How to Request Additional Form 6166

If the IRS has already issued Form 6166 for a tax period and you later need another certification, you may be able to use the Form 8802 additional-request procedure rather than prepare a completely new residency certification request from the beginning.

The procedure has specific requirements. The applicant's tax information must not have changed, the request generally must be made within 12 months of the most recently issued Form 6166 for the same tax period, and a separate Form 8802 and user fee are still required.

What Is a Form 8802 Additional Request?

Form 8802 includes an “Additional Request” checkbox for applicants who have already received Form 6166 for the tax period involved.

The IRS allows this procedure when an applicant needs additional Forms 6166 after the original certification has already been issued.

This is different from requesting several Forms 6166 on the original application. If you know before filing that you will need multiple certificates, see how to request multiple Form 6166.

When Can You Request an Additional Form 6166?

The IRS permits the additional-request procedure only when there have been no changes to the applicant's tax information provided on the original Form 8802.

The additional request must also be made within 12 months of the most recently issued Form 6166 relating to the same tax period.

This 12-month rule applies to use of the additional-request procedure. It should not be confused with the certification period or with a universal expiration date for Form 6166. See how long is Form 6166 valid for that distinction.

How to Request Additional Forms 6166

To use the IRS additional-request procedure:

1. Prepare a separate Form 8802.
2. Check the “Additional Request” box at the top of page 1.
3. Confirm that the tax information from the original Form 8802 has not changed.
4. Make sure the request is within 12 months of the most recently issued Form 6166 for the same tax period.
5. Identify the country or countries and number of additional certifications requested.
6. Include the applicable documentation and a copy of the original Form 8802 as required by the IRS instructions.
7. Pay the applicable Form 8802 user fee.
8. Submit the additional request to the IRS.

Do You Have to Pay Another Form 8802 User Fee?

An additional request is submitted on a separate Form 8802 and requires payment of the applicable nonrefundable user fee.

The fee is charged per Form 8802 application rather than per Form 6166 certificate. This is one reason the IRS encourages applicants to request all certifications they expect to need on the original application when possible.

See Form 8802 cost for the current fee amounts.

Do You Need to Include the Original Form 8802?

The IRS additional-request instructions require a copy of the original Form 8802 to be attached to the additional request.

If the additional Form 6166 is for a country identified on the original application and additional documentation was required for that country, the IRS states that the documentation generally does not need to be submitted again.

In that situation, the IRS instructs the applicant to write “See attached copy of the original Form 8802” on the signature line of the additional-request form and attach a copy of the original Form 8802.

Can You Request Form 6166 for a New Country?

The additional-request procedure can be used to request Form 6166 for a country that was not listed on the original Form 8802, provided the other requirements for the procedure are satisfied.

If the new country requires documentation that was not included with the original application, that documentation must be included with the additional request. The IRS instructions also require the applicable signature and date on the additional-request form in that situation.

What If a Third-Party Appointee Makes the Additional Request?

Special restrictions apply when a third-party appointee is making the request.

A third-party appointee generally cannot use the special additional-request procedure to obtain Form 6166 for a country that was not authorized by the taxpayer on the previously signed Form 8802.

Taxpayers who expect an appointee to request certifications for additional countries can authorize that authority in advance through the statement described in the Form 8802 instructions. See Form 8802 appointee rules for more information about third-party authorization.

Additional Request vs. Multiple Certificates on the Original Form 8802

These procedures address two different situations.

If you have not yet submitted Form 8802, you can request multiple Forms 6166 for one or more countries on the original application. The Form 8802 user fee is based on the application rather than the number of certificates requested.

If Form 6166 has already been issued and you later discover that another certificate is needed, the additional-request procedure may be available. Because that requires another Form 8802, another applicable user fee is charged.

Whenever possible, requesting all anticipated certificates on the original Form 8802 avoids the need for a second application and fee.

Does an Additional Request Cover a New Tax Period?

The special procedure is for additional Forms 6166 relating to a tax period for which the IRS has already issued residency certification.

If certification is instead needed for a different tax period or certification year, determine whether a new residency certification request is required. See what tax year to use on Form 8802 for more information.

Where Do You Send an Additional Form 8802 Request?

An additional request is still a Form 8802 submission to the IRS. Before sending it, confirm the current Form 8802 mailing or fax information and make sure the package includes the required payment information and attachments.

See where to send Form 8802 for the current submission information.

Summary

If the IRS has already issued Form 6166 for a tax period and you later need another certificate, the Form 8802 additional-request procedure may be available.

The applicant's tax information must remain unchanged, the request must generally be made within 12 months of the most recently issued Form 6166 for the same tax period, and a separate Form 8802 and applicable user fee are required.

Applicants who have not yet filed should request all anticipated Forms 6166 on the original application when possible. Taxpayers preparing an initial request can prepare Form 8802 online using a guided application process.