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all right so in this video i want to cover the irs form 8802 uh this is an application to receive a u.s residency certificate from the irs and so we have a slide here where were going to go over who would need this and under what circumstances and weve got the rules and an example here and then on the second page i have an example of an 8802 which we will go ahead and fill out consistent with the fact pattern on the slide okay so starting at the top here again this is a form thats filed by either an individual or an entity right either word can file this even a trust can file this with the irs to docHub that they are a u.s tax resident if the irs agrees with the position then theyll send back a certificate which confirms that the entity or individual is indeed a u.s tax resident for federal tax purposes this is often filed in order to claim benefits under a tax treaty or even an exemption from that so if you have a us person or a u.s company and theyre doing business overseas th