Instructions for Form 8802 (Rev. November 2018)

Instructions for Form 8802

(Rev. November 2018)

Application for United States Residency Certification

Department of the Treasury Internal Revenue Service

Section references are to the Internal Revenue Code unless otherwise noted.

Contents

Page

U.S. Residency Certification . . . . . . . 1 General Instructions . . . . . . . . . . . . . 2

Purpose of Form . . . . . . . . . . . . 2 When To File . . . . . . . . . . . . . . 2

User Fee . . . . . . . . . . . . . . . . . 2 Where To File . . . . . . . . . . . . . . 3 Who Is Eligible for Form

6166 . . . . . . . . . . . . . . . . . 3 Who Is Not Eligible for Form

6166 . . . . . . . . . . . . . . . . . 3 Special Rules . . . . . . . . . . . . . . 4

Certification Under the 3-Year Procedure . . . . . . 4

Form 8802 Filed Before Return Posted by the IRS . . . . . . . . . . . . . . . 4

Individuals With Residency Outside the United States . . . . . . 4

Form 1116, Foreign Tax Credit . . . . . . . . . . . . . . 5

United Kingdom . . . . . . . . . 5 Specific Instructions . . . . . . . . . . . . . 5

Check Boxes at Top of Page 1 ....................5 Additional Requests . . . . . . . 5 Foreign Claim Form . . . . . . . 5

Line 2. Applicant's Address . . . . . 6 Line 3a. Mailing Address . . . . . . . 6

Line 3b. Third Party Appointee's Information . . . . . 6

Line 4a. Individual . . . . . . . . . . . 6

Line 4b. Partnership . . . . . . . . . . 7 Line 4c. Trust . . . . . . . . . . . . . . 7 Line 4d. Estate . . . . . . . . . . . . . 8 Line 4e. Corporation . . . . . . . . . 8 Line 4f. S Corporation . . . . . . . . 9

Line 4g. Employee Benefit Plan/Trust . . . . . . . . . . . . . . 9

Line 4h. Exempt Organization . . . . . . . . . . . . 9

Line 4i. Disregarded Entity . . . . . 9 Line 4j. Nominee Applicant . . . . . 9

Line 5. Statement Required If Applicant Did Not File a U.S. Income Tax Return . . . . . 9 Table 1. Statement Required If Applicant Did Not File a U.S. Income Tax Return . . . . 10

Line 6. Parent, Parent Organization, or Owner . . . . . 10

Line 7. Calendar Year of Request . . . . . . . . . . . . . . 11

Line 8. Tax Period(s) . . . . . . . . 11

Line 9. Purpose of Certification . . . . . . . . . . . . 11

Contents

Page

Line 10. Penalties of Perjury Statements and Attachments . . . . . . . . . . . . 11

Table 2. Current Year Penalties of Perjury Statements . . . . . . . . . 12

Signature and Date . . . . . . . . . 14

Table 3. Who Has Authority To Sign Form 8802 . . . . . . . . . . 15

Daytime Phone Number . . . . . . 15 Line 11. Number of

Certifications (Forms 6166) Requested for Each Country . . . . . . . . . . . 15 Line 12. Total Number of Certifications (Forms 6166) Requested . . . . . . . . 15 When To Seek U.S. Competent Authority Assistance . . . . . . . . . . . . . 15

Future Developments

For the latest information about developments related to Form 8802 and its instructions, such as legislation enacted after they were published, go to form8802.

What's New

User fee change. For Forms 8802 postmarked on or after December 1, 2018, the user fee for applicants other than individuals will increase to $185. The $85 user fee for individuals will not change. See User Fee, later.

New fax procedures. You can now fax a maximum of 100 pages. Also, the not toll free fax number for use by filers inside and outside the United States has changed. The toll free fax number for use within the United States has not changed. See Fax under Electronic Payment, later.

Reminder

First year employee benefit plans. Certification will not be issued to a trust that is part of an employee benefit plan during the employee benefit plan's first year of existence, unless it is administered by a qualified custodian bank, as defined in 17 CFR 275.206(4)-2(d)(6)(i). See Who Is Not Eligible for Form 6166, later.

