How to apply for tax residency certificate Form 8802

[ankur11]

I moved to the USA on January 2nd, 2024. I received income from my US job in January, february, March. Since I am a resident for April 2023 - March 2024 in India. I have to pay taxes again in India. Can i apply for form 8802 as a non resident as i don't pass the substantial presence test yet? I shall pass the resident test in July, 2024

[EleanoreS]

Form 8802, Application for US Residency Certification,  is used to apply for Form 6166, Letter of US Residency Certification. Form 8802 must be completed and accompanied by a payment, in US Dollars of a user fee.  

In general, you must be a resident of the United States or subject to US tax to be eligible for Form 6166.  

In general, you are not eligible for Form 6166 if you did not file a US return or if you filed a return as a nonresident.

Based on the information you provided, it does not appear you currently meet the qualifications to file Form 8802 and be given a Form 6166, Letter of US Residency.

I am providing a link to the instructions for Form 8802 for you to review.

Thank you for joining us at today’s Ask the Expert Event.

[Terri Lynn]

Good afternoon,  Ankur11. Thanks for joining us!

You asked,"Can i apply for form 8802 as a non resident as i don't pass the substantial presence test yet?

No the Form 8802  can only be used by U.S. residents,  who have income or business operations in another country.  The other country might want proof that you are indeed a U.S. resident to either provide tax treaty benefits or exempt you from certain taxes.  If an individual is not considered a resident of the U.S. under tax law definitions, they cannot use the form 8802 to obtain Form/letter  6166 and this applies even if they have certain ties or connections to the U.S.

For more information or questions please see:

1040 NR and TurboTax  

Sprint Tax and Non Resident Tax Related Issues 

Hopefully this helps

Terri Lynn, EA 

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