The Philadelphia Accounts Management Campus is currently closed. Processing of the US Residency Certification Program is temporarily suspended. Normal operations will resume as soon as possible.
Use Form 8802 to request Form 6166, a letter of U.S. residency certification for purposes of claiming benefits under an income tax treaty or value added tax (VAT) exemption. You cannot use Form 6166 to substantiate that U.S. taxes were paid for purposes of claiming a foreign tax credit.