21.8.4  United States Certification for Reduced Tax Rates in Tax Treaty Countries

Manual Transmittal

August 29, 2014

Purpose

(1) This transmits revised IRM 21.8.4, International, United States Certification for Reduced Tax Rates in Tax Treaty Countries.

Material Changes

(1) Editorial changes have been made throughout this IRM.

Effect on Other Documents

IRM 21.8.4 effective October 1, 2013 is superseded.

Audience

Wage and Investment Accounts Management Division, U.S. Residency Certification Unit at the Philadelphia Campus

Effective Date

(10-01-2014)

James P. Clifford
Director, Accounts Management
Wage and Investment Division

21.8.4.1  (10-01-2007)
United States Residence Certification (Form 6166)

  1. United States (U.S.) residents pay foreign withholding tax on income derived from sources within other countries and on goods taken out of other countries.

  2. The United States has tax treaties with several foreign countries. Many of these treaties provide U.S. residents a reduction, elimination or refund of the foreign country's withholding tax.

  3. The IRS residency certification, Form 6166, is accepted by many of our treaty partners as proof of U.S. residence for tax purposes for the period specified on the certification.

  4. The U.S. Residency Certification, Form 6166, is also accepted and used as proof of U.S. residence for tax purposes by countries and territories with whom the United States does not have an income tax treaty.

    Note:

    U.S. Residency Certification applications, Form 8802,Application for United States Residency Certification, for countries and territories with which the United States does not have an income tax treaty MUST identify the purpose for which certification is requested.

21.8.4.1.1  (10-01-2013)
The Certification Principle

  1. Upon receipt of a processible Form 8802, a user fee, and all the required supporting statements and/or documentation from the certification applicant, the application will be processed. There is a Student Guide available with more information on how to process Form 8802 applications http://core.publish.no.irs.gov/trngpubs/pdf/t11952-102--2011-10-00.pdf.

  2. All Forms 8802 received with a postmark date after November 1, 2006 are charged a user fee. These fees were announced in Revenue Procedure 2006-35, IRB 2006-37 dated September 11, 2006, and modified by Notice 2006 - 90, IRB 2006-42 dated October 16, 2006, and modified by Revenue Procedure 2007–22, IRB 2007–10 dated March 5, 2007.

  3. If all certification requirements are met, the appropriate U.S. Residency certification is issued.

    Note:

    Under no circumstances will IRS certify to any fact which cannot be proved correct by evidence in office files.

  4. U.S. Residency Certification confirms, to the best of our knowledge, the individual or entity being certified is a U.S. resident that has filed a statutorily required U.S. income tax return as a resident of the United States, or that it is not statutorily required to file a U.S. tax return for a specific tax period.

21.8.4.1.2  (10-01-2007)
Processing Time Limits

  1. The process for issuing a certification for tax residency should be completed and final response initiated within thirty calendar days of the earliest IRS received date. Every effort must be made to provide a complete quality response in the shortest time possible.

  2. The Form 8802 is not processible until the user fee has been paid.

  3. Date stamp all Forms 8802 on the day they are received. If Form 8802 is date stamped at a later time, the date stamped on the form must reflect the actual date the Form 8802 was received by the IRS.

  4. If you are unable to complete the Form 8802 processing within thirty days, an interim letter must be sent. Continue to send interim letters every thirty days until you issue the certification.

  5. An interim letter must:

    1. Identify the reason a final response is delayed,

    2. Specify when the final response will be mailed, and

    3. Include the name, telephone number, organizational code symbols, and the unique identification number of the contact.

  6. If, using the IRM procedures, you are not able to determine the applicant is entitled to U.S. Residency Certification, the case must be forwarded to Headquarters (HQ) through the Planning and Analysis (P&A) staff. You must also notify the applicant or taxpayer (TP). You can contact the applicant via phone or issue letter 86C .

    1. Place the case in 702 status.

    2. Enter in remarks, "Case sent to HQ, TP notified" and an explanation why the case was sent to HQ.

  7. Generally, processing time limits are specified in IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates. For additional guidance, see the instructions for correspondence.

21.8.4.1.3  (05-21-2013)
Form 8802, Application for United States Residency Certification

  1. Form 8802 is used to request certification of United States Residency for purposes of claiming benefits under an income tax treaty or Value Added Tax (VAT) exemption. Many U.S. treaty partners require the IRS to certify that a person claiming treaty benefits - in that foreign country - is a resident of the United States for federal tax purposes. The IRS provides this residency certification on Form 6166, a letter of U.S. residency certification.

    Note:

    Certifications issued for VAT purposes certify certain matters in relation to U.S. federal income tax status and not that the applicant meets any other requirement for a Value Added Tax (VAT) exemption.

  2. A U.S. Residency Certification Application, Form 8802, must be submitted for all U.S. Residency Certification (Form 6166) requests.

  3. The Form 8802 must be completed (see list of general requirements in 4 below), signed, dated and include all required supporting statements and/or documentation before the application can be processed.

  4. Form 8802 generally requires the following information be included on the form. For specific entity application requirements, see IRM 21.8.4.7.12, Applicant Requirements, Return and U.S. Residency Certification Information.

    • Correct User Fee

    • Applicant's Name and Taxpayer Identification Number (TIN)

    • Line 2, Applicant's Certification Address (Permanent)

    • Line 3, Mailing address

    • Line 4, Applicant's Entity Type

    • Line 5, Applicant's Filing requirements

    • Line 6, Applicant's Parent/Owner information

      Note:

      Line 6 is only required if the applicant checked "No" on Line 5. Common types of entities that are required to complete Line 6 are disregarded entity — limited liability corporation (DRE-LLC), qualified subchapter S subsidiary (QSSS), minor children, subsidiary, sole proprietor, Financial Asset Securitization Investment Trust (FASIT), and grantor-trust.

    • Line 7, Certification Period

    • Line 8, Verification Tax Period

    • Line 9, Certification Purpose

    • Line 10, Penalty Of Perjury (POP) or Additional Info

    • Line 11, Certification Country

      Line 10 - When one of the following applies, a POP statement or additional information may be required :
      • When "no" was checked on Line 5, and an explanatory statement is missing, issue letter 3426 or letter 3444, whichever is appropriate.

      • When the calendar year entered on line 7 is the current year, send missing issue letter 3536, letter 3633, or letter 3634, whichever is appropriate.

      • When applicant is a newly formed single member Limited Liability Corporation (LLC), established prior to 2001 or classified by default, issue letter 3635.

      • When the applicant wants to provide additional information, such as giving the third party appointee authorization to request additional certification countries - PRIOR YEAR ONLY or additional Form 6166 for countries already indicated on the original Form 8802, enter this information in the remarks section. For example, enter in the remarks area that the third party is authorized to request additional countries.

      Reminder:

      For complete information on Penalty of Perjury Statements see Table 2 of the Form 8802 instructions http://core.publish.no.irs.gov/instrs/pdf/10827j12.pdf

    • Form 8802 signature. See IRM 21.8.4.1.4, Who Can Sign Form 8802.

    Note:

    See IRM instructions for additional guidance on specific type entity.

  5. Issue letter 4064C, if the applicant fails to provide the information required by Form 8802. See IRM 21.8.4.6.1.

    Note:

    When one of the required addresses is missing, send correspondence to the address that is available.

  6. If applicant fails to provide the certification country, issue letter 3636, or contact via phone.

  7. If the applicant fails to sign, date, or provide their title on the Form 8802, the application is not processible.

    1. You must contact the applicant by (1) phone or (2) issue letter 143C to request a valid signature to continue processing Form 8802. When contacting applicant by phone, see IRM 21.8.4.6.7.2. and IRM 21.8.4.6.7.3 for taxpayer authentication guidelines.

      Note:

      Management must make arrangements to have Form 8802 associated with letter 143C.

    2. When contacting the applicant by phone, inform them that you can fax them the form and they can fax it back with a signature, date, and title if appropriate. See IRM 11.3.1.11, Facsimile Transmission of Tax Information, for detailed instructions on faxing.

    3. After completing the above steps and the application has been entered, place the case in 702 status while awaiting the applicant's signature.

  8. The information listed in IRM 21.8.4.1.3 (4) above is not required by law; however, the IRS cannot issue certification if the information is not provided on Form 8802.

    1. If all the information is provided and the applicant qualifies, issue Form 6166.

    2. If the applicant fails to provide the required information, do not issue Form 6166.

  9. Applicants may authorize a third party appointee to request certification for multiple tax years on behalf of the applicant on Form 8802, Form 8821, or Form 2848.

21.8.4.1.4  (10-01-2007)
Who Can Sign Form 8802?

  1. Form 8802 must be signed and dated by the applicant.

  2. Form 8802 should also include the name and title of the signer.

  3. The chart below indicates who has the authority to sign Form 8802.

    IF the applicant is… THEN the individual with authority to sign Form 8802 is…
    A Nominee The individual or entity the nominee represents or any person duly authorized to act on behalf of the Individual or the entity the Nominee represents.
    Individual Retirement Arrangement /Account (IRA) The trustee.
    An Individual The individual.
    Husband and wife Both the husband and wife.
    A Partnership Any partner or partners duly authorized to act for the partnership (general partner or tax matters partner); the partner must certify that he/she has such authority.
    Disregarded Entity (DRE) DRE- Limited Partnership (LP) The owner of the DRE or any person duly authorized to act on behalf of the owner.
    DRE- Limited Liability Partnership (LLP) The owner of the DRE or any person duly authorized to act on behalf of the owner.
    DRE- Limited Liability Limited Partnership (LLLP) The owner of the DRE or any person duly authorized to act on behalf of the owner.
    DRE-LLC The owner of the DRE or any person duly authorized to act on behalf of the owner.
    An S Corporation Any corporate officer, e.g., president, vice-president, treasurer, chief accounting officer, etc., duly authorized by the corporation to bind the corporation in accordance with applicable state law.
    A Trust/Common Trust Fund/Grantor Trust/Simple Trust The fiduciary (trustee, executor, administrator, receiver, or guardian).
    An Estate The personal representative (executor, executrix, administrator, or administratrix).
    A Corporation Any corporate officer, e.g., president, vice-president, treasurer, chief accounting officer, etc., duly authorized by the corporation to bind the corporation in accordance with applicable state law.
    An Employee Benefit Plan/Trust Any organization officer, e.g., president, vice-president, treasurer, chief accounting officer, etc., duly authorized by the Plan or Trust to bind the Plan or Trust in accordance with applicable state law.
    An Exempt Organization Any organization officer, e.g., president, vice-president, treasurer, chief accounting officer, etc., duly authorized by the organization to bind the organization in accordance with applicable state law.
    A partnership under an IRC § 761(a) election Any partner or partners duly authorized to act for the partnership, the partner must certify that he/she has such authority.
    A Financial Asset Securitization Investment Trust (FASIT) (Effective January 1, 2005, the special rules for FASITs were repealed. However, the special rules still apply to any FASIT in existence on October 22, 2004, to the extent that regular interests issued by the FASIT before that date continue to remain outstanding in accordance with the original issuance.) Any corporate officer, e.g., president, vice-president, treasurer, chief accounting officer etc., duly authorized by the corporation to bind the owner corporation in accordance with applicable state law.
    A governmental organization An official of the governmental organization, who has authority in the course of his or her official duties, to bind the organization.

    Note:

    The IRM 11.3.2.4.5, Government Agencies, states that returns and return information of a Federal, State, or local government agency may be disclosed to any person legally authorized to act for such agency. Generally, verification that the requestor is a governmental official, such as a Director of Taxation or Personnel, is sufficient to indicate entitlement to returns and return information. The applications must be

    :

    1. Made in writing

    2. Submitted on the government agency's letterhead

    3. Signed by a government official, such as, but not limited to, a Director of Taxation or Personnel

  4. If the form is signed by an authorized representative, there must be evidence of the authorization (e.g., Form 2848 or similar power of attorney must be attached to the file). Applicants that would like to authorize a recognized individual to sign the Form 8802, thereby representing them before the IRS, must grant the individual Power of Attorney (POA). A power of attorney is written authorization for the individual to act on behalf of the applicant in tax matters.

    Note:

    The person executing the authorization must specifically authorize the recognized individual to sign the Form 8802 or tax information documents. Applicants may only authorize those individuals who are recognized to practice before the IRS. However, if the Form 2848 is attached to the Form 8802, and the Form 8802 is signed by the POA, in most cases the taxpayer intended to authorize the POA to sign the POA. To avoid creating a hardship for the taxpayer that intended to have the POA sign the Form 8802, but failed to include the proper authorization statement on Form 2848, contact the taxpayer to provide the proper signature authorization.

  5. Practice before the IRS covers all matters relating to any of the following:

    1. Communicating with the IRS for an applicant regarding the rights, privileges, or liabilities of the applicant under laws and regulations administered by the IRS

    2. Representing an applicant at conferences, hearings or meetings with the IRS

    3. Preparing and filing necessary documents with the IRS on behalf of an applicant.

  6. Before an individual can practice before the IRS, he or she must file a written declaration with the IRS stating that he or she is authorized (by the applicant) and qualified (a recognized individual) to represent a particular applicant. Part II of Form 2848 is a declaration that can be used for this purpose. The following is a list of individuals who are recognized to practice before the IRS, and who can be authorized to apply for certification on behalf of a U.S. resident:

    1. An Attorney – any attorney in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS

    2. A Certified Public Accountant (CPA)- any CPA in good standing with the IRS and qualified to practice as a CPA in any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS

    3. An Enrolled Agent - any enrolled agent in active status may practice before the IRS

    4. An Un-enrolled Individual – an individual who, due to their special relationship with the applicant, can represent that specific applicant. See IRM 21.8.4.1.4 (7)

  7. An Un-enrolled Individual – the following individuals, due to their special relationship with the applicant, may represent that specific applicant. However, that individual must provide satisfactory identification and, except in the case of the individual described in a) below, proof of the individual's authority to represent the applicant.

    1. An Individual – an individual may represent himself or herself before the IRS without having to file a written declaration of qualification and authority.

    2. A family member – an individual may represent members of his or her immediate family. Immediate family means a spouse, child, parent, or sibling of the individual

    3. An officer – a bona fide officer of a corporation (including a parent, subsidiary or other affiliated corporation), association or organized group can represent the corporation, association, or organized group. An officer of a governmental organization with authority, in the course of his or her official duties, to bind the organization.

    4. A partner – a general partner can represent the partnership before the IRS.

    5. An employee - a regular full time employee can represent his or her employer.

    6. A fiduciary – (trustee, executor, administrator, receiver, or guardian) stands in the position of an applicant and acts as the applicant, not as a representative of the applicant.

  8. A power of attorney is generally submitted to the IRS on Form 2848. However, the IRS may also accept a power of attorney submitted in a different format. A power of attorney not submitted on Form 2848 may be accepted only when it includes all of the information identified below:

    1. The applicant's name and mailing address

    2. The applicant's Social Security Number (SSN) and/or Employer Identification Number (EIN)

    3. The employee plan number, when applicable

    4. The types of tax involved

    5. The Federal tax return form

    6. The specific years or periods involved

    7. For estate tax matters, the decedent's date of death

    8. A clear expression of the applicant's intentions concerning the scope of authority granted to the recognized representative

    9. The applicant’s signature and date

  9. Powers of attorney must have a Declaration of Representation attached. The Declaration must include the statements listed in Part II of the Form 2848. In addition to the required statements, the Declaration must be signed, dated, and contain the designation under which the representative is authorized to practice before the IRS.

  10. The authorized representative is the only person, other than the applicant, duly authorized to represent the applicant, unless the authorization specifically states the person may designate other authorized representatives.

21.8.4.1.4.1  (10-01-2010)
Three-Year Procedure

  1. Certain applicants may submit a Form 8802 that covers a three-year period. If the applicant checks the box for Line 4d (Estate), Line 4g (Employee Benefit Plan/Trust), or Line 4h (Exempt Organization), then it does not have to provide an original signature on Form 8802 every year. An applicant may only use this procedure if there are no material changes of fact (including name or permanent address).

  2. Year 1 - The third party designee must submit a complete Form 8802 signed and dated by the applicant, along with all other required documentation based on the applicant's entity type, as well as Form 8821 (or other tax information disclosure authorization statement e.g., Form 2848, Power of Attorney and Declaration of Representative) covering a period of up to three years. The applicant's penalties of perjury statement on Line 10 of Form 8802 must include a statement that the applicant will continue to be a resident throughout year one and will continue through years two and three.

