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Rev. Proc. 2018-50: Increased user fee for U.S. residency certification

Increased user fee for U.S. residency certification

Rev. Proc. 2018-50—which appears in the Internal Revenue Bulletin 2018-42 (scheduled for October 15, 2018)—reflects an increased user fee for non-individuals (including fiscally transparent entities) filing a request for U.S. residency certification.

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The user fee for processing Form 8802, Application for United States Residency Certification, for non-individual applicants will increase to $185 (from $85). The increased user fee is effective for applications that are postmarked on or after December 1, 2018. The $185 user fee will apply for entities including partnerships, S corporations, and grantor trusts. The $85 user fee continues to apply for individuals.

Background

Form 8802 is used to request Form 6166, a letter that the applicant may use as proof of the applicant’s status as a resident of the United States to claim benefits under an income tax treaty or an exemption from a value added tax (VAT) imposed by a foreign country. Applicants that are fiscally transparent for U.S. federal tax purposes, such as partnerships, S corporations and grantor trusts, may request certification based on the status of their partners, shareholders, owners or beneficiaries.

 

Read Rev. Proc. 2018-50 on page 610 of IRB 2018-42 [PDF 446 KB]

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