Federal Register #2026-20962

IRS Request for Public Comments on Form 8802 Residency Certification

The Internal Revenue Service is seeking public comments on its Form 8802 information collection, not soliciting a purchase of products or services. - Government buyer: Internal Revenue Service (IRS), U.S. Department of the Treasury. - Purpose: Form 8802, Application for United States Residency Certification, is used by individuals and entities to request U.S. residency certification for federal tax purposes; the certification may support claims for income tax treaty benefits. - Procurement status: This is a public-comment request, not a procurement opportunity. No products, services, quantities, part numbers, OEMs, or vendors are identified.

Description

The Internal Revenue Service is inviting comments on its information collection request under the Paperwork Reduction Act of 1995. Form 8802 is used by individuals and entities to request certification of U.S. residency for federal tax purposes. The IRS uses the submitted information to determine eligibility for certification, which may serve as evidence of U.S. residency when claiming benefits under an applicable income tax treaty. Written comments are due by December 14, 2026.

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