  3. Year 2 - The third party designee will complete a new Form 8802 (which need not be signed) and attach a copy of the signed Form 8802 submitted in year one (including the accompanying documentation and tax information disclosure authorization) along with the appropriate user fee.

  4. Year 3 - Follow year two procedures.

21.8.4.1.5  (03-11-2013)
Current Year Certification Applications

  1. A Form 8802 requesting certification for the current year is required to have a statement either in box 10, or as a separate attachment to the Form 8802. The statement must state that the applicant is a U.S. resident for tax purposes and will continue to be throughout the current year (the year should be specified). If the applicant makes the statement in box 10, but there is missing information, such as the TIN, and the missing information can be identified on the Form 8802, accept the statement. The Form 8802 is signed under penalty of perjury. This allows us to accept all the information on the Form 8802. Do not delay processing the application when there is sufficient information to establish the applicant is a U.S. resident for tax purposes.

    Caution:

    When the Declaration statement is submitted separate from the Form 8802, it must be submitted under penalties of perjury and contain a valid signature, title of signer, and date. The penalty of perjury statement does not have to be in a particular format. For example, the statement may state it is signed under penalty of perjury, or it could be identified as a penalty of perjury statement, or a perjury statement.

  2. Applicants requesting a current year certification can submit Form 8802 as early as December 1st of the prior year. However, early submissions of current year applications that are received prior to December 1st of the prior year must be returned.

    Caution:

    Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope. See IRM 21.3.3.4.26, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors.

  3. When the prior year return has not been filed and isn’t yet required to be filed, the statement must address the applicant's residency status in the prior year. Refer to the table in paragraph 4 below.

    Note:

    This statement is required of all applicants in this situation. In some instances, the applicant will not have been a resident for the prior year and therefore, will only attest to its residency status in the current year.

  4. The chart below lists the statements, by applicant type, that must be made under penalties of perjury when the Form 8802 is for a current year residency certification.

    Note:

    VAT certifications can be issued for the current year. A VAT certification requires a similar statement plus an additional statement that the business activity remains the same.

    IF the applicant is… THEN the Form 8802 penalty of perjury statement must include…
    A Nominee A statement from the individual or entity for whom the nominee is acting stating the Individual/entity name, TIN, is a U.S. resident and will continue to be throughout the current tax year.
    An Individual Individual’s Name, TIN, is a U.S. resident and will continue to be throughout the current tax year.
    An individual claiming treaty benefits for teaching or research activities for countries other than Japan Countries other than Japan: Individual’s Name, TIN, was a U.S. resident within the meaning of Article [X] of the U.S.-[country] treaty immediately before entering [country]. The assignment began on [date] and ends on [date]. Article [#] of the U.S.-[country] treaty provides a [2 or 3] year exemption from income tax.
    An individual claiming treaty benefits for teaching or research activities for Japan Individual’s Name, TIN, is (and will continue to be) a U.S. resident within the meaning of Article 4(1) of the U.S.-Japan treaty. The assignment began on [date] and ends on [date]. Article 20 of the U.S.-Japan treaty provides a 2 year exemption from income tax.
    An Individual Retirement Account/Arrangement (IRA) A statement from the trustee indicating that the IRA Name, IRA Account number, is a resident and will continue to be throughout the current tax year.
    A Partnership A statement from each partner for which certification is requested stating: Partner’s Name, TIN, is a U.S. resident and will continue to be throughout the current tax year

    AND

    A statement from a general partner stating: Partnership Name, TIN, has filed its required return and the entity classification has not changed since the return was filed.
    An S Corporation A statement from each shareholder for which certification is requested stating: Shareholder’s Name, TIN , is a U.S. resident and will continue to be throughout the current tax year.

    AND

    A statement from an officer of the corporation with the authority to legally bind the corporation stating: S Corporation Name, TIN, has filed its required return and the entity classification has not changed since the return was filed.
    A Common Trust Fund/Grantor Trust/Simple Trust A statement from each participant / owner / beneficiary stating: Name, TIN, is a U.S. resident and will continue to be throughout the current tax year. Note: When the participant, owner, beneficiary, is other than an individual, use the statement that corresponds to the entity type

    AND

    A statement from the trustee stating: Trust Name, TIN, has filed its required return and the entity classification has not changed since the return was filed.
    A Trust A statement from the trustee stating: Trust Name, TIN, is a U.S. resident and will continue to be throughout the current tax year.
    An Estate A statement from the personal representative stating: Estate Name, TIN, is a U.S. resident and will continue to be throughout the current tax year.
    A Corporation A statement from an officer of the corporation with the authority to legally bind the corporation stating: Corporation Name, TIN, is a U.S. resident and will continue to be throughout the current tax year.
    An Employee Benefit Plan/Trust A statement from an officer with the authority to legally bind the organization stating: Plan/trust, TIN , is a U.S. resident and will continue to be throughout the current tax year.
    An Exempt Organization A statement from an officer with the authority to legally bind the organization stating: Organization, TIN, is a U.S. resident and will continue to be throughout the current tax year.
    A Single-Member LLC or other disregarded entity A statement from an officer/representative with the authority to legally bind the single owner organization stating: This certifies that (i) Disregarded entity owner, TIN: , trading as (XXXX), is a single-owner Limited Liability Company/Limited Partnership/General Partnership that is treated as a disregarded entity for United States income tax purposes, (ii) that the (corporation, partnership, individual, etc.,) is the single owner of the (disregarded entity) and, (iii) as such, the corporation, partnership, individual, etc., is required to take into account all of the income, gain, losses, deductions, and credits against tax of the disregarded entity on its/his/her U.S. federal income tax or information return (corporation, partnership, individual, etc.). A single owner of the disregarded entity is a U.S. resident and will continue to be throughout the current tax year. This certification is given under penalties of perjury and, to the best of my knowledge and belief, the statements herein made are true, correct, and complete.
    A partnership under an IRC § 761(a) election A statement from each partner for which certification is requested stating: Partner’s Name, TIN, is a U.S. resident and will continue to be throughout the current tax year.

    AND

    A statement from a general partner stating: The Partnership Name , TIN, has made an election pursuant to IRC § 761. As a result, it is not required to file Form 1065, U.S. Return of Partnership Income, on an annual basis and all of its members report their respective shares of income, gain, loss, deductions, and credits on their tax returns as required. The partnership's entity classification has not changed since the filing of the partners' returns.
    A foreign partnership (including those under Treasury Regulation 1.6031(a)-1(b)) not required to file A statement from the general partner or the tax matters partner stating: Partnership Name, TIN, is not required to file Form 1065, U.S. Return of Partnership Income, under Treasury Regulation or Code section (specify i.e., §1.6031(a)1(b)) and the entity classification has not changed since the filing of the partners' returns.

    AND

    A statement from each individual partner for which certification is requested stating: Partner’s Name, TIN, is a U.S. resident and will continue to be throughout the current tax year.
    A Financial Asset Securitization Investment Trust (FASIT) (Effective January 1, 2005, the special rules for FASITs were repealed. However, the special rules still apply to any FASIT in existence on October 22, 2004, to the extent that regular interests issued by the FASIT before that date continue to remain outstanding in accordance with the original issuance.) A statement from an officer of the corporation with the authority to legally bind the corporation stating: Corporation Name, TIN, is the corporate owner of (FASIT's name, TIN), which is treated as a FASIT under IRC § 860H, as such the (corporation name) reports all of (FASIT name's) income, gains, deductions, losses, and credits on our Form 1120, U.S. Corporate Income Tax Return. The corporation is a U.S. resident and will continue to be throughout the current tax year.

21.8.4.1.6  (10-01-2012)
Certification Overview

  1. A U.S. Residency Certification applicant (individual, partnership, corporation, trust, estate or exempt organization) is certified for the specified tax year or period as a United States resident for purposes of taxation, if the IRS has evidence of the applicant:

    1. Having filed a U.S. tax return as a resident of the U.S.

    2. Having a valid extension to file a U.S. tax return and a resident of the U.S. (when applicable)

      Note:

      See paragraph (2).

    3. Not being liable to file (income level does not exceed the filing requirement threshold, etc.) as a resident of the U.S.

    4. Being tax exempt

  2. Certifications issued based on an extension to file a U.S. tax return require the applicant to have filed his or her prior year tax return as a U.S. resident.

  3. When the applicant submits a copy of his or her tax return with the Form 8802, you must verify that it is complete, or if the return is necessary. If the return is not posted or there is no record of its receipt, the return submitted is necessary for processing the Form 8802 and it must be complete. See chart below:

    If Then
    The return is processed and posted Issue certification, provided the applicant meets all other certification requirements.
    The return is not posted and the application is for Individual Master File (IMF) Check TXMOD, FFINQ or TRDBV for receipt of the return.
    The return is found on FFINQ or TRDBV Issue certification, provided the applicant meets all other certification requirements.
    The return is not posted and it is not found on FFINQ (IMF) or TRDBV Check the return to see if it is complete.
    The return is complete Check to see when it is due.
    If return is not yet due or was recently due Check the prior year filing for a U.S. resident tax return (Transaction Code (TC) 150 posted with Document Locator Number (DLN), Document Code (DC) 03, 05, 06, 07, 08, 09, 10, 11, 12, 16, 21, 22, 28).
    The applicant filed as a resident in the prior year Issue certification, provided the applicant meets all other certification requirements. Note in Remarks "RT received w/8802, prior year posted."
    The return submitted with the Form 8802 was complete, and the due date is past but the return has not yet posted to the tax module Hold the return for 30 days, after the 30 day period check for the posting of the TC 150.
    The return is posted Discard the return filed with the application as classified waste.
    The TC 150 is not posted in 30 days Forward the return for processing, notify the applicant and make a note in the remarks.
    The return is incomplete Process the application as if the return was never received.
    The return has not yet posted Mark as possible duplicate and forward to the appropriate Submission Processing site.
  4. This IRM sets forth procedures to verify evidence that a U.S. Residency Certification applicant is a United States resident for tax purposes during the tax year or period identified on the Form 8802.

    1. The specific certification or application requirements can be found in the procedures for each specific entity.

    2. The Form 8802 also specifies certification requirements.

  5. The procedures for determining the type of evidence, which will be required of applicants for proof of residency, is based on the fact that U.S. residents are required by law or regulation to file specific types of income tax returns or forms. Therefore, our primary requirement for proof of residency is a fact of filing a U.S. tax return. Other forms of proof are evidence of:

    1. Not being liable to file

    2. Being tax exempt

  6. The Functions and Programs used for this process are:

    Duty Performed Function Program
    Telephones 700 8056X
    Technical Processing of Applications 710 8056X
    Clerical processing 790 8056X

21.8.4.2  (10-01-2010)
Technical Issues

  1. All technical issues that cannot be resolved using the procedures in this IRM, or the Form 8802 instructions for Form 8802, must be referred to your manager. If management cannot resolve the issue, follow local procedures for referral to the Planning and Analysis (P&A) Section.

  2. The Planning and Analysis (P&A) Section will review, and forward when necessary, any issue requiring the attention of the Headquarters Analyst or Management Information Technology Service.

  3. Servicewide Electronic Research Program (SERP) feedback is used to submit issues concerning the U.S. Residency Certification Program. Follow local procedures for submitting topics.

  4. Applicants that have had their certification application denied, or according to the Form 8802 instructions, don't qualify for U.S. Residency certification, but believe they are entitled to treaty benefits under a specific treaty article, may request reconsideration and must provide:

    1. A detailed explanation as to why they are entitled to certification, and

    2. Any and all documentary evidence

  5. Any Form 8802 submitted for reconsideration must be forwarded to the P&A Analyst for forwarding to Headquarters.

  6. Form 8802 applicants who believe that they qualify for treaty benefits under a specific treaty article after being denied by both the Certification Unit and Headquarters must follow Rev. Proc. 2006-54 for requesting Competent Authority assistance see IRM 21.8.4.7.2.

21.8.4.2.1  (10-01-2012)
User Fees

  1. The user fee must be validated before a Form 8802 can be processed. A single Form 8802 can be used to request multiple Forms 6166. The user fee is $85 for a single Taxpayer Identification Number (TIN), regardless of the country, tax period, or number of certifications requested.

  2. The validation process rejects any applications postmarked after November 1, 2006, if the applicant has not made any payment. However, if the application was accompanied with a partial payment or a miscalculated payment, provide the applicant an opportunity to make a complete payment without having his or her application rejected.

21.8.4.2.2  (10-01-2010)
Forms 8802 Received From Lockbox

  1. Applicants are instructed to send all Forms 8802 postmarked November 1, 2006 or later, and accompanied with a check for the user fee, to a lockbox address. The lockbox deposits the payment and forwards the Form 8802 to the IRS.

  2. If a Form 8802 with a payment is received directly from the taxpayer, send the Form 8802 and payment to the lockbox by the next business day with a completed transmittal Form 3210. Retain the sender's copy in the unit. The lockbox deposits the payment and returns the Form 8802 to the IRS. When all of the payments are deposited and the Form 8802 validated, destroy the sender's copy of the Form 3210.

  3. When validating a Form 8802 received from the lockbox:

    • Date stamp with IRS received date.

    • If payment is attached, place in bin to return to lockbox.

    • If there is no payment, check to determine if a payment confirmation number is identified on the Form 8802. If there is neither a payment indicated by the lockbox nor a payment confirmation number, place the Form 8802 in the bin to be returned to the applicant.

      Caution:

      Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope. See IRM 21.3.3.4.26, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors.

21.8.4.2.3  (10-01-2007)
Form 8802 With Payment Attached

  1. Batch these forms and payments daily and send to lockbox. A fillable Form 3210 can be used. Identify the name of the applicant, the amount of the payment, and the check number on the Form 3210.

21.8.4.2.4  (10-01-2007)
Electronic Payments — Background

  1. The IRS started accepting electronic payments on April 2, 2007. Applicants can get additional information about making electronic payments from our web site at WWW.IRS.GOV. The taxpayer should enter e-pay in the search box on the web site.

  2. The web site provides the applicant with information on making electronic payments, and by clicking through the user prompts, directs the applicant to Pay.Gov where the applicant can make his or her payment.

  3. The applicant is prompted for the necessary information to process the electronic payment. The payment is made by either an Automated Clearing House (ACH) transfer (direct debit) or credit card.

  4. Two numbers are issued immediately after the payment is processed. The applicant can use either the Agency Tracking ID number or the Pay.Gov Tracking ID number as the confirmation number.

  5. The applicant must write the confirmation number on page 1 of Form 8802. If the payment covers more than one application, the confirmation number is written on each Form 8802.

21.8.4.2.5  (10-01-2007)
Verifying Electronic Payment

  1. Access Pay.Gov and login using your user name and password. Your manager will supply you with a user name and password.

  2. Select the report list.

  3. Select ACH debit and enter the confirmation number from the Form 8802 and select the ACH Debit Transaction Search Query. If the payment is not located, use the Credit Card Transaction Query.

  4. Follow the procedures to validate the amount of the payment. See IRM 21.8.4.2.6. If you cannot verify the payment, reject the application. See IRM 21.8.4.2.1.

21.8.4.2.6  (10-01-2012)
Validating Form 8802 Payment

  1. The lock box contractor will notate the amount paid on the Form 8802 application (generally on page 3). Applicants using pay.gov are instructed to enter their payment confirmation numbers on page 1 of Form 8802. Information on researching payment confirmation numbers can be found in IRM 21.8.4.2.5.

  2. Determine the required payment. The fee is $85.00 for a single Taxpayer Identification Number (TIN), regardless of the country, tax period, or number of certifications requested.

    Reminder:

    Effective April 1, 2012, the user fee was increased. Form 8802 applications received with a postmark dated on or after April 1, 2012, are charged a flat rate fee of $85.00 per application, regardless of the number of certificates requested. As a result, the Form 8802 was revised.

  3. If the payment is verified, place your initials, the date verified and the word "verified" in the upper right corner of page 1 of the Form 8802 next to the amount verified.

  4. If the payment is less than the full user fee, write the date, your initials and the amount owed on the bottom of the Form 8802.

