Instructions for Form 8802, Application for United States Residency Certification, released to reflect revised penalty of perjury for a disregarded entity (DRE) statement and mailing of Form 6166 to a foreign address. Form 6166, U.S. Residency Certification, can be mailed to a foreign address if the address is listed on the Form 8802, the instructions state. [Instructions for IRS Form 8802 (Rev. August 2022)]
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