U.S. Residency Certification

Income Tax Treaty

Many foreign countries withhold tax on certain types of income paid from sources within those countries to residents of other countries. The rate of withholding is set by that country's internal law. An income tax treaty between the United States and a foreign country often reduces the withholding rates (sometimes to zero) for certain types of income paid to residents of the United States. This reduced rate is referred to as the treaty-reduced rate.

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. Form 6166 is a computer-generated letter printed on stationery bearing the U.S. Department of Treasury letterhead, which includes the facsimile signature of the Field Director, Philadelphia Accounts Management Center.

Form 6166 will only certify that, for the certification year (the period for which certification is requested), you were a resident of the United States for purposes of U.S. taxation or, in the case of a fiscally transparent entity, that the entity, when required, filed an information return and its partners/ members/owners/beneficiaries filed income tax returns as residents of the United States.

Upon receiving Form 6166 from the IRS, unless otherwise directed, you should send Form 6166 to the foreign withholding agent or other appropriate person in the foreign country to claim treaty benefits. Some foreign countries will withhold at the treaty-reduced rate at the time of payment, and other foreign countries will initially withhold tax at their statutory rate and will refund the amount that is more than the treaty-reduced rate on receiving proof of U.S. residency.

Other conditions for claiming treaty benefits. In order to claim a benefit under a tax treaty, there are other requirements in addition to residence.

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These include the requirement that the person claiming a treaty-reduced rate of withholding be the beneficial owner of the item of income and meet the limitation on benefits article of the treaty, if applicable.

The IRS cannot certify whether you are the beneficial owner of an item of income or that you meet the limitation on benefits article, if any, in the treaty. You may, however, be required by a foreign withholding agent to establish directly with the agent that these requirements have been met.

You should examine the TIP specific income tax treaty to

determine if any tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguards apply. Income tax treaties are available at businesses/internationalbusinesses/united-states-income-taxtreaties-a-to-z.

Value Added Tax (VAT)

Form 6166 can also be used as 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.

General Instructions

Purpose of Form

Form 8802 is used to request Form 6166, a letter of U.S. residency certification for purposes of claiming benefits under an income tax treaty or VAT exemption. You cannot use Form 6166 to substantiate that U.S. taxes were paid for purposes of claiming a foreign tax credit.

You cannot claim a foreign tax credit to reduce your U.S. tax liability with respect to foreign taxes that have been reduced or eliminated by reason of a treaty. If you receive a refund of foreign taxes paid with the benefit of Form 6166, you may need to file an amended return with the IRS to adjust any foreign tax credits previously claimed for those taxes.

When To File

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.

Early submission for a current year certification. The IRS cannot accept an early submission for a current year Form 6166 that has a postmark date before December 1 of the prior year. Requests received with a postmark date earlier than December 1 will be returned to the sender. For example, a Form 6166 request for 2019:

? Received with a postmark date

before December 1, 2018, cannot be processed.

? Received with a postmark date on or

after December 1, 2018, can be processed with the appropriate documentation.

User Fee

Form 8802 application(s) will not be processed until the non-refundable user fee is paid. The user fee is for the number of applications submitted, not the number of certifications requested.

The user fee for all applications postmarked before December 1, 2018, is $85. User fees for Form 8802 applications postmarked on or after December 1, 2018, vary based on the type of applicant. If you are sending your Form 8802 by fax, see Fax under Electronic Payment, later. Be sure to include the appropriate user fee for your applicant status or the IRS will reject the application.

More information. For more information on the change to the user fee for non-individual applicants, see Revenue Procedure 2018-50, 2018-42 I.R.B. 610, available at https:// irb/ 2018-42_IRB#RP-2018-50.

Requests by individual applicants. The user fee for a request by an individual applicant is $85 per Form 8802, regardless of the number of countries for which certification is requested or the number of tax year(s) to which the certification applies. For this purpose, an individual applicant means an individual who is a citizen of the United States or a resident thereof, within the meaning of section 7701(b)(1) (A) of the Internal Revenue Code.