  5. If the payment is greater than the amount of the full user fee, write your initials, the date verified and the word "verified" in the upper right corner of page 3 of the Form 8802. On the bottom of the Form 8802, write the date, your initials, the word "overpaid" and the amount overpaid.

  6. Verify the confirmation number on the Form 6166 search screen, if the payment is more than two weeks older than the submission date of the Form 8802, to confirm the payment was not used for another application.

21.8.4.2.7  (10-01-2012)
Researching Payment Confirmation Numbers on USRC Database

  1. The payment tracking ID field on the Form 6166 search screen allows the user to find cases with a given ID number. This search field accepts upper and lower case alpha characters, numerics, hyphens, percentage, asterisks, and period. However, the search is not case sensitive.

  2. Check both the closed and open check boxes on the search screen when searching for the duplicate confirmation number.

  3. The % character is a wildcard that allows for an expanded search.

    Example:

    %010 will find every record whose confirmation number contains "010" anywhere in the value.

21.8.4.2.8  (04-17-2009)
Recording Payments

  1. The applicant's payment must be recorded in the U.S. Certification database for each Form 8802.

  2. Record the confirmation number in the tracking number field on the Form 8802 input screen, if it was an electronic payment.

  3. A partial payment is recorded in the first payment field. A subsequent payment is recorded in the second payment field.

  4. If there is more than one record created to accommodate the number of certifications requested on a Form 8802, only record the payment associated with the Form 8802 on the first record.

  5. If one payment is made for multiple Forms 8802:

    1. Only record the payment with the first Form 8802 submitted by the payor in the database.

    2. Record your initials, full paid, deposit date, and the TIN of the application where the payment was recorded in the remarks section. Use abbreviations for full paid and deposit date. For example, Initials FP dep 01/01/2007 11–1111111. This remark can be cut and pasted to minimize key strokes on subsequent Form 8802 records that came in with the multiple payment.

21.8.4.2.9  (12-22-2010)
Partial Payment

  1. You must attempt two calls to the applicant if the payment is less than the amount required. Forms with incomplete payments are not processible.

    Note:

    Remember to give the applicant the batch or reference number and inform the applicant that this number must be written on the top of the copy of page 3 of Form 8802 when submitting the supplemental payment.

  2. Prior to making the call, review the Form 8802 to determine:

    • If a Penalty of Perjury (POP) statement is necessary for a current year application

    • If a signature and date is needed

    • The amount needed for a complete payment

    • Any other missing information that is needed to successfully process the Form 8802

    Note:

    The applicant must submit a copy of page 3 of the Form 8802 with the supplemental payment. Give the applicant the batch or reference number to write on top of page 3 of Form 8802. This is needed to associate the supplemental payment with the original partial payment.

  3. A complete review of Form 8802 is needed before the applicant is called for the additional payment. This call is intended to decrease the time needed to process the Form 8802. The data from the Form 8802 is input to the database before the call is placed to the applicant. Place the record in 702 status and update the remarks with each contact with the applicant.

    Note:

    If the record is complete, the partial payment does not stop the automated system from issuing the Form 6166 if the status is not updated.

  4. When it is necessary to contact the applicant by telephone and you are unable to reach the applicant, place the Form 8802 and attachments in the bin for the applicant to receive a follow up call. Note the date you attempted the original call on the bottom of page one of the Form 8802. Use the following abbreviations to indicate the nature of the call.

    • T = telephone

    • POP = Penalty of Perjury

    • D = date needed with signature

    • $ = additional user fee needed

    • NA = no answer

    • NI = not in

    Example:

    If a call is placed on December 15, 2014 because a penalty of perjury statement is needed, the date next to the signature is needed, and an additional $15 is needed to fully pay the user fee, but you could not reach the applicant, the notation will appear as follows:

    • 12/15/14 T (applicant's name), POP, D, $15, NA (initials)

    • If an additional $20 is needed for full payment and the applicant stated he will mail the additional payment, the notation would be

    • 12/15/14 T (applicant's name), $20, will mail check today (initials)

    Note:

    You must use your initials after the call notation.

  5. If you cannot reach the applicant or authorized representative, leave a message identifying your name, badge number, and that you are calling from the U.S. residency certification department. Do not leave any specific case or application information in your message. Use 267-941-1000 as your call back number. Make a second call attempt within two business days. Do not make second calls the same day unless a person indicates the applicant or authorized representative will be available later the same day. If so, the application may be retained for a call back later the same day.

    Note:

    In 2008, IRS issued Smart IDs to staff with a 10 digit Personal Identification Number (PID). The last seven digits of the PID serve as your badge number.

  6. Place the Form 8802 in suspense filed by the person working the file and by the next action date.

  7. Generally, make follow-up calls within two business days of the initial call. If the applicant indicates they will send in the missing information and payment, direct him or her to mail the information to the lockbox address with the Form 8802 and write the batch or reference number on the top of the Form 8802. Return the Form 8802 with the notations of both telephone calls in the validation suspense wall and note a follow-up within 10 calendar days.

  8. If you cannot contact either the applicant or the authorized representative by telephone, send a rejection letter informing the applicant we have received his or her application and we need additional payment and possibly additional information.

  9. File Form 8802 with a copy of the rejection letter on the suspense wall. File the application by tax examiner, action date (30 calendar days from the day the rejection letter was mailed) and by TIN within date.

  10. If there is no response to this request within 30 calendar days, send the second rejection letter and update the remarks. If there is no response to the second rejection letter after 45 calendar days, purge the application and all notations and attachments from the suspense wall and close the record on the database. Maintain partially paid applications without a response to the second rejection letter for six months from the date of the application.

21.8.4.2.10  (10-01-2007)
No Response After Telephone Contact

  1. The applicant may send all, part, or none of the information requested in the telephone conversation. If payment is not received within ten calendar days of the telephone contact, send the form letter confirming the telephone conversation requesting missing information to the applicant.

    Note:

    Do not send this letter if the applicant has sent the full payment. Once the payment is verified, send Form 8802 for batching and processing. If there is additional information necessary, follow the appropriate sections of this IRM.

  2. Place the record in 702 status and suspend the case for 30 calendar days.

  3. If neither payment nor additional information is received from the applicant, see IRM 21.8.4.2.9.

21.8.4.2.11  (10-02-2008)
Refund of User Fee

  1. Generally, we do not refund the user fee. For example, the user fee will not be refunded if the Form 8802 is procedurally deficient and the applicant fails to submit (in a timely manner) the additional information necessary to complete processing the application. Further, do not refund the user fee if the Form 8802 is withdrawn at any time after it is received by the IRS. Likewise, if foreign claim forms are submitted after a certification request has been processed, return the foreign claims to the applicant. These forms must be submitted with a Form 8802 and a new user fee based on the new Form 8802.

    Caution:

    Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope. See IRM 21.3.3.4.26, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors.

  2. We refund an overpayment of a user fee resulting from a mathematical error or mistake. Issue the refund to the payor of the fee. In most instances, this will be the applicant. However, if the fee was paid by a custodian or an appointee for one or more applicants, return the fee to the custodian, appointee, or other entity that paid the fee.

  3. Prepare a memorandum identifying the applicant's name or the appropriate recipient's name and address along with the amount of the refund identified from the U.S. certification user fee.

  4. Bring the memorandum to the Department Manager for signature.

  5. After the Department Manager signs the memorandum, it can be scanned and attached to an E-mail using secure messaging to Stephanie Higginbotham at the Beckley Finance Center for processing. A copy of the E-mail and memorandum is filed by notice date and stored for six months.

  6. If either the scanning equipment or the E-mail system is not available and is not expected to be available by the next business day, fax the memorandum to Stephanie Higginbotham at 304-254-3499. Use an approved fax cover sheet when sending this information.

  7. Inform the applicant of the overpayment using either letter 3064C, or a locally developed letter.

21.8.4.3  (03-11-2013)
Certification Issues With a Foreign Country

  1. Refer the following certification issues to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the Treaty Assistance and Interpretation Team, (TAIT), Deputy Commissioner (International), Large Business and International:

    • foreign countries' rejection of Form 6166 Certification resulting from foreign legislative changes or other new requirements including requirements for language not set forth in a standard Form 6166

    Example:

    A taxpayer requests U.S. Residency certification for a country other than one set forth in IRM 21.8.4.7.13, and indicates that additional specified language is required in order for the certification to be accepted by the tax authority in that country.

    Reminder:

    Issues with hybrid entities will generally involve partnerships, Limited Liability Companies (LLC's), S-Corporations, or other entities that are considered "pass-through" or "flow-through" entities for U.S. or foreign tax law purposes.

    Example:

    A single member LLC wholly owned by a U.S. resident is treated as fiscally transparent in the U.S. but is treated as fiscally nontransparent in Country X, where it earns income subject to tax by Country X. The recipient of the entity's Form 6166 in Country X questions the substance of the form issued, including whether the proper party is named on the certification, and makes an inquiry regarding the U.S. certification process.

  2. If a foreign withholding agent refuses to accept a Form 6166 Certification provided by a U.S. taxpayer, the TAIT should be contacted if the refusal is based on regulations or legislation issued by the foreign country from which treaty benefits are claimed. Prior to contacting TAIT, it should be determined if the rejection is based on

    • a foreign government's refusal to accept Form 6166

    • the need to supplement the certification with additional disclosures

    • the need to specifically modify Form 6166 in accordance with the laws of the foreign jurisdiction

  3. Consult IRM 21.8.4.7.13 for special requirements imposed by foreign jurisdictions prior to contacting TAIT.

21.8.4.4  (10-31-2011)
Instructions for Form 8802, Application for United States Residency Certification

  1. Recommend Form 8802 and its instructions to any applicant needing technical reference material for the U.S. Residency Certification process. Information is also available on the irs.gov web site under Certification of U.S. Residency for Tax Treaty Purposes http://www.irs.gov/Individuals/International-Taxpayers/Certification-of-U.S.-Residency-for-Tax-Treaty-Purposes

  2. Form 8802 and its instructions are available on the internet at WWW.IRS.GOV or 1-800-829-3676.

21.8.4.5  (10-01-2007)
Tax Information Authorizations (TIAs)

  1. IRC § 6103(c) provides that an applicant may authorize the IRS to disclose the applicant's return or return information to any person designated by the applicant. IRC § 6103(c) distinguishes between authorizations:

    1. For purposes not directly related to a tax matter

    2. For purposes of having a third party provide information or assistance to the applicant in a tax related matter

  2. Treasury Regulation 301.6103(c)1(c) addresses requests by a taxpayer for the IRS to disclose the taxpayer's return information to a third party so that the third party can provide information or assistance relating to the taxpayer's return or transaction or other contact between the taxpayer and the IRS. This section requires that the authorization:

    1. Be written

    2. Be signed and dated by the applicant

    3. Contain the identity of the person(s) to whom disclosure is to be made

    4. Provide sufficient facts fundamental to the request for the information or assistance to permit the IRS to determine the nature and extent of the information or assistance requested and the returns or return information to be disclosed in order to comply with the applicant's application

  3. U.S. Residency Certification is confirmation that the applicant has filed a U.S. resident income tax return for a specific tax period and generally relates to determining the applicant's status under a treaty. When the certification authorization includes a request that a third party provide assistance to the applicant in meeting the requirements to take advantage of a treaty benefit, it falls under Treasury Regulation 301.6103(c)-1(c).

  4. When processing a U.S. Residency certification application, Form 8802, ensuring that the requestor is authorized to discuss, receive and/or request the certification is a very important factor.

  5. An applicant can authorize the IRS to disclose the applicant's return information with respect to Form 8802 in three ways.

    1. Form 8802. By completing line 3 on Form 8802, the applicant can appoint a person to whom the applicant wants the IRS to send the Certificate(s). This appointee cannot represent the applicant. This appointee cannot request Certifications for countries other than those indicated on the Form 8802, unless the applicant explicitly authorizes this on line 10 of Form 8802.

    2. Form 8821, Tax Information Authorization. The applicant can appoint a person to whom the applicant wants the IRS to send the Certificate(s) indicated on Form 8802 using Form 8821. This appointee cannot represent the applicant before the IRS, cannot sign a Form 8802 or a Form 8821 on behalf of the applicant, and cannot authorize the IRS to disclose the applicant's return information to another third party. This appointee cannot request Certifications for countries other than those indicated on the Form 8802, unless the applicant puts a statement in line 3 of Form 8821 explicitly authorizing an appointee identified on Form 8821 to request Certifications for countries other than those indicated by the appointee. Form 8821 must be signed and dated by the applicant.

    3. Form 2848, Power of Attorney and Declaration of Representative. The applicant can authorize an individual to represent the applicant before the IRS. An authorized representative can sign a Form 8802 on behalf of the applicant. However, an authorized representative cannot authorize the IRS to disclose any return information to another third party unless the applicant explicitly authorizes this on line 5 of the Form 2848. The applicant must sign and date the Form 2848, and the authorized representative must complete Part II.

  6. Use the following chart to determine who is authorized to sign Form 8802, Form 8821, or Form 2848 giving authority to request, receive, and/or discuss the certification:

    IF the applicant is… THEN the individual with authority to sign is…
    A Nominee The individual or entity the nominee represents or any person duly authorized to act on behalf of the Individual or the entity the Nominee represents.
    An Individual The individual.
    Husband and wife Both the husband and wife.
    A Partnership Any partner or partners duly authorized to act for the partnership (general partner or tax matters partner); the partner must certify that he/she has such authority.
    An S Corporation Any corporate officer, e.g., president, vice-president, treasurer, chief accounting officer, etc., duly authorized by the corporation to bind the corporation in accordance with applicable state law.
    An Individual Retirement Account/Arrangement The trustee.
    A Trust/Common Trust Fund/Grantor Trust/Simple Trust The fiduciary (trustee, executor, administrator, receiver, or guardian).
    An Estate The personal representative (executor, executrix, administrator, or administratrix).
    A Corporation Any corporate officer, e.g., president, vice-president, treasurer, chief accounting officer, etc., duly authorized by the corporation to bind the corporation in accordance with applicable state law.
    An Employee Benefit Plan/Trust Any of the organization's officers, e.g., president, vice-president, treasurer, chief accounting, etc., duly authorized by the Plan/Trust to bind the Plan/Trust in accordance with applicable state law.
    An Exempt Organization Any of the organization's officers, e.g., president, vice-president, treasurer, chief accounting officer, etc., duly authorized by the organization to bind the organization in accordance with applicable state law.
    A partnership under an IRC § 761(a) election Any partner or partners duly authorized to act for the partnership; the partner must certify that he/she has such authority.
    A FASIT Any corporate officer, e.g., president, vice-president, treasurer, chief accounting officer etc., duly authorized by the corporation to bind the owner of the corporation in accordance with applicable state law.
    A governmental organization An officer of the governmental organization with authority, in the course of his or her official duties, to bind the organization.
    A Disregarded Entity (LP/LLC/LLP/LLLP) The owner of the DRE or any person duly authorized to act on behalf of the owner.
  7. Before discussing an application, making corrections to an application, or issuing certification, you must first determine whether the requestor is the applicant or a third party (anyone other than the applicant).

    If Then
    The application is signed and dated by the applicant or a person having a valid POA Process it with the information provided. You may make corrections when necessary.
    The applicant signs and dates the application and asks for the certification to be mailed to a third party Process according to information provided, make corrections when necessary, no further authorization is needed.
    The application is received from a third party, someone other than for whom the certification is requested and there are issues with the application You must ensure there is a valid authorization to request, discuss, or correct the application prior to proceeding. Check Form 8802 line 3b, or an attached Form 8821, Form 2848, or like statement.
    You are uncertain of a person's authorization to request, discuss or receive information Reject the certification using the letter 3427.

    Note:

    Refer to Disclosure and Representation guidelines. See IRM 21.1.3, Operational Guidelines Overview.

  8. Only provide tax information to authorized individuals.

    Caution:

    Something as simple as revealing an applicant's address or the existence of an application is considered disclosure, a breach of confidentiality.

  9. When a third party requestor indicates a Power of Attorney (POA) or Tax Information Authorization is on file, research the Centralized Authorization File (CAF) using the Command Code CFINK and/or the Form 8821 Database in the U.S. Residency Certification program to determine if there is authorization and the extent of their authorization. See Document 6209 for Command Code Instructions.

