Form 8802 Countries List for Form 6166 Requests

Form 8802 asks applicants to identify the country or countries for which Form 6166 certification is requested. This country selection matters because Form 6166 is usually used for a foreign tax purpose, such as claiming treaty benefits, reducing foreign withholding, supporting a VAT-related request, or satisfying a foreign documentation process.

The country worksheet on Form 8802 is not just a checklist. It tells the IRS how many Forms 6166 are being requested for each country and helps connect the certificate request to the foreign tax purpose.

Background on the certificate itself is covered in what is Form 6166.

What Is the Form 8802 Countries List?

The Form 8802 countries list appears on the worksheet for U.S. residency certification applications. The worksheet asks the applicant to enter the number of certifications needed next to each country for which Form 6166 is requested.

In practical terms, this means the applicant is telling the IRS where the Form 6166 certificate is expected to be used. A taxpayer requesting certification for Spain, Greece, India, the United Kingdom, South Korea, or another country should make sure the country selection matches the foreign request.

Applicants requesting certificates for more than one country should make sure the country selection, certification count, and tax year match the foreign request before filing.

Form 8802 Countries and IRS Country Codes

The Form 8802 worksheet lists countries with short IRS country codes. These codes are used on the Form 8802 worksheet and are not always the same as ordinary postal, internet, or ISO country abbreviations.

The worksheet includes countries such as:

Armenia — AM
Australia — AS
Austria — AU
Azerbaijan — AJ
Bangladesh — BG
Barbados — BB
Belarus — BO
Belgium — BE
Bermuda — BD
Bulgaria — BU
Canada — CA
China — CH
Cyprus — CY
Czech Republic — EZ
Denmark — DA
Egypt — EG
Estonia — EN
Finland — FI
France — FR
Georgia — GG
Germany — GM
Greece — GR
Hungary — HU
Iceland — IC
India — IN
Indonesia — ID
Ireland — EI
Israel — IS
Italy — IT
Jamaica — JM
Japan — JA
Kazakhstan — KZ
Korea, South — KS
Kyrgyzstan — KG
Latvia — LG
Lithuania — LH
Luxembourg — LU
Mexico — MX
Moldova — MD
Morocco — MO
Netherlands — NL
New Zealand — NZ
Norway — NO
Pakistan — PK
Philippines — RP
Poland — PL
Portugal — PO
Romania — RO
Russia — RS
Slovak Republic — LO
Slovenia — SI
South Africa — SF
Spain — SP
Sri Lanka — CE
Sweden — SW
Switzerland — SZ
Tajikistan — TI
Thailand — TH
Trinidad and Tobago — TD
Tunisia — TS
Turkey — TU
Turkmenistan — TX
Ukraine — UP
United Kingdom — UK
Uzbekistan — UZ
Venezuela — VE

Applicants should always check the current Form 8802 and instructions before filing, especially if the foreign requester uses different wording, a different country name, or a local tax form.

What If the Country Is Not Listed on Form 8802?

The Form 8802 instructions allow applicants to enter a country that is not listed on the worksheet by using the blank spaces at the bottom of column D. This matters because a foreign requester may ask for U.S. residency certification even if the country is not one of the preprinted countries on the worksheet.

If the country is not listed, applicants should be especially careful to confirm the foreign requester's documentation requirements before filing. The taxpayer may need to identify the country clearly, explain the purpose of certification, and include any required supporting documentation.

How Many Certifications Should You Request for Each Country?

Form 8802 asks for the number of certifications needed for each country. This is not always the same as the number of countries.

For example, a taxpayer may need multiple Forms 6166 for the same country if the certificate will be sent to more than one foreign payer, withholding agent, bank, broker, customer, or tax authority.

If the applicant is requesting certifications for more than one calendar year for a country, the total number of certifications for all years should be entered for that country.

Tax year selection is covered in Form 8802 year.

Can One Form 8802 Request Form 6166 for Multiple Countries?

Yes, one Form 8802 may request multiple Forms 6166 for more than one country, tax year, or purpose. The applicant still needs to enter the correct number of certifications for each country and make sure the request matches the foreign documentation need.

This can be useful when a taxpayer expects requests from several foreign payers, banks, brokers, withholding agents, or tax authorities.

More detail is covered in Form 8802 multiple countries.

Why Country Selection Matters

Country selection matters because Form 6166 is often used in a country-specific foreign tax process. A certificate requested for one country may not satisfy a request from another country, especially if the foreign party expects country-specific language, a foreign claim form, or documentation tied to a particular treaty benefit.

Applicants should confirm the exact country, tax year, purpose, and recipient before filing Form 8802.

Country-specific wording issues are covered in Form 6166 country-specific language.

Examples of Country-Specific Form 6166 Requests

Some countries may have additional documentation expectations beyond the standard Form 6166 request. The issue may involve local tax forms, treaty documentation, withholding procedures, VAT claims, or a foreign requester's internal compliance rules.

For example, India-related requests may involve TRC, DTAA, TDS, Form 10F, or Form 41 issues. India-specific documentation is covered in tax residency certificate India.

The United Kingdom can also involve a separate certification form in some income tax relief or repayment situations. U.K.-specific documentation is covered in tax residency certificate UK.

Other countries, including Spain, Greece, South Korea, Japan, and Ukraine, may also involve foreign tax processes where the requester wants proof of U.S. tax residency. Applicants should confirm what the foreign party is actually requesting before filing.

Does the Country Affect Foreign Withholding Tax?

It can. Foreign withholding tax treatment depends on the country, treaty, income type, payer requirements, and documentation process. A foreign payer may ask for Form 6166 before applying a reduced treaty withholding rate.

Applicants should not assume that Form 6166 automatically reduces withholding. The foreign payer, bank, broker, withholding agent, or tax authority may require additional local forms or procedures.

Withholding-related requests are covered in Form 8802 foreign withholding.

Can Form 6166 Be Used for VAT Requests?

Form 6166 may also be used as proof of U.S. tax residency for certain VAT-related foreign tax purposes. VAT requests can be different from income tax treaty or withholding requests, and the country may require a separate process or additional information.

Common Mistakes With Form 8802 Countries

Country-related mistakes can delay the request or produce a certificate that does not match the foreign requester's needs.

Common mistakes include:

Selecting the wrong country
Requesting too few certifications for a country
Requesting the wrong calendar year
Assuming one country's certificate will satisfy another country's request
Failing to confirm whether a foreign claim form is required
Confusing the country of use with the mailing address for Form 6166
Not confirming whether country-specific language is required
Forgetting to attach a multiple-year statement when required

How Form8802.com Helps With Country Selection

Form8802.com is an independent Form 8802 preparation tool designed to help applicants request Form 6166 from the IRS. The workflow helps applicants identify the country or countries requested, enter the certification period, add payment confirmation information, assemble supporting details, and support e-fax submission when fax submission is appropriate.

Form8802.com does not decide whether a foreign country, bank, broker, withholding agent, or tax authority will accept Form 6166 for a specific purpose. The IRS reviews the Form 8802 application and determines whether Form 6166 can be issued.

Summary

Form 8802 includes a country worksheet for requesting Form 6166. Applicants should enter the number of certifications needed for each country and confirm whether the foreign request involves treaty benefits, VAT, withholding, a refund claim, or another country-specific process.

If a country is not listed on the worksheet, the applicant should check the current Form 8802 instructions and confirm the foreign documentation requirements before filing.

Taxpayers who are ready to begin may prepare Form 8802 online using a structured workflow designed to reduce common filing and submission errors.