Requests by applicants other than individuals. The user fee for an application by each non-individual applicant is $185 per Form 8802, if postmarked on or after December 1,

2018. If postmarked before December 1, 2018, the user fee is $85.

Fiscally transparent entities. A partnership, S corporation, grantor trust, or other fiscally transparent entity pays a single $185 user fee per Form 8802 application with respect to all Forms 6166 issued under its employer identification number (EIN), notwithstanding that the IRS will verify the tax status of each of the partners, owners, or beneficiaries of the entity who have consented to the request for certification.

Custodial accounts. A custodian requesting certification on behalf of an account holder pays a user fee for each account holder taxpayer identification number (TIN). The custodian will pay a user fee of $85 or $185, depending on whether that account holder is an individual or a non-individual applicant.

Multiple requests. Because an applicant must pay the user fee of either $85 or $185 for each separate Form 8802 submitted, the IRS encourages each applicant to include all Form 6166 requests on a single Form 8802 (separate for individual and non-individual) to avoid multiple user fee charges.

Additional request. Additional requests for Form 6166 submitted on a separate Form 8802, following the procedures established under Additional Requests, later, will require the payment of the applicable user fee.

3-year procedure. You are required to pay the applicable user fee for each Form 8802 application submitted under the 3-year procedure. See Certification Under the 3-Year Procedure, later.

Method of Payment

Payment of the user fee can be by check, money order, or electronic payment.

Check or Money Order

Form 8802 must be accompanied by a check or money order in U.S. dollars, payable to the United States Treasury, in the appropriate amount. Do not submit foreign checks. Do not send cash.

Multiple Forms 8802. If you are submitting multiple Forms 8802, you can submit a single check or money order payment to cover the aggregate amount of the user fee for all Forms 8802. No more than 200 Forms 8802 can be associated with one check or money order.

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Instructions for Form 8802 (Rev. 11-2018)

Note. If you pay by check, it will be converted into an electronic funds transfer (EFT). This means we will copy your check and use the account information on it to electronically debit your account for the amount of the check. The debit from your account will usually occur within 24 hours, and will be shown on your regular account statement. You will not receive your original check back. We will destroy your original check, but we will keep a copy of it. If the IRS cannot process the EFT for technical reasons, you authorize us to process the copy of the check.

Electronic Payment (e-payment)

You can access the electronic payment page at the website. Go to , and enter "IRS Certs User Fee" in the search box. At the "IRS Certs" topic, click the "Continue to the Form" button. Follow the on-screen prompts, and enter the required information when requested.

The user fee website requires the entry of the following information.

? Applicant's name. ? Applicant's TIN or EIN. ? Submitter's name (name of person or

entity submitting the payment).

? Contact email address. ? Contact phone number. ? Number of Form(s) 8802 submitted. ? Payment amount. ? Selection of bank account (Automatic

Clearing House (ACH)) or debit or credit card, which will open a window for account information.

Once the IRS processes your electronic payment, you will receive an electronic payment confirmation number for the transaction. Enter the electronic payment confirmation number on page 1 of Form 8802 before you submit the application. You can use either the Agency Tracking ID or the ID as the electronic payment confirmation number. Either one is acceptable. If you make an electronic payment covering multiple Forms 8802, write the same electronic payment confirmation number on each form. The IRS will not process Form 8802 if the application does not include the electronic payment confirmation number.

Supplemental User Fee Payment

If the U.S. Residency Certification Unit contacts you to make a supplemental payment, you can use the electronic payment page at the website

(discussed earlier) to make the payment. Click the "Supplement Payment" checkbox at the input screen.

Where To File

The method by which you can submit Form 8802 to the IRS depends upon how you choose to pay the user fee.

Payment by Check or Money Order

If you are paying the user fee by check or money order, send the payment, Form 8802, and all required attachments to:

Internal Revenue Service P.O. Box 71052 Philadelphia, PA 19176-6052

Or, by private delivery service to:

Internal Revenue Service 2970 Market Street BLN# 3-E08.123 Philadelphia, PA 19104-5016

Electronic Payment

After you have received your electronic payment confirmation number, and entered it on page 1 of Form 8802, you can submit Form 8802 and all required attachments by mail, private delivery service, or fax (see below for limitations on the use of faxed transmissions).