    Caution:

    You must not discuss or disclose any applicant information to the third party until you are certain the requestor is authorized to receive the information.

  10. When the CFINK research confirms the requestor as the Power Of Attorney (POA) for the applicant needing certification, research the Form 8821 database to determine if you need to enter the POA. When confirmed:

    1. Enter the POA name and address on the 6166 database.

    2. Enter the POA name on the second name line with ATTN. or % (in care of). Continue processing the application for certification.

    3. Ensure that you enter the POA's address in the applicant's address field.

  11. When CFINK research doesn't confirm POA:

    1. Research the application, Form 8802, and/or attachments for authorization, Form 2848, Power of Attorney or Declaration of Representation , Form 8821, Tax Information Authorization, or documentation giving authorization to the requestor (e.g., Trust Agreement).

      If Then
      The Form 8802 application, Line 3b identifies a third party authorization and the form is signed and dated by the applicant Enter the information on the 8821 database, if not already in the database.
      Attachments include Form 8821 or documentation giving authorization (consent to disclose and purpose) to the requestor Input the information from this document into the 8821 database, if not already in the database.
      Attachments include Form 2848 Input the information from this document into the Form 8821 database.
      Attachments include Form 2848 and it is not specific to the certification Forward a copy to the Audit Support Unit. Send foreign Form 2848 to BLN 3-E08.123. Transship domestic Form 2848 to Memphis.
      No attachments or the form is not signed and dated Assume requestor does not have a POA or authorization; reject the application using letter 3427 .
  12. If a signed and dated new Form 2848 or Form 8821 is received with required certification information, process as a new application.

21.8.4.6  (03-11-2013)
The Certification Process

  1. The Certification Process is a consolidated effort involving three processes:

    • Payment Verification

    • Clerical

    • Tax Examination

  2. All applications for U.S. residency certification are subject to a user fee. If, at any time, you discover the appropriate user fee has not been paid, return the document to the clerical team. For additional information on user fee amounts see IRM 21.8.4.2.1.

21.8.4.6.1  (05-21-2013)
Processing Incoming Documents

  1. All user fees must be verified before the Form 8802 can be processed.

  2. All documents, applications, and correspondence must be date stamped with the date of IRS receipt and processed as first in/first out, unless they meet the criteria identified for correspondence or telephonic inquiries and responses. See IRM 21.8.4.6.6 and IRM 21.8.4.6.7.

  3. A Form 8802 with payment must be mailed. However, subsequent information submitted because the application was incomplete may be faxed.

  4. A Form 8802 must have specific application information) and must be signed and dated by the applicant when the Form 8802 is used to give a third party authorization. See IRM 21.8.4.7.12.

  5. Any early submission for Current Year certification received with a postmark date before December 1st must be returned to the sender.

  6. Sort all incoming documents into categories beginning with the earliest received dates, starting with the separation of:

    • Original Applications (Form 8802 )

    • Original Applications with Foreign Claim forms

      Note:

      Foreign claim forms received with the applications must remain attached until the foreign claim form can be associated with the Form 6166 or a rejection letter that will be issued.

    • Additional Certification Application

    • Correspondence (paper or telephonic responses to letters, questions or request for other than certification)

  7. Once the various applications are separated from the correspondence, sort them according to the list below:

    1. IMF applications received by mail

    2. BMF applications received by mail

    3. IMF applications with foreign claim forms attached, received by mail

    4. BMF applications with foreign claim forms attached, received by mail

  8. Once the applications that were mailed are separated into IMF and BMF, perform the following:

    1. Group the same type entities together.

      Example:

      Corporations grouped in one batch, Exempt Organizations in another, etc.

    2. Assign a control number to each batched group.

    3. Batches must be controlled and accounted for at all times.

  9. Applications that state "second" or "duplicate" application or have an indication that it is not an original, may have already been processed.

    1. Check the application to determine if it is a third party application.

    2. If it is a third party application, then check for line 3b information or Form 8821 attachment. Then check the Form 8821 database to see if the appointee information is already listed. If so, do not enter it again. Ensure that the attention name and mail stops are included when listed and continue processing the Form 8802 application.

    3. When appointee information is not listed on the Form 8821 database, it must be manually entered.

  10. Applications that have the Additional Request box checked do not require the re-submitting of original documentation, if a certification has been issued for the original application within the last 12 months and there has been no change to the applicant's tax information. A new user fee is required for processing an additional request submitted on a new Form 8802.

    Note:

    A name change is a change in tax information.

    1. Third party appointees cannot re-submit an application requesting additional certifications for countries for which they were not originally authorized to receive. For example, an additional application identifying Italy as the country in which certification is needed must have Italy listed on the original Form 8802, or the applicant must be authorized to receive certification for additional countries.

      Reminder:

      For detailed information regarding the Additional Request box on Form 8802, see page 4 of the Form 8802 instructions.http://core.publish.no.irs.gov/instrs/pdf/10827j12.pdf

  11. Possible duplicate applications must be researched on the 6166 database for the original Form 8802.

    1. Choose Form 6166 from the menu bar.

    2. Choose Search.

  12. When researching possible duplicates, you must first determine if you have a duplicate or an additional request. You will need to pay careful attention to the details of the application, the entity, the year of certification, the countries requested, the volume of certifications, and the type of certification when making your determination. When you have made a determination, use the following chart to process the application.

    1. If Then
      You determine the Form 8802 is a duplicate You must check the status of the original.
      The original case is in an open or suspended status Associate the application with the original application. Notify the requestor via telephone, if number provided.
      No original case has been found but the case clearly indicates that it is a duplicate application The application must be given to a manager or lead to determine how it should be handled.
      The original case is in closed status, but certification was not issued

      Note:

      If an applicant was denied certification of a previously filed Form 8802, you cannot use the additional request box.

      Associate with original application and/or letter and notify the requestor of the status of the case via telephone, if telephone number is provided. If all information needed is provided, process the case.
      The original Form 8802 was recently processed (within the last two weeks) and certification was issued The duplicate application is classified waste and can be discarded .
      You determine that the possible duplicate Form 8802 is not a duplicate, it's a modification of the original requesting additional certifications Verify that the user fee has been paid and that any alterations or modification made to the form were made by an authorized person. See IRM 21.8.4.2.5.
      The modifications of the Form 8802 were made by a person authorized to do so Process the application in accordance with certification procedures.
  13. Correspondence must also be sorted into categories:

    • Suspense

    • Open

    • Closed

    • Inquiries

  14. Correspondence in response to a specific suspended case, and information required to process a case, must be associated with the original case and given to a Tax Examiner to be worked.

  15. Correspondence specific to an open case, must be associated with the case and given to a Tax Examiner to be worked.

  16. Correspondence specific to a closed case must be associated with the original case. If the information provided indicates that an error may have occurred or the information was needed during the processing of the original, then give the case to a Tax Examiner to initiate a new case.

    Note:

    When reprocessing a closed case, you must circle out the original application received date using red or brown pencil and enter the correspondence date as the received date.

  17. Correspondence inquiring about the certification process, or to check on the status of a case, must have a response issued.

21.8.4.6.2  (05-21-2013)
Entering Tax Information Authorization (TIA) on Form 8821 database

  1. Once you have reached the Form 8821 input screen in the 8821 database, you must enter the applicant's authorization information from the applicant's Form 8821, Form 2848, Form 8802 or clone the information, when possible.

    Note:

    When authorization information is entered from a form or document other than Form 8821, you must notate the form or document in the remarks section of the Form 8821 database.

  2. A Form 8821 giving authorization for both husband and wife must be entered into the 8821 database as two separate documents.

  3. Prior to entering Form 8821 information, you must verify that the information is not already in the database for your certification application.

    Note:

    Authorization forms that address the same tax matter revoke any previous authorization, unless the Form 8821 has box 6 checked.

  4. A Form 8821 may also be input in bulk by using the Form 8821 TIA/POA Cloning feature. This feature should be used when the TIA information is needed for two or more records.

    Note:

    All fields in the Tax Information Authorization Box are cloned.

    If Then
    The TIA information is needed for two or more records Click on the "Clone TIA" button located at the right hand corner of the TIA frame.
    A red bar appears on the fields you want to clone Cloning is activated.
    You click on the NEW button The TIA information remains the same for each new record, as long as the cloning feature is active.
    You need to use a new or different TIA Click the "Clone TIA" button again. The cloning feature should deactivate.
    You need to clone another TIA Click the "Clone TIA" button again. This feature can be turned on and off whenever you desire by simply clicking the "Clone TIA" button.

    Note:

    Once you have begun cloning data from the Form 8821 database, a red bar appears on the fields to be cloned.

  5. To enter the Applicant's Taxpayer Identification Number (TIN) on the Form 8821 database.

    1. Check the Social Security Number (SSN) box if the applicant's TIN is a SSN.

    2. Enter either the applicant's SSN or EIN when given and press TAB.

    3. Once you have entered the TIN, the program will require that you enter it again. Enter the TIN in the small pop up box within the form. It must be placed exactly on top of the original TIN, then press ENTER. This is for verification purposes.

      If Then
      The system verifies that the TIN(s) match and the TIN is currently a part of the authorization information, a Form 8821, a Form 2848 or the Form 6166 database The program will begin to populate the Form 8821 entity fields with information from the first available record found for this TIN. YOU MUST VERIFY THIS INFORMATION.
      The generated entries on the Form 8821 database screen match the Form 8802 line 3b, Form 8821, or Form 2848 Do Not enter the information again. Continue inputting your Form 8802 application onto the Form 6166 database.
      The generated entries fail to match your application Override the generated fields by entering the information from the Form 8802, Form 2848, or Form 8821, in the required fields.
      The TIN(s) you enter do not match This field will turn blue and you will not be allowed to continue until the TIN(s) you enter match or you press cancel.
      The TIN is not provided You must contact the requestor.
      You are not able to secure the TIN information from the appointee/requestor The appointee (requestor) is not authorized to receive the applicant's certification. Issue letter 3427 or other applicable letter.
  6. Enter the applicant's Name Control.

    1. This is a four character field.

    2. See IRM 3.8.44, Campus Deposit Activity, for Name Control rules.

  7. Entering the Plan Number for all authorizations for any of the Form 5500, Annual Return/Report of Employee Benefit Plan series of returns..

    1. This is a three character field.

    2. If a plan number is not provided on Form 8821, Form 2848, similar form or Form 8802, line 4g and the authorization is for the Form 5500 series of returns, research IDRS. If the plan number cannot be determined, correspond using letter 3427 or letter 3431.

      Exception:

      When the applicant is a Government Entity, Master Trust or has a 990-T-2 filing requirement, do not correspond; enter Plan number 001.

  8. Enter the Applicant's Entity information..

    1. Enter the applicant's entity information when necessary (not previously generated);

      If Then
      Generated correctly (compare generated information with Form 8802 / Form 8821 / Form 2848) during the input of the TIN Continue processing; otherwise correct accordingly.
      The entity information is not provided Leave this section blank and contact the requestor (contact via telephone when the requestor's telephone number is provided) for a valid Form 8821.
      You are not able to secure a valid Form 8821 from the requestor, no telephone number available The requestor (appointee) is not authorized to receive the applicant's information. Issue letter 3427 or other applicable letter.
  9. Enter the Tax Information Authorization Information. This information is taken from line 2 of Form 8821 or Form 2848, or Line 3b of Form 8802.

    Note:

    You must verify that tax disclosure authorization information does not already exist for your applicant prior to entering the authorization information. See IRM 21.8.4.6.2 (1).

    If Then
    This section of the Form 8821 is not complete Enter the name of appointee, if available. Check the forms and the envelope for an address for the appointee for issuance of correspondence.
    You are unable to secure all of the Tax Information Authorization information using the forms provided Contact the applicant (not requestor), when contact information is available.
    You are not able to secure the authorization information from the applicant The appointee is not authorized to receive the applicant's information. Issue letter 3427 or other applicable letter.

    Note:

    See the Student Guide for instructions on how to select an existing appointee.

  10. Verify signature, date and title if applicable. The applicant must sign and date any form that gives a third party authorization to receive the applicant's information.

    IF THEN
    The Form 8821 or the appointee information on Form 8802 is not signed and dated by the applicant or an authorized party It is not valid.

    Note:

    Research CFINK to verify the signature, and title if applicable when the Form 8802 is signed by the POA rather than the applicant.

    The Form 8821 or Form 8802 appointee information is invalid The appointee is not authorized to receive the applicant's certification; issue letter 3427.
  11. Enter the Received Date. This is the earliest received date.

    If Then
    There's no received date Enter the postmark date from the envelope.
    There's no envelope Enter the date on the folder.
    If received by fax Enter the faxed date.
  12. Enter the CAF number if it is provided on the Form 8802 and the authorization Form 2848 is not attached.

  13. Check the type of Authorized Tax Form. This must be specified and it must be for the form for which the applicant is requesting certification.

    If Then
    This information is not provided It must be secured from the applicant or the application is not valid.
    The requestor or you are not able to secure the authorized tax form information from the applicant The appointee is not authorized to receive the applicant's information for that form and the authorization is not valid.
    Form 2848, Form 8821, similar form, or Form 8802 indicates the authorized tax form Check the appropriate tax form box.
    Form 2848, Form 8821, similar form, or Form 8802 indicates N/A, Not Required, and the application indicates tax exempt entity Verify via IDRS that the applicant is a tax exempt entity, not required to file.
    Tax Exempt status is verified Check the Form 990 box.
    Form 2848, Form 8821, similar form, or Form 8802 indicates N/A, Not Required, and the application indicates an Employee Benefit Plan Verify via IDRS that the applicant is an Employee Benefit Plan and not required to file.
    Employee Benefit Plan is verified Check the Form 5500 box.
  14. Enter the Authorized Tax Year or Years.

    1. This is a four digit field.

    2. The tax authorization year or years must be specified on either the authorization form or lines 7 and 8 of Form 8802 when the Form 8802 has the appointee information.

    3. You may enter as many prior years as provided by the authorization Form 8821.

    4. For future years, you can only enter 3 future periods. That is, tax years that end no later than 3 years after the date the Form 8821 is signed by the taxpayer.

      Note:

      You must check the IRS received date to determine what future years can be entered.

    5. When the Form 8821 identifies a year that is beyond the 3 years after the date the Form 8821 is signed by the taxpayer, notify the applicant that the year or years are invalid and a new Form 8821 will have to be submitted at a later date. Notate this information in the Remarks Section.

    6. When the tax years are invalid and you need additional information from the requestor or applicant, issue letter 3427 or other applicable letter.

  15. After you have completed this form, click on the SAVE button.

  16. To continue entering Form 8821, click on the New button.

  17. If you do not wish to continue, click on the Exit button.

  18. Once you have completed entering the batches of authorizations and the system has been updated, a status report needs to be printed and worked.

  19. When Form 2848, Form 8821, or the disclosure section of Form 8802 are incomplete or required but not attached:

    1. Issue letter 3427 or applicable letter .

    2. Place the case in 702 Status.

    3. Form 8821/ Form 2848 and Form 8802 must be associated with the letter issued and returned to the sender when necessary.

      Note:

      All IRS received dates must be circled out in brown or red prior to the return of the documents.

    4. Return all documents (Form 8821, Form 2848, Form 8802 and letter 3427) to the sender.

      Caution:

      Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope. See IRM 21.3.3.4.26, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors.

21.8.4.6.3  (10-01-2013)
Entering Form 8802, Application for U.S. Residency Certification

  1. The information on the certification application must be entered in the Form 6166 database.

  2. Once you reach the screen containing the Form 6166, you may begin entering the data.

  3. The Cloning feature is available on the 6166 database. Use this feature when the application information is needed for two or more records or when the Additional application box is checked. The following are cloning restrictions:

    • All fields in the Case Information Box

    • All fields in the Tax Information Authorization Box

    • The Newly Formed Box

    • VAT Certification Box

    • Current Year Box

    • Penalty of Perjury Statement Box

    • Country Code

  4. Enter the Primary Applicant's Taxpayer Identification Number (TIN) from Form 8802.

    Exception:

    See (5) below for the TIN to enter for a Nominee, a FASIT, a qualified subsidiary (Q-Sub), a Single Member LLC, a Single Member LLP, a Minor Child or a Sole Proprietor applicant.

