Instructions (US)

1) Application Form for Income Tax Convention (Form 7)
and Attachment Form For Limitation On Benefits Article (US) (Form 17)

Two original forms are required for both the Application Form for Income Tax Convention (Form 7) and Attachment Form For Limitation On Benefits Article (US) (Form 17).
Please refer to the sample below and fill in the blanks for the required forms.

2) US Residency Certification (Form 6166)

Please fill out the Form 8802 and apply for the US Residency Certification (Form 6166) to the IRS. After your application arrival, the IRS will send you a notice.

When To Apply:
Please mail your application, including full payment of the user fee, at least 45 days before the date that Form 6166 is needed.

User Fee:
Form 8802 application(s) will not be processed until the non-refundable user fee is paid.
The user fee is $85 per application for a Form 8802 filed after March 31, 2012.
You are kindly asked to pay this fee.

For further information, please visit the following IRS websites:

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