If you are paying the user fee by e-payment, send Form 8802 and all required attachments to:

Department of the Treasury Internal Revenue Service Philadelphia, PA 19255-0625

Or, by private delivery service to:

Internal Revenue Service 2970 Market Street BLN# 3-E08.123 Philadelphia, PA 19104-5016

Fax. 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.

? (877) 824-9110 (within the United

States only, toll free).

? (304) 707-9792 (inside or outside the

United States, not toll free).

Non-individual user fee. For purposes of determining whether you

are required to pay the new $185 user fee for non-individual applicants, Forms 8802 will be treated as postmarked before December 1, 2018, if the IRS receives Form 8802 with a valid electronic payment confirmation number by fax at one of the above phone numbers before December 1, 2018. If your faxed Form 8802 is received on or after December 1, 2018, you will be required to pay the $185 user fee for non-individual applicants, if applicable.

Who Is Eligible for Form 6166

In general, under an income tax treaty, an individual or entity is a resident of the United States if the individual or entity is subject to U.S. tax by reason of residence, citizenship, place of incorporation, or other similar criteria. U.S. residents are subject to tax in the United States on their worldwide income. An entity may be considered subject to tax on its worldwide income even if it is statutorily exempt from tax, such as a pension fund or charity. Similarly, individuals are considered subject to tax even if their income is less than the amount that would require that they file an income tax return.

In general, the IRS will issue Form 6166 only when it can verify that for the year for which certification is requested one of the following applies.

? You filed an appropriate income tax

return (for example, Form 1120 for a domestic corporation),

? In the case of a certification year for

which a return is not yet due, you filed a return for the most recent year for which a return was due, or

? You are not required to file an income

tax return for the tax period on which certification will be based and other documentation is provided.

Who Is Not Eligible for Form 6166

In general, you are not eligible for Form 6166 if, for the tax period for which your Form 6166 is based, any of the following applies.

? You did not file a required U.S. return. ? You filed a return as a nonresident

(including Form 1040NR, Form 1040NR-EZ, Form 1120-F, Form 1120-FSC, or any of the U.S. possession tax forms).

? You are a dual resident individual

who has made (or intends to make), pursuant to the tie-breaker provision within an applicable treaty, a determination that you are not a resident of the United States and are a resident

Instructions for Form 8802 (Rev. 11-2018)

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of the other treaty country. For more information and examples, see Regulations section 301.7701(b)-7.

? You are a fiscally transparent entity

organized in the United States (that is, a domestic partnership, domestic grantor trust, or domestic LLC disregarded as an entity separate from its owner) and you do not have any U.S. partners, beneficiaries, or owners.

? The entity requesting certification is

an exempt organization that is not organized in the United States.

? The entity requesting certification is a

trust that is part of an employee benefit plan during the employee benefit plan's first year of existence, and it is not administered by a qualified custodian bank, as defined in 17 CFR 275.206(4)-2(d)(6)(i).

Special Rules

Certification Under the 3-Year Procedure

Estates, employee benefit plans/trusts, and exempt organizations (lines 4d, 4g, and 4h) can submit a Form 8802 that covers up to a 3-year period (the current year and the following two tax years). If you request certification under this procedure, you must submit a Form 8802 for each year, but in years 2 and 3 you only need to attach a copy of the year 1 Form 8802 (including the penalties of perjury statement), provided there are no material changes to the information entered on the Form 8802 in year 1.

Certification will not be issued to

! a trust that is part of an

CAUTION employee benefit plan during the employee benefit plan's first year of existence, unless it is administered by a qualified custodian bank, as defined in 17 CFR 275.206(4)-2(d)(6)(i).

Note. If you choose to use the 3-year procedure, write "Filed Under the 3-Year Procedure" at the top of page 1 of the Form(s) 8802 filed for each year.

You cannot use this procedure if there is a material change of fact (including name or permanent address) with respect to the estate, employee benefit plan/trust, or exempt organization during the period for which the certification is requested.

First year. In the first year for which a certification is requested under this procedure, you must submit a completed Form 8802, signed and dated by the applicant, with the current year entered on line 7. Attach Form 2848, Power of Attorney and

Declaration of Representative, or Form 8821, Taxpayer Information Authorization, as applicable, to Form 8802. Form 2848 or Form 8821 must apply to all of the years for which certification is requested. For the rules relating to Forms 2848 and 8821, including the 3-year procedure, see Line 3b. Third Party Appointee's Information, later.