    If Then
    SSN provided Check the SSN block and enter the applicant's SSN.
    EIN is provided Enter the applicant's EIN. See Exceptions above and the instruction in (5).
    A TIN is not provided Research attachments and Integrated Data Retrieval System (IDRS) (if not a third party applicant).
    TIN located on attached documentation Enter the applicant's TIN.
    This is a third party application, and the applicant's TIN can be secured from the attached authorization Enter the applicant's TIN in the Primary TIN field.
    This is a third party application, and the applicant's TIN cannot be secured from the Form 8821 or Form 2848 Correspond using Form 8821 procedures above.
    Applicant's TIN located Enter found TIN in the Primary TIN field.
    Applicant's TIN not located The primary TIN field remains blank.
  5. Use the chart below to determine what TIN to enter in the Primary Applicant's Tax Identification Number field when the certification applicant is a Nominee, a FASIT, a Single Member LLC, a DRE-LLP, a DRE-LP, a Minor Child, a Q-Sub or a Sole Proprietor:

    If Then
    A Nominee Enter the TIN of the individual or entity the Nominee represents.
    A FASIT (financial asset securitization investment trust)/IRC § 860H Enter the TIN of the FASIT's Corporate Owner.
    A DRE-LLC, DRE-LP , DRE-LLP, or DRE-LLLP Enter the TIN of the single member owner of the limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership.
    A Minor Child Enter the TIN of the person who claimed the minor child on the tax return.
    A Q-Sub (Qualified Subchapter S Subsidiary) Enter the TIN of the Subchapter S subsidiary's parent, Line 6 of Form 8802.
    A Sole Proprietor Enter the TIN used to claim the income on the individual's tax return.
  6. Enter the Secondary Tax Identification Number (TIN) field when the certification applicant is married and filed a joint return, or is a Nominee, a FASIT, a Q-Sub, a Single Member LLC, a DRE LLP, a DRE LP, a Minor Child or a Sole Proprietor.

    If Then
    TIN is a SSN Check the SSN block and enter the applicant's SSN.
    TIN is an EIN Enter the applicant's EIN.
    Nominee Enter the TIN of the Nominee.
    FASIT Enter the TIN of the FASIT.
    Q-Sub Enter the TIN of the Qualified Subchapter- S (Q-Sub) in this field.
    LLC, LP, LLP, or LLLP- DRE Enter the TIN of the Disregarded Entity (DRE) limited liability company or limited liability partnership.
    Minor Child Enter the TIN of the minor child.

    Note:

    You must also check Non-Spouse indicator when using the child's TIN on the certification.

    Sole Proprietor Enter the TIN of the business.
    Any other Disregarded Entity Enter the TIN of the disregarded entity.
  7. Non-spouse Indicator box must be checked when the Primary and Secondary TIN(s) are both SSNs. However, the Primary TIN is used for verification purposes ONLY and the Secondary TIN is printed on the certification.

  8. Enter the applicant's entity information from the applicant box on Form 8802. See exceptions in the IF/Then box below. Use the Student Guide for guidelines on how to enter the entity information.

    • Name

      Reminder:

      Do not issue joint certification if only one of the applicants is mentioned in the penalty of perjury statement, or only one of the applicants signs the application. For example a married filing joint couple applies using both names, but only one spouse is mentioned in the perjury statement, issue the certification in the name of the spouse mentioned in the perjury statement.

    • Street Address

      Note:

      Currently, this is the address where the certifications or correspondence are being mailed.

    • City, State and ZIP

    • Phone number (when applicable)

    Exception:

    If Then
    IRA Enter the Account name (this is generally the IRA holder's name).
    Minor Child Enter the name of the person who claimed the minor child on the tax return from Form 8802.
  9. Enter the applicant's Name Control.

    1. This is a four character field.

    2. See IRM 3.8.44, Campus Deposit Activity, for information on determining the Name Control.

  10. The Name Control is the applicant's unless the applicant is a Nominee, a FASIT, a Q-Sub, a Single Member LLC, a DRE LLP, a DRE LLLP, a Minor Child or a Sole Proprietor.

    If Then
    A Nominee Enter the individual or entity that the nominee represents. See the nominee's required attachments.
    A FASIT/IRC § 860H Enter the name control of the FASIT's corporate parent from Line 6 of the Form 8802.
    A DRE LLC, LP, LLP, or LLLP Enter name control of the owner of the limited liability company, the limited partnership, the limited liability partnership or the limited liability limited partnership from Line 6 of the Form 8802.
    A Minor Child Enter the name control of the person who claimed the minor child on the tax return from Line 6 of the Form 8802.
    A Q-Sub Enter name control of the subchapter S subsidiary's parent from Line 6 of the Form 8802.
    A Sole Proprietor Enter the name control of the person who claimed the business income on the individual tax return from Line 6 of the Form 8802.
  11. Enter the Certification Tax Year Residence from Form 8802 if different from the address entered in applicant entity field. This field should be the address where the applicant had a Substantial Presence.

    Note:

    This should be the address of residence for the year in which certification is requested.

    This address should include the:

    • Street Address

    • City, State and ZIP

  12. Enter the Certified Name Line, when applicable.

    1. This line is automatically generated from the entry in the applicant information field.

    2. This field will not be entered, unless there is an entry on Line 1 of the Form 8802.

      Caution:

      Use this field if the requested name on the certification has more than 35 characters or the application is for a FASIT, Nominee, LLC, LLLP, LLP, LP, minor child, Q-Sub, sole proprietor , and the entity requesting the certification (the parent entity, the single member owner, etc.) is other than the entity being certified.

    3. This line should be the name just as it appears on Line 1 of Form 8802, or applicant name if line 1 is blank.

  13. Enter the Year/Period of Certification, Line 7, Form 8802.

    1. This is the year that will be printed on the certification. When this year is the current year, then the applicant is required to provide a statement attesting to their current residency status.

      Note:

      When this statement is submitted separate from the Form 8802, it must be made under penalty of perjury.

    2. This is a four character field.

    3. This is a required field.

    4. Enter the year specified on the certification application, Form 8802, line 7.

    5. You must enter a separate record for each year identified on Line 7.

      Reminder:

      Use the cloning feature.

    6. When the year is not specified, you must correspond.

  14. Enter the Tax Period Ending from box 8, Form 8802.

    1. Research this tax period when verifying the fact of filing.

    2. This is a six character field, which indicates the four digit year and two digit month.

    3. This field is required and can be found on Form 8802, line 8.

    4. When the certification application is for a prior year in which a return was due, the tax period should correspond to the year of certification.

    5. When the tax period requested is a tax period for which a tax return is not yet due, enter the tax year for the tax return currently required to be filed, based on the IRS received date of the Form 8802. See the chart below for factors that must be considered when determining the return due date.

      Refer to IRS Processing Codes and Information Document 6209 for Forms not listed
      FORMS 1120 1040 990 990–T (IRC § 401 and §408) 5500 series 1120C
      1041 990EZ
      1065 990PF
      5227 990–T (IRC § 501 (c))
      If the Year ends in month Form due in 2.5 Months Form due in 3.5 Months Form due in 4.5 Months Form due in 3.5 Months Form due in 7 Months Form due in 8.5 Months
      01 4/15 5/15 6/15 5/15 8/31 10/15
      02 5/15 6/15 7/15 6/15 9/30 11/15
      03 6/15 7/15 8/15 7/15 10/31 12/15
      04 7/15 8/15 9/15 8/15 11/30 01/15
      05 8/15 9/15 10/15 9/15 12/31 02/15
      06 9/15 10/15 11/15 10/15 01/31 03/15
      07 10/15 11/15 12/15 11/15 02/28 or 02/29 4/15
      08 11/15 12/15 01/15 12/15 03/31 5/15
      09 12/15 01/15 02/15 01/15 04/30 6/15
      10 01/15 02/15 03/15 02/15 05/31 7/15
      11 02/15 03/15 4/15 03/15 06/30 8/15
      12 03/15 4/15 5/15 04/15 07/31 9/15
  15. Enter the Form Number from line 5 or line 6 of Form 8802.

    1. This is the type of Form that the applicant or its parent files annually.

    2. Enter the form number as it is submitted on application.

      IF THEN
      A form number has not been given Check the type of entity checked on Form 8802.
      There is no entity checked in the Entity Type section of the Form 8802 You must research for the Form type.

      Exception:

      Third Party applications require correspondence.

  16. When certification is for a Q-Sub and the Q-Sub election has been verified, check the QSSS verified box.

  17. Check the Newly Formed Box when the applicant is a newly established partnership, Common Trust, Grantor Trust, Simple Trust or S Corporation that has not been required to file a return.

  18. Check the VAT Certification box when the Form 8802, certification application, indicates that the application is for Value Added Tax. You must also enter the supplied North American Industry Classification System (NAICS) Code, when provided.

  19. Check the Current Year Box when the applicant is requesting a current year certification.

  20. Check the Perjury Statement Box when the applicant is required to provide, and has included, a declaration statement in box 10 of Form 8802 or a separate statement.

    Note:

    The statement must be signed under penalties of perjury when the Form 8802 is signed by someone other than the taxpayer/applicant or when submitted separate from Form 8802.

    If and Then
    Certification application is for a newly formed LLC, Current Year LLC, or one established by default There's a declaration statement on Form 8802 or attached Check the box.
    Certification application is for a newly formed LLC, Current year LLC, or one established by default There's no declaration statement on Form 8802 or attached Leave blank.
    Certification application is for a current year There's a declaration statement on Form 8802 or attached Check the box.
    Certification application is for a current year There's no declaration statement on line 10 of Form 8802 or attached Leave blank.
    Certification application is for a current year Partnership, S Corp., Common Trust Fund, FASIT/IRC § 860H, Grantor Trust, or Simple Trust There's a declaration statement on Form 8802 or attached for the entity Check the box.
    Certification application is for a current year Partnership, S Corp., Common Trust Fund, FASIT/IRC § 860H, Grantor Trust, or Simple Trust No declaration statement on Form 8802 or attached for the entity Leave blank.
    1. The LLC penalty of perjury statement is a declaration under penalties of perjury that the parent organization reports all of the LLC income on its return.

    2. The FASIT/860H, Partnership, S Corp., Grantor Trust, or Common Trust Fund penalty of perjury statement is a declaration under penalties of perjury that the organization's tax classification hasn't changed since the filing of its last required return. These penalty of perjury statements are submitted along with penalty of perjury statements from the partners, shareholders, trust owners, trust beneficiaries, and trust participants that they are U.S. residents and will remain so throughout the current tax year.

    3. Use the following chart to determine who should sign the penalty of perjury statement when it is not provided on the Form 8802 or as an attachment:

      If Then
      Nominee The individual or POA with legal authority to bind the nominee applicant.
      Minor child Either parent may sign the child's name on the statement. The parent must also sign as parent of minor child.
      Deceased individual Executor or administrator of the estate.
      Partnership A partner duly authorized under state law to act for the partnership This may not always be the Tax Matters Partner (TMP).
      Corporation, Q-Sub, FASIT Corporate officer or the POA with legal authority to bind the corporation.
      Trust , IRA Trustee or the POA.
      Estate Executor, administrator of the estate, or the fiduciary of the estate.
      Exempt organization Corporate officer or the organization's POA that has legal authority to bind the organization.
      Employee benefit plan Corporate officer or the organization's POA that has legal authority to bind the Trust or plan.
      Disregarded Entities An individual that has legal authority to bind the DRE owner.
  21. Enter the Country Code applicable to the country identified on the Form 8802.

    1. This is a required field.

    2. This is the code established for the country for which the applicant is requesting certification.

    3. See the list of valid country codes.

    4. If the country is not identified on the application, contact the applicant by phone or letter.

    5. If the country information appears to be altered, you must verify that the person who altered the application is authorized to do so.

      Note:

      Applications or additional requests submitted by a third party should either indicate that the third party has a POA or the original Form 8802 must have authorized the third party to receive certification for countries not listed.

  22. Enter the specific Number of certifications requested for each country, see Form 8802.

    1. This is a required field. If this information is not provided, correspond using letter 3636C.

    2. When it appears that these numbers have been altered, verify that the additional request box is checked. When the alterations involve additional countries, you must verify that the requestor was authorized in box 10 of Form 8802 or by an attached statement to make the changes. Continue to process. See IRM 21.8.4.6.2.

    3. When a third party is not authorized to request additional certifications (no POA, no statement in box 10 or attached, or the applicant did not initial changes to alter the form), reject the application.

      Note:

      If the current Form 8802 does not indicate authorization for third party changes, check to see if an original form is attached authorizing the changes prior to rejecting the form due to lack of authorization.

  23. Enter the IRS Received Date.

    1. This must be the earliest IRS received date stamped on the Form 8802.

      Note:

      When the Form 8802 is an early submission for a current year certification, the received date must not be prior to December 1. If so, return the application to the sender. Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope. See IRM 21.3.3.4.26, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors.

    2. This is a required field.

    3. When there is no date stamped, enter the postmarked date from the envelope.

    4. When there is no envelope, enter the date on the folder.

    5. When the Form 8802 is faxed, enter the date the fax receipt date.

  24. Enter the Inquiry Date

    1. This should be the date the requestor made the application for certification; it should be taken from the signature line. If the date on the signature line is after the received date, input the earliest IRS stamped received date as the inquiry date.

    2. This is a required field.

  25. Enter the Correspondence Received Date.

    1. This should be the date that a correspondence or response was received.

    2. Correspondence/responses can be paper, telephonic, or electronic form.

  26. Check the reserve for paragraph override box when it is necessary to override the language in the systemically generated certifications.

  27. Enter the Employee Plan Number, line 4g of Form 8802, when applicable.

    1. This field is only used when the certification application is for Form 5500 series.

    2. This field is a three character field.

    3. If a plan number is not provided, use IDRS to research for the number or correspond for the number.

      Exception:

      Government Entities, Master Trust and Form 990-T-2 applicants, enter Plan Number 001.

  28. Check the Dual Status Box if the application is for a dual status resident.

    1. This is indicated on Line 4a of Form 8802.

    2. Enter the date on which U.S. Residency began and the date it ended (this date cannot be later than the current date) in the certification year.

      Note:

      Use this field to enter the date on which U.S. Residency began and ended in the certification year for both dual status residents and partial year Form 2555 filers.

  29. Check the Tax Information Authorization box. See appointee information on line 3b, Form 8802.

    Reminder:

    If this box is checked the Certification(s) will be mailed to the Third Party address automatically.

    1. If the TIA information is not on the Form 8802, check to see if Form 8821 or Form 2848 is attached.

    2. Use this box only if the application is to be sent to the third party.

    3. Click, "Press here to select TIA from the list of validated TIA's" ,

    4. Select the TIA that matches the requestor for this certification.

    5. When the TIA (requestor) is not listed, click Trustee. This generates status code 609 indicating that the requestor may not have authorization to receive the applicant's tax information, ensure TIA information is present in the entity section of the Form 6166 data base. See IRM 21.8.4.6.4 for working status code 609.

  30. Entering Partnership/S Corporation/Common Trust Fund/Grantor Trust/Simple Trust listings. Partnerships, S Corporations, Common Trust Funds, Grantor Trust, Nominee and Simple trust certifications all require verification of the required return for the tax year for which certification is requested for each partner, shareholder, participant, owner, and beneficiary listed on the list provided with the application.

    1. A requestor (this includes partners within the partnership) of a partnership certification must have written authorization from each partner/shareholder/participant/owner/beneficiary for which certification is requested in order to receive the certification information.

      If Then
      Application is for a current year certification You must verify that current year penalty of perjury statements are attached.
      Current year penalty of perjury statements attached Check the POP box for each partner, shareholder, participant, owner, and beneficiary statement attached to the application.
      Current year penalty of perjury statement is not attached Leave the POP box blank for each partner, shareholder, participant, owner, or beneficiary whose statement is missing.
    2. When a partnership or any other type of pass-through entity is listed as a partner within the partnership, you must also verify fact of filing and authorization of all of its partners, shareholders, participants, etc. involved in that pass-through entity and that are requesting certification. When a second tier list is not provided, but the second tier pass-through entity is listed as a partner on the original list, you must correspond. Once received, enter the second tier partnership list in the second tier partnership list. Do not include the second tiered partnership when the list is not provided.

