Important news for U.S. residency certification applicants

A U.S. Residency Certificate is an important tool that resident individuals and corporations can use to alleviate their foreign withholding tax.

Beginning December 1, the user fee for non-individual taxpayers who file Form 8802, Application for United States Residency Certification, will increase from $85 to a flat fee of $185 per application. This increase will not affect individual taxpayer applications, which will remain $85 each.

Information provided by www.irs.gov Issue Number 38