In year 1, a penalties of perjury statement is required stating that the applicant is a U.S. resident and will continue to be so through the current tax year and the following two tax years. See Table 2 for the penalties of perjury statement for the 3-year procedure that you must enter on line 10 of Form 8802 or attach to the form.

Second year. In the second year for which certification is requested under this procedure, you must submit a completed Form 8802 requesting certification for year 2 with a copy of the year 1 Form 8802 (including the penalties of perjury statement) and Form 2848 or Form 8821 attached, as applicable.

Enter the current year on line 7. A penalties of perjury statement and signature are not required on the Form 8802 filed in year 2. However, you must enter "See attached year 1 Form 8802 filed under the 3-year procedure" on line 10.

Third year. In the third year for which certification is requested under this procedure, you must submit a completed Form 8802 requesting certification for year 3 and attach a copy of the year 1 Form 8802 (including the penalties of perjury statement) and Form 2848 or Form 8821 attached, as applicable.

Enter the current year on line 7. A penalties of perjury statement and signature are not required on the Form 8802 filed in year 3. However, you must enter "See attached year 1 Form 8802 filed under the 3-year procedure" on line 10.

Form 8802 Filed Before Return Posted by the IRS

If your return has not been posted by the IRS by the time you file Form 8802, you will receive a request to provide a signed copy of your most recent return. If you recently filed your return, it may take less time to process your application if you include a copy of the income tax return with your Form 8802. Write "COPY -- do not process" on the tax return.

Individuals With Residency Outside the United States

If you are in any of the following categories for the current or prior tax year for which you request certification, you must submit a statement and documentation, as described below, with Form 8802.

1. You are a resident under the internal law of both the United States and the treaty country for which you are requesting certification (you are a dual resident).

2. You are a lawful permanent resident (green card holder) of the United States or U.S. citizen who filed Form 2555.

3. You are a bona fide resident of a U.S. possession.

If you are a dual resident described in category 1, above, your request may be denied unless you submit evidence to establish that you are a resident of the United States under the tie-breaker provision in the residence article of the treaty with the country for which you are requesting certification.

If you are described in category 2 or 3, attach a statement and documentation to establish why you believe you should be entitled to certification as a resident of the United States for purposes of the relevant treaty. Under many U.S. treaties, U.S. citizens or green card holders who do not have a substantial presence, permanent home, or habitual abode in the United States during the tax year are not entitled to treaty benefits. U.S. citizens or green card holders who reside outside the United States must examine the specific treaty to determine if they are eligible for treaty benefits and U.S. residency certification. See Exceptions, later.

If you are described in category 2 and are claiming treaty benefits under a provision applicable to payments received in consideration of teaching or research activities, see Table 2 for the penalties of perjury statement you must either enter on line 10 of Form 8802 or attach to the form.

Exceptions

You do not need to attach the additional statement or documentation requested if you:

? Are a U.S. citizen or green card

holder; and

? Are requesting certification only for

Bangladesh, Bulgaria, Cyprus, Hungary, Iceland, India, Kazakhstan, Malta, New

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Instructions for Form 8802 (Rev. 11-2018)

Zealand, Russia, South Africa, Sri Lanka, or Ukraine; and

? The country for which you are

requesting certification and your country of residence are not the same.

Form 1116, Foreign Tax Credit

If you have filed or intend to file a Form 1116 claiming either a foreign tax credit amount in excess of $5,000 U.S. or a foreign tax credit for any amount of foreign earned income for the tax period for which certification is requested, you must submit evidence that you were (or will be if the request relates to a current year) a resident of the United States and that the foreign taxes paid were not imposed because you were a resident of the foreign country.

In addition, individuals who have already filed their federal income tax return must submit a copy of it, including any information return(s) relating to income, such as Form W-2 or Form 1099, along with the Form 1116. Your request for U.S. residency certification may be denied if you do not submit the additional materials.