      Note:

      This process must continue until all partners requesting certification are identified, all partners have given authorization, and all have been added to the Partnership/associates page/listing.

  31. Enter the information on suspense cases and any other pertinent information received with the certification application in the Remarks Section. See Student Guide for Additional Information.

    Example:

    The 3rd party designee is authorized to receive certification for countries not listed.

    1. Click on the Open Remarks button or use CTRL "R" ,

    2. When it is not necessary to add information to the Remarks Section, allow the field to remain blank.

  32. Click the force local box when it is necessary to keep the certifications from printing at the Centralized Print Site.

  33. Click the foreign claim form box whenever foreign claim forms are part of the certification package.

  34. After you have entered all fields possible, click the Save Button.

    1. If all of the required information was entered, during the update phase of the U.S. Residency Certification program, the system begins the process of systematically verifying residency.

    2. If there is insufficient information or the system fails to find the required data to verify residency, a specific error generates on the status report and a tax examiner is required to perform additional research or issue correspondence.

  35. Once you have saved the certification application, if you wish to continue inputting certification applications, click NEW .

  36. Once you have completed a batch of work and performed an update, a status report can be printed and worked.

21.8.4.6.4  (05-21-2013)
Working Status Reports

  1. Once the update phase of the Certification Program is run, status reports are generated and can be printed. For instruction on printing status reports, see the Student Guide.

  2. The Status Reports consist of all applications that are validated and ready for certification issuance (status code 099); as well as those in error, requiring additional research.

  3. Once you have printed your status report, you must use Form 8802, Form 8821, the Form 6166 Screen, and the various IDRS Command Codes to research, when necessary, all of the cases in error (those not in status 099).

    Note:

    For assistance with IDRS research, refer to IRM 2.3, IDRS Terminal Responses, for input instructions; Document 6209, IRS Processing Codes and Information; or see your Student Guide.

  4. When working status code 609, you must manually research the TIA and the applicant information on IDRS.

    If Then
    TIA information found Enter the TIA information, when necessary.

    Note:

    You will also need to include the TIA information on the second name line with Attn.: or c/o (in care of). Be sure to enter the TIA address in the applicant's address field.

    TIA information is not found Decline the application; return it to the requestor.
  5. See the Status Code Charts below for a list of the Pre-IDRS Status codes, an explanation and abbreviated correction guidelines. See the instructions for your specific applicant for additional correction procedures.

    Pre-IDRS Status Codes
    Code Explanation Correction
    600 Ready for IDRS research None required, override if manual verification performed.
    601 Sent for IDRS research None required, override if manual verification performed.
    605 Applicant entity not valid Verify taxpayer entity, the Name, the TIN and the Form 8802. Correct accordingly or correspond using Letter 3432C.
    608 Possible Foreign Entity Verify taxpayer residency, using Form 8802 and IDRS. If research indicates U.S. resident for the Certification year, override.
    609 Manual verification needed on TIA Research for TIA on Form 8802, Form 8821, Form 2848, or IDRS. If found, enter TIA information and override. If not located, issue letter 3427.

    Exception:

    When the tax period being researched is not present on Form 8802, Form 8821, Form 2848, or IDRS, but the certification year is, issue certifications if all other requirements are met.

    611/612 No record of this POA/TIA (6166 only) Research for TIA on Form 8802, Form 8821, Form 2848, or IDRS. If found, enter TIA information and override. If not located, issue letter 3427.
    615 Tax form type missing Verify type of tax form. If information found, enter. If not found, correspond unless the application is from applicant. If application is from applicant, then research.
    616 Invalid TIN and Tax Form combination Verify TIN and Tax Form, from application; correct accordingly. If unable to locate correct information, research IDRS if applicant is the requestor; otherwise, correspond.
    617 Form 5500 and no plan number Enter plan number from Form 8802. If unable to locate plan number, research IDRS if applicant is the requestor; otherwise, correspond.
    620 Tax Year blank or invalid Verify and correct tax year according to Form 8802 application. If not found, correspond using letter 4064C.
    621 Applicant may not be required to file (does not go to IDRS) Verify applicant's filing requirement, using Form 8802 and IDRS. If no filing requirement - Override.
    625 One or more data fields is invalid Verify data input on Form 6166 input screen.
    626 Certified year must equal tax period field, current year, or prior year Verify, then correct, override, or correspond.
    630 Multiple errors Compare information entered with Form 8802, then correct.
    633 Paragraph code does not exist Verify that you have selected all of the correct boxes, entity type, tax form filed, etc.
    635 QSSS Verified box not checked Verify via attachments to Form 8802 or IDRS that the entity is an approved Q-Sub. If unable to verify Q-Sub, correspond.
    640 No record of POP but one required Verify, using Form 8802 that POP is required. If required and on the form, correct accordingly. If not on form, correspond.

    Note:

    Before corresponding, ensure that no other information is needed.

    645 Country Code not Valid Verify the country using Form 8802; verify the code. If not listed, notify the manager.
    650 No list entered and applicant is a Partnership/S Corp./Grantor/Simple or 584 Trust Verify, using Form 8802, that the correct entity type has been entered. If so, check for attached list and enter. If list is not attached, you must correspond.
    660 The supplied NAICS code is invalid Verify entry and correct NAICS code when an error occurred, or correspond for a valid code.
  6. See the Status Code Charts below for a list of the Post-IDRS Status codes, an explanation, and abbreviated correction guidelines. Prior to working Post-IDRS status codes, using all documentation available, verify that there are no input errors, e.g., misspelling, typing errors, wrong TIN, etc. When input errors are found, correct the record. You can override codes beginning with 5,1, E and 0.

    Exception:

    Status Codes 099 and 000.

    Post-IDRS Status Codes
    Code Explanation Corrective action
    E05 Requested account not found Check input.
    002 BMF Request -Command discrepancy Input Data Indicates-BMF data; if correct, use command code (CC) BMFOL.
    012 Requested Module doesn't exist on Master File or RRR Check input, correct and re-enter.
    016 There is currently no such SSN with this validity indicator on the Master File Check SSN and re-enter if in error. If SSN is correct, resubmit the command with the reverse validity e.g., SSN followed by *.
    091 Form 1065, Partnership Applicant - no partner list Using Form 8802, verify the type of certification application and correct accordingly.
    099 Application Accepted Using Form 8802, verify the Certified Name line, generate Certification accordingly.
    101 Record not on Master File Manual Research required to verify if the required return was filed for the certification year requested. Using all documentation available and/or IDRS CC BMFOLT, verify that there are no input errors, correct accordingly. If unable to correct, correspond using letter 3444.
    103 Name control does not match IDRS name control Using Form 8802 and CC ENMOD, verify that you are working with the same entity, if so, but the name is slightly different, correct the record to agree with IDRS.
    If Then
    The name on Form 8802 matches a previous name on IDRS Certification may be issued using the prior name, provided the applicant meets all other applicant and certification requirements.
    Unable to correct using Form 8802 and ENMOD Correspond using Letter 3432.
    315 An 1120S was input but a valid 1120-01 was found on IDRS Verify on Form 8802 or IDRS is correct. Check DLN of TC150 posted. Correct, override or correspond.
    322 One of the shareholders filed Form 1040NR for Q-Sub or 1120S (6166) Primary TIN/Spousal TIN mismatch Issue Correspondence, unable to certify as S Corporation.
    360 The NAICS code supplied failed to match the NAICS on applicant's account Override the 360 to status code 000 and manually issue the VAT paragraph that indicates the applicant's representation of their NAICS. Verify that the NAICS code is a valid code.
    399 A return was filed for the application tax year, but the exempt organizational code must be manually obtained from IDRS Secure the exempt organizational code from IDRS.
    500 Possible foreign entity (Form 1120F or Form 1120FSC) - DO98 Using IDRS, verify the filing requirements and the type of return filed. If either indicates a foreign entity, issue letter 3425.
    501 No Exempt Organization (EO) status on IDRS Using all documentation available and IDRS, verify that there are no input errors. If record input correctly, use INOLE to verify EO status, then use the EO Applicant instructions to work this status code.
    502 NAICS-FLAG present but no NAICS value available on IDRS or an incorrect value was returned Using all documentation available and IDRS, verify that there are no input errors. If record input correctly and NAICS Code is required, correspond.
    505 Filing requirement not on Master File Using all documentation available and IDRS, check for exemption from filing. If exemption is verified or if applicant is a non-filer and the parent exemption is verified, override and generate certification. See applicant instructions for additional correction procedures.
    507 The input plan number did not match IDRS Using all documentation available, verify that there are no input errors. If input is correct, correspond.
    508 No tax return filed and extension date prior to current date Using all documentation available and IDRS, verify that the tax year and period is correct. If correct and no return is posted, correspond using Letter 3444 for BMF and Letter 3426 for IMF (IMF responses, if a copy of the return is provided, check FFINQ for filing).
    509 No tax return or extension on file Using all documentation available and IDRS, verify that the tax year and period is correct. If correct and no return is posted, correspond accordingly (for IMF, check FFINQ for filing).
    510 Form 2555 indicator present Using all documentation available and IDRS, verify that there are no input errors. If record input correctly, use the Individual Applicant instructions to work this status code.
    511 Form 990/Invalid EO status code; does not equal one of the following values: 01, 02, 06, 07, 11 or 12 Using all documentation available and IDRS, verify that there are no input errors. If record input correctly, manually verify EO status, then use the EO Applicant instructions to work the status code.
    512 Form 990/Invalid Subsection code; does not equal one of the following values: 01-27 Using all documentation available and IDRS, verify that there are no input errors. If record input correctly, manually verify EO status, then use the EO Applicant instructions to work this status code.
    513 Filing requirement value for Form 1120 equals 06 or 15 Using all documentation available and IDRS, verify that there are no input errors. If record input correctly, use the Corporate Applicant instructions to work this status code.
    514 Subsidiary – further research required (6166) Using all documentation available and IDRS (BMFOLT), verify that the applicant is a subsidiary (verify a posted TC514, 1120-14 filing requirement, or schedule 851), then verify using the X-ref TIN that the parent organization has filed a return which included the sub.
    515 Form 1120S Corp.- No shareholders list Manual research required. Using Form 8802, verify the type of certification application and correct accordingly. Once corrections have been made, you will need to manually override to Status Code 099.
    516 Multiple forms requested, not all filing requirements found (Form 8821) Verify information input matches information given. Check IDRS for filings.
    520 No tax return filed and VAT indicator equals 1 Using all documentation available, verify that there are no input errors and the application is for VAT. If VAT, correspond. If residency certification, verify that partners information is attached and enter. When all partners have been entered and all other requirements are met, generate certification with list accordingly.
    555 Primary TIN/Spousal TIN mismatch Using all documentation available and IDRS (CC INOLES), verify that there are no input errors and that you have a valid SSN. Correct SSN and override to Status 099 or correspond using letter 3432.
  7. See the Status Code Charts below for a list of the Manually Entered Status codes, an explanation and abbreviated correction guidelines.

    Manually Entered Status codes
    Code Explanation Corrective Action
    000 Case input in error such as a duplicate input situation
    or
    applicant rescinds the application
    or
    manually issues certification
    Not Correctable - No action is required by the Tax Examiner.
    199 Manual Override - Suspense Case Closed Use this override status code when No Reply from taxpayer after 45 days (domestic cases only) or taxpayer unable to provide required info.
    702 Hold in suspense Indicates tax examiner is waiting for more information.
  8. If you have attempted to correct the error status, but there is insufficient information to process the application, you must:

    1. Correspond using one of the letters in the Correspondence Chart, See IRM 21.8.4.7.9.

    2. Identify the information needed using the paragraph specified for the type of tax form needing certification.

    3. Allow 30 days for a response, 60 days for applicants overseas.

    4. If the applicant responds (correspondence or phone call) with the requested information, input the response date in the correspondence received date field and continue processing.

    5. If the applicant fails to respond with the requested information within 30 days (60 days for applicants overseas) and you have not updated the status of the application since issuance of the suspense letters, the application will appear on your weekly correspondence list. You must update the status of the letter or close the application as a status code 199, no reply.

    6. Certification applications are closed as a No Reply by entering status code199 and "no reply" in the remarks field.

      Note:

      All open correspondence that has a letter issue date and a status date older than 60 days will auto close as a No Reply.

    7. If a response is not received within the appropriate time frame, close the case as status code 199, No Reply and issue abandonment letter.

  9. When all research has been completed, the status of the cases in error must be updated. The status can be updated to:

    • 000 - indicating termination of the case.

    • 099 - indicating a verified residency.

    • Any type of suspense letter, see IRM 21.8.4.7.9.

    • Any type of Rejection letter, see IRM 21.8.4.7.10.

  10. The status of a case can be changed from the input screen or status screen. See Student Guide.

    1. The override options can be accessed from the status screen or from the input screen.

    2. Choose 099 or 000.

    3. Answer "YES" if you want that status or "NO" if you don't. See the Student Guide.

    4. This process must be repeated until all cases in the current batch are in status 099, 000, reject, or suspense. See the Student Guide.

  11. While in the status screen, you can complete all status changes within that batch.

    Caution:

    While moving in the batch and making changes, to return to a previous page, you must exit the status report and re-enter the batch by clicking on the drop down arrow and choosing the number you are working with again. If you fail to do this, all previous changes will be lost.

  12. When the status report has been worked and all cases have been updated, the batch of work will be printed and mailed by the appropriate personnel.

21.8.4.6.5  (10-01-2012)
Printing Form 6166 Certifications, Cover Letters, and Rejection Letters

  1. Use the following procedures for accessing the print screen, which will allow you to print the Form 6166, Certifications, Cover Letters, and the Suspense/Rejection Letters.

  2. In order to print Certifications and Cover Letters:

    1. Choose Console on the menu bar. See Student Guide.

    2. Choose "Main Print Console" (Main Console Shelf will appear). See Student Guide.

    3. CLICK on Print Menu. See Student Guide.

    4. Choose Covers and Certifications to print, or

    5. CLICK on the Certification Console from the tool bar to the right of the screen.

    6. Choose the batch to print using the drop down menu.

      Note:

      You must print Cover letters prior to Certification letters or the program will default to printing Cover letters and Certifications as selected by the check marks evident on the Printing Console screen.

    7. You can print different letters by adding or removing check marks in the various columns. Clicking the mouse on an empty box adds a check mark and clicking on a box with a check mark already present removes it.

    8. Make sure the correct paper is in the printer.

    9. To print Cover letters only, CLICK the Print 6166 Covers/ Print UK Covers icon, if applicable.

    10. To print Certifications only, CLICK the Print certifications icon, if applicable.

      Note:

      You must print all of your Cover letters prior to printing certification letters. Once the Certification letters are printed, the batch is closed and you cannot access the batch again unless the batch is reset by the manager or the lead.

  3. To select a batch for printing:

    1. Click on the checkbox next to the batch you wish to print, or

    2. Click on the refresh button to view more available batches.

    3. Once a batch is selected, the console displays (in the Record List box) the records within the batch that are ready for printing.

    4. Place a check mark in the check box next to all records to be printed. To remove check mark, click on the box with a check mark in it.

    5. Click on Print Reject/Suspense Letters, command button.

21.8.4.6.6  (10-01-2009)
Correspondence

  1. Correspondence is all communication from an applicant or his/her representative, excluding tax returns, whether solicited or unsolicited. This includes:

    1. Written communications in response to IRS requests for information or data.

    2. Written communications, including annotated responses, that provide additional information or dispute IRS correspondence.

    3. A telephone call that results in a written referral (Form 4442, Inquiry Referral) or research.

  2. All correspondence, IRS initiated and Applicant Correspondence, is handled in accordance with IRM 21.3.3.1.1, Policy Statement P-21-3.

  3. Policy Statement P-21-3 (formally referred to as Action 61) was created to improve the quality and timely handling of applicant correspondence. When working replies sent in by the applicant (in response to the IRS notice or letters sent), remember that care must be taken to conform to the Policy Statement P-21-3requirement.

    1. Respond to the applicant inquiry within 30 days, unless you are working from Form 4442, and then you must respond within 10 days.

    2. When unable to issue a response to the applicant within the required time frame, Policy Statement P-21-3 requires an interim letter. Interim letters must be sent every thirty days until you issue the certification or determine that certification cannot be issued.

