 8802 Instructions for further details.
NOTE: This statement is required of all taxpayers in this situation. In some instances, the taxpayer will not have been a resident for the prior year and therefore will only attest to residency status in the current year.
A taxpayer may appoint a third party to submit Form 8802 on his behalf. In this situation the taxpayer may have to provide additional forms to the IRS which authorizes the IRS to deal with the third party appointee. Refer to the Instructions for Form 8802.
Form 8802 will not be considered complete and valid if the application is not signed and dated by an individual who has the authority to sign Form 8802. Please refer to the Instructions for Form 8802 for a list of the persons authorized to sign Form 8802.
Form 6166 may also be used as a proof of U.S. tax residency status for purposes of obtaining an exemption from a VAT imposed by a foreign country. In connection with a VAT request the United States can certify only to certain matters in relation to your U.S. federal income tax status and not that you meet any other requirements for a VAT exemption in a foreign country.
In instances where double taxation has occurred, or is expected to occur, in a treaty jurisdiction and the taxpayer believes that he/she/it is a resident of the United States for treaty purposes, requests for relief may be submitted to the competent authority.
Note: This page contains one or more references to the Internal Revenue Code (IRC), Treasury regulations, court cases, or other official tax guidance. References to these legal authorities are included for the convenience of those who would like to read the technical reference material. To access the applicable IRC sections, Treasury regulations, or other official tax guidance, visit the Tax code, regulations, and official guidance page. To access any Tax Court case opinions issued after September 24, 1995, visit the Opinions search page of the United States Tax Court.
A Certificate of Residence enables Monroe Community College to bill your county for part of your tuition costs. Without a valid Certificate of Residence, you will be considered a non-resident of New York State and will then have to pay double tuition when you register.
Certificates cannot be dated more than 2 months prior to the date you register for classes. They must be submitted to the Student Accounts Office no later than 30 days after the start of the semester. Contact your County Treasurer's Office to see if it has other restrictions or requirements.
You obtain a Certificate of Residence from the county of your permanent residence by providing proof of residency. In most cases this is your County Treasurer's Office. The application can be submitted to them electronically, in person, or via mail, but we encourage you to contact your county to see what type(s) of proof they require.
Students who have been a permanent resident of Monroe County for at least the previous 6 months (and New York State for the previous year) need to fill out the Certificate of Residence affidavit and submit it directly to the Student Accounts Office. Please note that you may be required to provide proof of your permanent residence in Monroe County.
If you have not been a permanent resident of New York State for at least one year prior to the semester you plan on attending, you must pay non-resident tuition. Non-residents include international students (holding an F-1 visa), temporary residents such as out-of-state residents attending another local college or here on short-term job assignments, and any other person who is in the United States on a visa.
Immigrants must provide proof of their permanent resident status (official documentation from US Citizenship and Immigration Service) as well as proof that they have been a New York State resident for at least one year prior to the start of classes. For additional information relating to which visa categories of non-immigrant aliens may qualify for the resident rate, as well as the documentation required, please email
certificate...@monroecc.edu.
Where available, you can submit a form by entering information in the appropriate text fields and clicking the Submit button, or you can download forms and fill them out when it's convenient for you. Many of the forms still require your signature; please either mail or deliver these to our offices.
Please note, most Dutchess County forms are available as PDF documents. This format requires that you have Adobe Acrobat Reader installed on your PC. Click on the Adobe Acrobat Reader icon to download a free copy of this software.
Certificates of Residence are issued to Dutchess County residents who are planning to attend community colleges within New York State (excluding Dutchess Community College which does its own certificates.) Certificates may be filed with the Commissioner of Finance no sooner than sixty (60) days prior to and no later than thirty (30) days after the class start date. Each applicant must have resided in Dutchess County for at least six (6) months and in New York State for at least one (1) year immediately prior to the date of application. Required proof of residency is outlined in the Certificate of Residence Information Sheet (.pdf). The Affidavit (or Affirmation) and Application for Certificate of Residence (.pdf) can be obtained from the County or the community college. Applicants can submit their applications by US Mail, email or fax (845-486-2198). E-mail address:
accounti...@dutchessny.gov
Each hotel, motel, bed & breakfast, boarding house, conference center, short term rentals and tourist home, which is used for the lodging of guests must be registered with the Commissioner of Finance. Use this Contact Us form to submit changes to the Department of Finance.
Effective August 1, 2007, every person recording a conveyance of real property located in the Town of Red Hook, must at the same time file a Red Hook Transfer Tax Return Form (.pdf) with the County Clerk, and pay the required amount of tax, if any.
The Request for Taxpayer Identification and Certification (IRS Form W-9) (.pdf) is required by the IRS to request the taxpayer identification number of a U.S. person for any payments received as a non-employee. Some examples of types of payments are for services provided to the County such as: legal, medical, repair, maintenance or rental.
To qualify for the resident tuition fee, a student is required by law (NYS Education Law, Section 6305) to present once each academic year, a residency certificate indicating that he or she has been a legal resident of the State of New York for one year, and of a county for six months. The certificate of residency obtained from your home county is the only proof of residence that qualifies for resident or in-state tuition.
New York State Counties will issue certificates up to 60 calendar days prior to registration and until 30 calendar days into the semester. Counties are permitted by law to refuse applications after the 30th day of the semester. Many counties adhere to this deadline with NO EXCEPTIONS.
Note: Tuition bills will include non-resident charges for students who have not submitted a valid certificate of residency to the Student Accounts Office. Non-resident charges DOUBLE the tuition portion of the bill.
Keep your social security number secure! If emailing or faxing your certificate or affidavit to the college, please use either your student identification number or the last four digits of your social security number in place of your full social security number. Email to
stuac...@sunybroome.edu or fax to
607-778-5536.
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