United Kingdom

If you are applying for relief at source from United Kingdom (U.K.) income tax or filing a claim for repayment of U.K. income tax, you may need to complete a U.K. certification form (US-Individual 2002 or US-Company) in addition to Form 8802. For copies of these forms, contact HM Revenue and Customs.

? On the Internet at

.uk, enter "US Double Taxation" in the search box, and scroll down to the link for the Form US-Individual 2002 or Form US-Company.

? Telephone at: 44-135-535-9022 if

calling from outside the U.K., or 0300-200-3300 if calling from the U.K.

Send the completed U.K. form to the IRS with your completed Form 8802.

Specific Instructions

Check Boxes at Top of Page 1

Additional Requests

Check this box if you are submitting Form 8802 to request additional Form(s) 6166 for a tax period for which the IRS has previously issued a Form 6166 to you. Additional requests on a separate Form 8802 will require the payment of the applicable non-refundable user fee. See User Fee, earlier.

An applicant can only use this additional request procedure if there are no changes to the applicant's tax information provided on the original Form 8802. An applicant can use this procedure to obtain a Form 6166 for any country or countries, whether or not the country was identified on a previously filed Form 8802. An additional request for Form 6166 using this procedure must be made within 12 months of the most recently issued Form 6166 relating to the same tax period.

Additional documentation. If you are requesting certification for a previously identified country and if additional documentation was necessary for the original application, it does not need to be resubmitted with the request for an additional Form 6166. In the signature line of the additional request form, write "See attached copy of the original Form 8802." Attach a copy of the original Form 8802.

If you are requesting Form 6166 for a country not identified on a previously filed Form 8802 that requires documentation not previously submitted, you must include that documentation with the additional request. Sign and date the additional request form. Attach a copy of the original Form 8802.

Additional request made by third party appointees. Third party appointees cannot use this special procedure to request additional Form(s) 6166 for countries that were not originally authorized by the taxpayer in their previously signed and dated Form 8802. If you anticipate using the additional request procedure to authorize a third party appointee to request additional Forms 6166 for a country not identified in your current Form 8802, you must include in line 10 a written statement authorizing the third party appointee to request Form 6166 covering the same tax period for any country.

Foreign Claim Form

Check the box if you have included with Form 8802 a foreign claim form sent to you by a foreign country. The submission or omission of a foreign claim form will not affect your residency certification. If the IRS does not have an agreement with the foreign country to date stamp or otherwise process the form, we will not process it and we will mail such foreign claim form back to you.

Note. For more information about foreign countries with which the IRS has an agreement to process a foreign claim form, call the U.S. residency certification unit at (267) 941-1000 (not a toll-free number).

Applicant's Name and U.S. Taxpayer Identification Number

As part of certifying U.S. residency, the IRS must be able to match the name(s) and taxpayer identification number(s) (TIN(s)) on this application to those previously verified on either the U.S. return filed for the tax period for which certification is to be based or on other documentation you provide.

Enter the applicant's name and TIN exactly as they appear on the U.S. return filed for the tax period(s) for which certification will be based. If the applicant was not required to file a U.S. return, enter the applicant's name and TIN as they appear on documentation previously provided to the IRS (for example, Form 8832, Entity Classification Election) or on documentation provided by the IRS (for example, a determination letter).

Joint return. If a joint income tax return was filed for a tax period for which certification will be based, enter the spouse's name and TIN exactly as they appear on the return filed.

Change in taxpayer's name. If the taxpayer's name has changed since the most recent Form 8802 was filed with the IRS, the Form 8802 and tax disclosure authorization for each individual or entity must be submitted under the taxpayer's new name. In addition, the taxpayer must submit documentation of the name change with Form 8802 (for example, trust agreement, corporate charter).

Certification will not be issued if the name change has not been updated in the IRS database. Businesses and trusts or estates can notify the IRS of a name change by checking the appropriate box on Forms 1120, 1120S, 1065, or 1041, when filed. Individuals can indicate a name change on Form 1040 when filed. If you change your name and address, you can notify the IRS of the changes on Form 8822. Individuals should also notify the Social Security Administration (SSA) of a name change by filing Form SS-5, Application for a Social Security Card, with the SSA. See for more information.

For additional information on how to notify the IRS of your new name, you

Instructions for Form 8802 (Rev. 11-2018)

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