21.8.4.6.6.1  (10-01-2010)
Taxpayer Advocate Service (TAS)

  1. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.

  2. Refer taxpayers to TAS (see IRM 13, Taxpayer Advocate Service) when the contact meets TAS criteria (see IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria) and you can’t resolve the taxpayer’s issue the same day. The definition of “same day” is within 24 hours. “Same day” cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer “same day” cases to TAS unless the taxpayer asks to be transferred to TAS and the case meets TAS criteria. Refer to IRM 13.1.7.4, Same-Day Resolution by Operations. When you refer cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward to TAS.

21.8.4.6.7  (12-22-2010)
Telephonic Inquiries and Responses

  1. The certification unit handles various types of telephone calls:

    • General information

    • Application assistance

    • Application status

    • Procedure clarification

    • Correspondence clarification

    • U.S. Residency Certification problem assistance

    • Request for additional information

  2. Calls in reference to general information do not require verification of tax authorization.

  3. Calls are answered in the order received.

  4. Calls cannot be transferred to a specific individual. If the caller asks to speak to a specific individual, research the account and respond to the caller. If the caller insists, prepare a Form 4442.

  5. Telephone inquiries are not considered correspondence when responses are provided the same day.

  6. When a call is reduced to writing for future research or referral (Form 4442) to another person/area, then it is considered correspondence.

    1. Referrals to the U.S. Residency Certification Unit that do not meet Taxpayer Advocate Service case criteria should be processed within 10 business days.

    2. Referrals to the U.S. Residency Certification Unit that meet Taxpayer Advocate Service case criteria are processed immediately.

    3. Referrals to the U.S. Residency Certification Unit can be sent via FAX. The numbers are 267-941-1035 or 267-941-1366.

21.8.4.6.7.1  (10-01-2008)
Answering The Phones

  1. You must use the following script when answering telephone calls:

    "Internal Revenue Service, U.S. Residency Certification Department, my name is _____and my ID number is _____. How can I help you?"

  2. Once the caller indicates the issue is not generic, you must establish if the call is in reference to the caller or someone represented by the caller. Probe, make a statement similar to the following:

    " Before I can help you, I need to ask you some questions to protect the privacy of our applicants accounts. Is this call in reference to you or are you calling in reference to someone else?"

  3. When the call is in reference to the caller’s own account, then proceed to the appropriate Disclosure Procedure - Applicant Verification, see IRM 21.8.4.6.7.3. and refer to IRM 11.3.1.11, Facsimile Transmission of Tax Information, if the caller intends to fax in information.

  4. When the call is in reference to an account other than that of the caller, then proceed to the Disclosure Procedure - Third Party Verification, see IRM 21.8.4.6.7.4.

  5. Complete all necessary research while the caller is on the line. Do not keep the caller on hold for more than a few minutes without giving an explanation and/or apology.

21.8.4.6.7.2  (10-01-2007)
Language and Procedures for Handling Telephone Calls

  1. When initiating or returning telephone calls, you must use the following script:

    "Hello my name is ______. I am calling from the Internal Revenue Service U.S. Residency Certification Department and my ID number is ______I am trying to contact ______."

  2. When you are certain that the person with whom you speak is the person you are contacting, explain the reason for your call.

    Example:

    I'm calling because we received the application you submitted, but additional information is needed in order to continue processing it.

    Example:

    I'm returning your call.

  3. When handling telephone inquiries, you must ask sufficient questions to establish the identity of the person on the phone.

  4. Prior to revealing any specific tax information, verify the person to whom you are speaking is authorized to receive the information using the Disclosure Procedures outlined below.

  5. When the person to whom you are speaking claims to be the applicant, proceed with the appropriate disclosure procedure, Applicant Verification, see IRM 21.8.4.6.7.3.

  6. When the person to whom you are speaking is other than the applicant, proceed to Disclosure Procedure - Third Party Verification, see IRM 21.8.4.6.7.4.

21.8.4.6.7.3  (10-01-2013)
Disclosure Procedure - Applicant Verification

  1. When the person with whom you speak claims to be the applicant, you must begin probing to ensure that you are speaking with the applicant.

  2. If the applicant is an individual, he or she must be able to provide correct responses to at least 5 questions before you can be certain with whom you speak. If the individual is unable to correctly answer the questions, then follow the instructions in IRM 21.8.4.6.7.3 (5) below.

    1. Please provide your Social Security Number?

      Note:

      Remember to write the SSN down for reference purposes throughout the call.

    2. Please provide your complete name (also spouse’s name if joint) as it appears on your return?

    3. What is the date of birth of your spouse (if a joint return was filed)?

    4. What is your current address? (If taxpayer cannot confirm current address, but correctly responds to all of the other questions above, then ask two additional applicant authentication questions.)

    5. What is your Date of Birth? (If taxpayer fails the date of birth question, but correctly responds to any of the questions above, then ask two additional taxpayer authentication questions. Also advise the taxpayer to contact the Social Security Administration Office to correct the date of birth to avoid future problems.)

    6. What is your telephone number?

    7. What is your refund amount on the last return filed?

    8. Can you tell me the number of exemptions taken on the last return filed?

    9. Can you tell me what was your Tax Due amount on the last return filed?

    10. Can you tell me what was your Adjusted Gross Income amount on the last return filed?

  3. If the applicant is not an individual, you must first determine the type of entity to be discussed. You may only release information to certain people in the organization or to the organization's authorized representative. Use the following questions in making these determinations:

    1. What is your name?

    2. What is the legal name of the organization?

    3. What is the organization's mailing address?

    4. What is the organization's TIN?

    5. What is your relationship (position) with the organization?

    6. Can you legally bind the company? (Ask if you do not recognize position (title) as binding officer.)

    7. Do you have a valid POA or TIA? (Ask when caller is not a representative of the company.)

    8. If a pension plan, ask for the name, TIN andaddress of the sponsor.

  4. Below are some different types of entities and the people who are legally able to receive their information.

    IF THEN
    A Sole Proprietor The owner can receive the information.
    A Corporation/Company The President/CEO, an Officer or individual who can legally bind the Corporation/Company can receive the information or who signed the return and is still employed in that same capacity with the same authority (may receive information for that year/period only).
    A Partnership Members of the partnership (must be a partner for the year inquiring about) can receive the information.
    An Estate Administrator, Executor or Trustee (shown on IDRS) can receive the information.
    A Trust The Trustee can receive the information.
    A Disregarded Entity The owner, depending on the ownership, can receive the information.
    An Exempt Organization An officer in the organization can receive the information.
    An Employee Plan An officer of the organization can receive the information.
  5. You may only disclose information to persons who are authorized to receive it. When you are in doubt, do not disclose.

    IF THEN
    You initiated the call You must inform the caller that you will issue your questions in writing to the address we have on file.
    The caller initiated the call You must inform the caller that "the person who is legally authorized to discuss this account should submit the questions and/or issues to the certification unit in writing."

21.8.4.6.7.4  (10-01-2007)
Disclosure Procedure - Third Party Verification

  1. When you have established that the person with whom you speak is a third party then you must establish that the person is authorized to receive the applicant's information.

  2. Third party callers claiming to have tax information authorization, must provide some personal information to verify their authorization.

    • The caller's name

    • The legal name of organization the caller represents

    • The organization's mailing address

    • The organization's TIN or Centralized Authorization File (CAF) number

    • The name, address and TIN of the applicant.

  3. Once you are certain of the person with whom you speak, verify that the caller is authorized to discuss the account using one of the following:

    • Form 8821

    • Form 8802

    • Form 2848

    • Form 8821 Database

    • CFINK on IDRS

  4. When an authorization authorizes an individual within the organization, you must verify that you are speaking with that individual. Use the individual's name, TIN/CAF number and any other appropriate questions to authenticate the caller. See IRM 21.8.4.6.7.3.

  5. When research shows that the person with whom you speak is authorized, then you may proceed with the handling of the case.

  6. When the caller is not authorized, then inform the caller that we need to receive authorization from the applicant before we can discuss any specific information concerning the applicant with him or her.

21.8.4.6.7.5  (10-01-2007)
Incoming Calls

  1. Calls in reference to correspondence issued from the Certification Unit must be handled in accordance with the telephone procedures. See IRM 21.8.4.6.7.1.

    1. Ask the caller for the reference number that is located on the top right hand side of the notice.

    2. Using the reference number provided, retrieve the case.

    3. When you have the information in front of you, find out what kind of assistance you can provide.

    4. When you know what is needed to finish the case, inform the caller. Advise the caller what is required to receive certification, and to send the required information to the attention of the tax examiner handling the case.

    5. Leave in the Remarks section, the date, the person you spoke with, and the information discussed during your telephone conversation.

      Note:

      If you are not certain how to put remarks on the database, proceed to the Remarks Procedure.

21.8.4.6.7.6  (10-01-2007)
Closed Case Inquiries

  1. When a call is received in reference to a closed case, inform the caller of the date that a certification or a rejection letter was issued.

  2. If the certification or rejection was printed within the last two weeks, inform the caller to wait the two weeks and call back after the two week period has ended if they have not received it.

  3. When it has been more than two weeks, but less than 30 days, and the inventory is current:

    1. Reprint the certification or rejection letter.

    2. Expedite the mailing of the certification or rejection letter.

    3. Inform the caller of your intentions.

    4. Note your intentions in the Remarks section on the database. For guidance on entering remarks, proceed to the Remarks Procedure.

  4. When it has been more than 60 days since the printing of the certification or rejection, you must notify your manager or lead and process according to their instruction.

  5. When a rejection letter was sent, explain to the caller why the application was rejected and what information is required to qualify for certification.

  6. When an application was rejected but the caller has the information to qualify for certification, inform the caller to fax or mail all of the required information, including the original application to the Certification Unit.

    1. Explain to the caller that once we have received everything that is required, we will issue their certification or correspondence within 30 days from the date the additional information is received.

    2. Enter in the Remarks section the date, person who called, and the information you requested the caller provide.

  7. When all of the required information (including the original application) is received, process it as a new application.

21.8.4.6.7.7  (10-01-2007)
Calls in Reference to Certifications Issued with Errors:

  1. When a call is received concerning a certification that was issued with errors, you must perform the following activities.

    1. Determine the nature of the error.

    2. Obtain a TIN/reference number for the application in question.

    3. Verify the information issued on the certification.

    4. When a discrepancy exists with what the caller states was requested and what was processed, further research must be done to see if we made a mistake in processing the application.

      Example:

      The caller states that the year of certification should have been 2014, but the certification was issued for 2013; research the original application to see if the year processed for certification differs from the certification year stated on the application.

    5. Retrieve the Form 8802, if possible, and verify the caller's information.

  2. Applications that were processed incorrectly must be corrected at the time of the call, whenever possible.

  3. When research shows there is no discrepancy between what we have on the database and the Form 8802 submitted, then let the caller know that a new application is required.

  4. If we cannot determine the error, i.e., we cannot locate the Form 8802, request that the caller provide proof of the error.

    Note:

    Proof should include a copy of the original Form 8802.

  5. When the error is in the taxpayer's name, verify the name on IDRS.

    1. Names misspelled on IDRS must be either sent to Entity using Form 4442 or referred to Customer Service at 1-800-829-4933.

    2. Names misspelled on the Certification database must be corrected at the time of the call.

21.8.4.6.8  (10-01-2008)
Filing and Retrieving Documents

  1. All U.S. Residency Certification documents must be stored in a retrievable manner. The documents may be kept in date order, alphabetical order, or batch order but they must be in an easily retrievable order.

  2. The filed documents are to be separated into three categories:

    • Suspense

    • Closed

    • Foreign forms

  3. Correspondence that has been researched, and the original application case is in suspense, the correspondence must be associated with the original application before the case is worked.

  4. Correspondence that has been researched, and the original application is closed, must be associated with the original application. Once associated, determine if the case needs to be reopened.

    • If the applicant correspondence responds to correspondence initiated by the U.S. Residency Certification unit, initiate a new case.

    • If the information provided indicates that an error may have occurred, or the information was needed during the processing of the original application, initiate a new case.

  5. Correspondence that requires the reopening of a case as a new case must be processed using a new received date.

    • Circle out the original application received date using red or brown pencil.

    • Stamp the new received date on the document, using the correspondence received date.

    • Enter the correspondence received date as the received date.

21.8.4.7  (10-01-2007)
Who is Eligible for U.S. Residency Certification

  1. Generally, any person or entity that has filed a U.S. income tax return, or would be required to file a U.S. income tax return, but for some special statutory exception that relieves the person of that requirement (e.g., income below a certain threshold, or exempt from federal income tax) is eligible for U.S. Residency Certification.

21.8.4.7.1  (05-21-2013)
Who is Not Eligible for U.S. Residency Certification

  1. Generally, persons/entities that are statutorily required to file a return for a specific period but have not done so, are not eligible for U.S. Residency Certification.

  2. Any person/entity that filed a return as a nonresident, including Form 1040-NR, U.S. Nonresident Alien Income Tax Return, Form 1040-NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents, Form 1120-F, U.S. Income Tax Return of a Foreign Corporation, and Form 1120FSC, U.S. Income Tax Return of a Foreign Sales Corporation, are not eligible for U.S. Residency Certification.

    Exception:

    Dual status filers could file a 1040NR if they are in the foreign country on the last day of the year, and may still be eligible for a certification.

  3. Any other entity that is not liable for tax in the United States at the entity level, such as a partnership or grantor trust, to the extent the owners, partners, participants, etc., of that entity are not themselves eligible for U.S. residency certification. Accordingly, a U.S. LLC owned by a foreign corporation, trust, or estate is not eligible for certification if it is disregarded as an entity separate from its owner (DRE) or if the LLC has elected to be treated as a partnership for federal tax purposes.

21.8.4.7.2  (02-01-2007)
Requesting Competent Authority Assistance in Determining Eligibility for Treaty Benefits

  1. Competent Authority provides assistance to any applicant that is required by treaty to seek Competent Authority assistance.

  2. Competent Authority also provides assistance to any applicant that has been declined certification but believes that they are entitled to treaty benefits under a specific treaty article, provided:

    1. The request for such assistance is made in accordance with Rev. Proc. 2006-54.

    2. It can be established that the issue requires consultation with the foreign competent authority in order to ensure consistent treatment by the United States and the applicable treaty country.

  3. The Competent Authority does not make unilateral determinations with respect to residency. Therefore, all requests for residency determination are made by mutual/bilateral agreement between the two Competent Authorities.

21.8.4.7.3  (04-03-2012)
Tax Treaties

  1. Income tax treaties between the United States and foreign countries typically provide for either a reduction in the statutory rate of tax or an exemption from tax for certain types of income received by citizens and/or residents of the contracting countries.

  2. Many foreign countries withhold tax at the source on income flowing out of such country. If the statutory withholding rate exceeds the treaty rate of tax, one of the following methods may be used to adjust for the treaty rate of tax.

    1. The foreign country may automatically reduce the withholding rate to the treaty rate of tax in the case of income of recipients who have evidence of United States residency; or

    2. The foreign country may withhold income taxes at its statutory rates and require recipients to recover taxes paid in excess of the reduced treaty rate by filing claims for refund which include evidence that the recipient is a resident of the United States and entitled to the treaty benefits.

