Publication 686 |
2000 Tax Year |
U.S. Residency
Upon receiving proof of U.S. residency, some countries will allow
withholding of the tax at the treaty-reduced rate. Other countries
always withhold tax at their statutory tax rate and will refund the
amount that is more than the treaty-reduced rate upon receiving proof
of U.S. residency.
Proof of U.S. residency.
As proof of residency in the United States and of entitlement to
the benefits of the tax treaty, U.S. treaty partner countries require
a U.S. Government certification that the applicant is a U.S. citizen,
U.S. corporation or partnership, or resident of the United States for
purposes of taxation. Most treaty partner countries will accept this
certification in the form of a computer-generated certification letter
from the Internal Revenue Service (IRS). This letter is also known as
Form 6166.
Some treaty partner countries require additional information that
is not provided on Form 6166. Taxpayers can provide that information
on that country's form and attach Form 6166.
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