  3. The following chart is a list of the most current treaty countries. Use the corresponding country codes when entering the Form 8802, certification application, on the Form 6166 database:

    Treaty Countries
    Country Country's Codes
    Armenia (USSR Treaty) AM
    Australia AS
    Austria AU
    Azerbaijan (USSR Treaty) AJ
    Bangladesh BG
    Barbados BB
    Belarus (USSR Treaty) BO
    Belgium BE
    Bulgaria BU
    Canada CA
    China (Peoples Republic of China - does not apply to Hong Kong) CH
    Cyprus CY
    Czech Republic EZ
    Denmark DA
    Egypt EG
    Estonia EN
    Finland FI
    France FR
    Georgia (USSR Treaty) GG
    Germany GM
    Greece GR
    Hungary HU
    Iceland IC
    India IN
    Indonesia ( including Bali, Belitung, Flores, Moluccas, Sumatra, Timor) ID
    Ireland EI
    Israel IS
    Italy IT
    Jamaica JM
    Japan JA
    Kazakhstan KZ
    Korea, Republic of (South) KS
    Kyrgyzstan (USSR Treaty) KG
    Latvia LG
    Lithuania LH
    Luxembourg LU
    Malta MT
    Mexico MX
    Moldova (USSR Treaty) MD
    Morocco MO
    Netherlands NL
    New Zealand NZ
    Norway NO
    Pakistan PK
    Philippines RP
    Poland PL
    Portugal PO
    Romania RO
    Russia (Federation) RS
    Slovakia (Slovak Republic) LO
    Slovenia SI
    South Africa SF
    Spain SP
    Sri Lanka CE
    Sweden SW
    Switzerland SZ
    Tajikistan (USSR Treaty) TI
    Thailand TH
    Trinidad and Tobago TD
    Tunisia TS
    Turkey TU
    Turkmenistan (USSR Treaty) TX
    Ukraine UP
    United Kingdom UK
    Uzbekistan (USSR Treaty) UZ
    Venezuela VE
  4. Additional information is available in Publication 901, U.S. Tax Treaties, or the international income tax treaty page at United States Income Tax Treaties - A to Z.

  5. For specific U.S. residency certification language for the following countries: Armenia, Azerbaijan, Belarus, Georgia, Greece, Kyrgyzstan, Moldova, Russia, Spain, Tajikistan, Turkmenistan, Uzbekistan, refer to IRM 21.8.4.7.13.

21.8.4.7.4  (10-01-2007)
Claiming Treaty Benefits

  1. Applicants can claim treaty benefits by submitting Form 6166, U.S. Residency Certification, and/or the foreign country's form to the withholding agent or any other appropriate person or office in the foreign country, when applicable.

  2. Applicants that fail to file a claim with the foreign country for treaty benefits and have paid foreign taxes exceeding the treaty rate may suffer the consequences of double taxation. Applicants cannot submit a claim to the IRS (Form 1116 or Form 1118) for the amount in excess of the treaty rate.

21.8.4.7.4.1  (10-01-2010)
Teachers and Researchers (except Japan)

  1. Generally, an applicant who files Form 2555, Foreign Earned Income, with his tax return is not eligible for Form 6166, U.S. residency certification, without providing additional information.

  2. Some tax treaties provide an exemption from foreign country income tax on remuneration received in consideration of teaching or research activities if, among other treaty requirements, the individual is a U.S. resident immediately before visiting the foreign country. The treaty benefits are generally available for a period of two or three years.

  3. Many foreign countries require a U.S. individual to submit Form 6166 in order to claim a treaty benefit.

  4. If an applicant believes he is eligible for such treaty benefits, he must include a statement made under penalties of perjury accompanying the Form 8802 that provides:

    • The tax treaty and article that provides such benefits

    • The period of time the benefit is available under the tax treaty (i.e., two or three years)

    • The beginning and ending dates of the teaching assignment

    • That the individual was a U.S. resident within the meaning of the Residence article of the treaty immediately before entering the foreign country. Depending on the treaty, a statement regarding the physical presence in the United States for U.S. citizens and green card holders may be required. See IRM 21.8.4.7.4.6.

  5. Verify the individual’s last return was filed as a U.S. resident.

  6. If the individual’s application includes the statement and falls within the time constraints identified in the tax treaty, issue the Form 6166.

21.8.4.7.4.2  (10-01-2010)
Teachers and Researchers - Japan

  1. Generally, an applicant who files Form 2555, Foreign Earned Income, with his tax return is not eligible for Form 6166, U.S. Residency Certification, without providing additional information.

  2. Under Article 20 of the U.S. - Japan tax treaty, an individual who continues to be a U.S. resident (within the meaning of Article 4(1)) while visiting Japan for purposes of teaching or conducting research may be exempt from tax on such salary in Japan for a period not to exceed two years.

  3. Japan requires U.S. individuals to submit Form 6166 in order to claim treaty benefits.

  4. If an applicant believes he is eligible for such treaty benefits, he must include a statement made under penalties of perjury accompanying the Form 8802 that provides:

    • The person is claiming benefits under U.S. - Japan tax treaty Article 20

    • The treaty benefit is available for 2 years

    • The beginning and ending dates of the teaching assignment

    • That the individual is (and will continue to be) a U.S. resident within the meaning of Article 4(1) of the U.S. - Japan treaty (i.e., he is a U.S. citizen or green card holder).

  5. Verify the individual’s last return was filed as a U.S. resident.

  6. If the individual’s application includes the statement and falls within the time constraints identified in the tax treaty, issue the Form 6166.

21.8.4.7.4.3  (10-01-2010)
Teacher/Researcher Time of Benefit

  1. All treaties that provide benefits to teachers and/or researchers provide such benefits for a two-year period, except for the treaties with China and Greece, which provide benefits for a three-year period.

  2. The two (or three) year period during which treaty benefits are available begins on the date the taxpayer enters the foreign country to begin teaching. Thus, the teacher may be eligible for a Form 6166 for three (or four) different calendar years.

    Example:

    The teacher enters the foreign country on October 1, 2011 and continues to teach through September 30, 2013. The teacher is eligible for a Form 6166 in 2011, 2012, and for the period between January 1, 2013 and September 30, 2013.

21.8.4.7.4.4  (10-01-2010)
Teacher/Researcher Certification Paragraph (except Japan)

  1. If an individual applies for a Form 6166 after filing a Form 2555 with his tax return, and he meets the requirements in IRM 21.8.4.7.4.1, the Form 6166 must be printed using the manual override function.

  2. The certification should read," I certify that, to the best of our knowledge, the above-named taxpayer was a resident of the United States of America for purposes of U.S. taxation immediately before entering [Name of Country]."

21.8.4.7.4.5  (10-01-2010)
Teacher/Researcher Certification Paragraph - Japan

  1. If an individual applies for a Form 6166 after filing a Form 2555 with his tax return, and he meets the requirements in IRM 21.8.4.7.4.2, the Form 6166 must be printed using the manual override function.

  2. The certification should read," I certify that, to the best of my knowledge, the above-named taxpayer is, and will continue to be, a resident of the United States of America for purposes of U.S. taxation."

21.8.4.7.4.6  (10-01-2010)
Teacher and Researcher Treaty Articles

  1. This is a chart of treaty countries, the Teacher/Researcher Article number and sample statements needed if a Form 2555 was filed for the year of the requested U.S. Residency Certification.

    Country Teacher Article Sample additional statement required for U.S. citizens and green card holders
    Bangladesh 21 None
    Belgium 19 Immediately before entering Belgium, I was a U.S. resident who had a substantial presence, permanent home or habitual abode in the United States, and I was not a resident of a State other than Belgium for the purposes of a double taxation convention between that State and Belgium.
    Bulgaria 19 None
    China (3 years) 19 Immediately before entering China, I was a U.S. resident who had a substantial presence within the United States, and I was not a resident of a State other than China for the purposes of a double taxation convention between that State and China.
    Czech Republic 21 Immediately before entering the Czech Republic, I was a U.S. resident who had a substantial presence, permanent home, or habitual abode in the United States.
    Egypt 22 Citizens: Immediately before entering Egypt, I was a U.S. resident in accordance with the principles of Treas. Reg. § 1.871-2(b).
    Egypt 22 Green card holders: Immediately before entering Egypt, I was a U.S. resident in accordance with the principles of IRC § 7701(b).
    France 20 Immediately before entering France, I was a U.S. resident who had a substantial presence in the United States or was a resident of the United States and not of a third State under the principles of Article 4(3)(a) and (b) of the U.S.-France Income Tax Treaty.
    Germany 20 Immediately before entering Germany, I was a U.S. resident who had a substantial presence, permanent home, or habitual abode in the United States.
    Greece (3 years) XII None
    Hungary 17 None
    India 22 None
    Indonesia 20 Immediately before entering Indonesia, I was a U.S. resident who had a substantial presence in the United States.
    Israel 23 Immediately before entering Israel, I was a U.S. resident who was not a resident of Israel and had a substantial presence, permanent home or habitual abode in the United States.
    Italy 20 Immediately before entering Italy, I was a U.S. resident who was not a resident of Italy and had a substantial presence, permanent home, or habitual abode in the United States.
    Jamaica 22 Citizens: Immediately before entering Jamaica, I was a U.S. resident in accordance with the principles of Treas. Reg. § 1.871-2(b).
    Jamaica 22 Green card holders: Immediately before entering Jamaica, I was a U.S. resident in accordance with the principles of IRC § 7701(b).
    Japan 20 None (See IRM 21.8.4.7.4.2)
    Korea 20 Citizens: Immediately before entering Korea, I was a U.S. resident in accordance with the principles of Treas. Reg. § 1.871-2(b).
    Korea 20 Green card holders: Immediately before entering Korea, I was a U.S. resident in accordance with the principles of IRC § 7701(b).
    Luxembourg 21 Immediately before entering Luxembourg, I was a U.S. resident who was not a resident of Luxembourg and had a substantial presence, permanent home or habitual abode in the United States.
    Netherlands 21 Immediately before entering the Netherlands, I was a U.S. resident who was not a resident of the Netherlands, and (i) I was a resident of the United States and not a third State, under the principles of Article 4(2)(a) and (b) of the U.S.-Netherlands Income Tax Treaty, if that third State is one with which the United States does not have a comprehensive income tax Convention, or (ii) I was a resident of the United States and not a third State, if that third State is one with which the United States does have a comprehensive income tax Convention, under the provisions of that Convention.
    Norway 15 Citizens: Immediately before entering Norway, I was a U.S. resident in accordance with the principles of Treas. Reg. § 1.871-2(b).
    Norway 15 Green card holders: Immediately before entering Norway, I was a U.S. resident in accordance with the principles of IRC § 7701(b).
    Pakistan XII Citizens: Immediately before entering Pakistan, I was a U.S. resident in accordance with the principles of Treas. Reg. § 1.871-2(b).
    Pakistan XII Green card holders: Immediately before entering Pakistan, I was a U.S. resident in accordance with the principles of IRC § 7701(b).
    Philippines 21 Citizens: Immediately before entering the Philippines, I was a U.S. resident in accordance with the principles of Treas. Reg. § 1.871-2(b).
    Philippines 21 Green card holders: Immediately before entering the Philippines, I was a U.S. resident in accordance with the principles of IRC § 7701(b).
    Poland 17 Citizens: Immediately before entering Poland, I was a U.S. resident in accordance with the principles of Treas. Reg. § 1.871-2(b).
    Poland 17 Green card holders: Immediately before entering Poland, I was a U.S. resident in accordance with the principles of IRC § 7701(b).
    Portugal 22 Immediately before entering Portugal, I was a U.S. resident who had a substantial presence in the United States, or I was a resident of the United States and not of a third country under the principles of Article 4(2)(a) and (b) of the U.S. - Portugal Income Tax Treaty.
    Romania 19 Citizens: Immediately before entering Romania, I was a U.S. resident in accordance with the principles of Treas. Reg. § 1.871-2(b).
    Romania 19 Green card holders: Immediately before entering Romania, I was a U.S. resident in accordance with the principles of IRC § 7701(b).
    Slovak Republic 21 Immediately before entering Slovakia, I was a U.S. resident who had a substantial presence, permanent home, or habitual abode in the United States.
    Slovenia 20 Immediately before entering Slovenia, I was a U.S. resident who was not a resident of Slovenia, and who had a substantial presence, permanent home or habitual abode in the United States.
    Thailand 23 Immediately before entering Thailand, I was a U.S. resident who was not a resident of Thailand, and who had a substantial presence, permanent home or habitual abode in the United States.
    Trinidad and Tobago 18 Citizens: Immediately before entering Trinidad and Tobago, I was a U.S. resident in accordance with the principles of Treas. Reg. § 1.871-2(b).
    Trinidad and Tobago 18 Green card holders: Immediately before entering Trinidad and Tobago, I was a U.S. resident in accordance with the principles of IRC § 7701(b).
    Turkey 20 Immediately before entering Turkey, I was a U.S. resident in accordance with the principles of Article 4(2)(a)-(d) of the U.S.-Turkey Income Tax Treaty.
    United Kingdom 20A Immediately before entering the United Kingdom, I was a U.S. resident who had a substantial presence, permanent home or habitual abode in the United States, and was not a resident of a State other than the United Kingdom for the purposes of a double taxation convention between that State and the United Kingdom.
    USSR (Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan) VI Citizens: Immediately before entering [country name], I was a U.S. resident in accordance with the principles of Treas. Reg. § 1.871-2(b).
    USSR (Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan) VI Green card holders: Immediately before entering [country name], I was a U.S. resident in accordance with the principles of IRC § 7701(b).
    Venezuela 21 Immediately before entering Venezuela, I was a U.S. resident who was not a resident of Venezuela and who had a permanent home or habitual abode in the United States.

    Note:

    2 year time limit for benefits (all countries except China and Greece (3 year time limit))

21.8.4.7.5  (10-01-2012)
Certifications Rejected by Treaty Countries

  1. Refer certifications rejected by Treaty Countries that result in a double taxation to the Competent Authority.

  2. Refer certification recipients that are entitled to a reduction in the foreign statutory rate of tax, or an exemption from foreign tax for certain types of income according to treaty but are denied, to Rev. Proc. 2006-54.

  3. Rev. Proc. 2006-54 can be located on the internet at www.irs.gov . It explains the procedures for requesting Competent Authority assistance.

  4. The Competent Authority will only address matters covered in the applicable tax treaty.

  5. Competent Authority Claims should be mailed to:

    Internal Revenue Service
    Deputy Commissioner (International)
    SE:LB:IN:TAIT
    1111 Constitution Ave. N.W., MA3-322A
    Washington, DC 20224–2002

21.8.4.7.6  (10-01-2011)
Dependencies and Areas of Special Sovereignty

  1. The following chart shows Federal Information Processing Standard (FIPS) codes for Dependencies and Areas of Special Sovereignty. Use these codes when processing certification requests when the applicant specifies one of these dependencies.

  2. When the dependency's FIPS code is not valid, contact the HQ analyst via your P&A analyst.

  3. The U.S. does not have treaties with dependencies. Therefore, an applicant for a certification for a dependency must provide an explanation on Form 8802, Line 9, Purpose for Certification, as to why certification is being requested.

    Note:

    Enter applications that do not specify purpose on the database and issue Letter 4064C.

    Dependencies and Areas of Special Sovereignty FIPS Code
    Akrotiri AX
    American Samoa AQ
    Anguilla AV
    Antarctica AY
    Aruba AA
    Ashmore and Cartier AT
    Baker Island FQ
    Bermuda BD
    Bouvet Island BV
    British Indian Ocean Territory IO
    Cayman Islands CJ
    Christmas Island KT
    Clipperton Island IP
    Cocos (Keeling) Islands CK
    Cook Island CW
    Coral Sea Islands CR
    Dhakelia DX
    Falkland Islands (Islas Malvinas) FK
    Faroe Islands FO
    French Guiana FG
    French Polynesia FP
    French Southern and Antarctic Lands FS
    Gibraltar GI
    Greenland GL
    Guadeloupe (Currently considered part of France) FR unless GP required by GP
    Guam GQ
    Guernsey GK
    Heard Island and McDonald Island HM
    Hong Kong HK
    Howland Island HQ
    Jan Mayen JN
    Jarvis Island DQ
    Jersey JE
    Johnston Atoll JQ
    Kingman Reef KQ
    Macau MC
    Man, Isle of IM
    Martinique (Currently considered part of France) Use FR unless MB required
    Mayotte MF
    Midway Island MQ
    Montserrat MH
    Navassa island BQ
    Netherlands Antilles NT
    New Caledonia NC
    Niue NE
    Norfolk Island NF
    Northern Mariana Islands CQ
    Palmyra Atoll LQ
    Paracel Islands PF
    Pitcairn Islands PC
    Puerto Rico RQ
    Reunion (Currently considered part of France) Use FR unless RE required
    Saint Barthelemy TB
    Saint Helena SH
    Saint Pierre and Miquelon SB
    South Georgia and South Sandwich Islands SX
    Spratly Islands PG
    Svalbard SV
    Taiwan TW
    Tokelau TL
    Turks and Caicos Islands TK
    Virgin Islands - U.S. VQ
    Virgin Islands - British VI
    Wake Island WQ
    Wallis and Futuna WF
    Western Sahara WI

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