Publication 686 |
2000 Tax Year |
Procedures for Certification
Most treaty countries that require certification provide special
forms for that purpose. These forms contain questions to be answered
by the taxpayer claiming treaty benefits, followed by a statement for
the U.S. taxing authority's (the IRS) certification. However, the IRS
generally does not certify U.S. residency by using forms from other
countries. Instead, upon receiving a written request from a taxpayer,
the IRS provides certification by means of Form 6166, a
computer-generated letter to the applicant. This letter is on
stationery bearing the U.S. Treasury Department letterhead, the U.S.
Government watermark, and the copied signature of the Director,
Philadelphia Service Center (PSC).
After the applicant receives the Form 6166 from the PSC, the
applicant may send it to the foreign country to claim treaty benefits.
Along with that Form 6166, the applicant should enclose the foreign
country's certification form, if any, completed by the applicant.
Spain and Italy have certain additional requirements, as explained
later.
Sending to third party.
If the applicant requests that the certification be mailed to a
third party, the applicant must provide written authorization for the
IRS to release his or her certification to a third party. If the
certification is for a partnership, each partner must provide such
written authorization. Form 8821, Tax Information Authorization,
or Form 2848, Power of Attorney, is used for this
authorization.
Where to send request.
Applicants should send a letter requesting certification to:
IRS-Philadelphia Service Center
Foreign Certification Request
P.O. Box 16347
Philadelphia, PA 19114-0447
Applicants can also fax their requests to the Philadelphia Service
Center at (215) 516-1035 or (215) 516-3412.
Certification requests are processed in the order received.
Certifications are usually issued within 30 days of the request. If
certification is not received within that time, applicants can call
the certification unit at (215) 516-7229.
Individuals.
Requests for certification must include the applicant's name,
mailing address, social security number, tax return form number (for
example, 1040), and the tax period for which certification is
requested.
The Service Center Director will certify that the applicant is a
resident of the United States for purposes of U.S. taxation. Before
the certification can be issued, the Director must be able to verify
that the applicant either:
- Filed a U.S. income tax return as a U.S. resident,
- Filed a valid extension to file a U.S. income tax
return,
- Is not liable to file a U.S. tax return,
- Is exempt from U.S. tax, or
- Has an immigrant identification card that is required of all
aliens admitted for permanent residence in the United States.
If the applicant is eligible to receive certification from the IRS,
he or she should file a tax return even if not required to do so. The
Service Center can then make the certification under normal procedures
without the delay caused by corresponding when no tax returns have
been filed.
However, a delay could occur if the applicant requests
certification shortly after he or she files a return, but before it is
properly recorded. Under these circumstances, the IRS will request a
copy of the applicant's latest return, along with a written statement
from the applicant, made under penalties of perjury, that he or she
was a resident of the United States for the period during which the
treaty benefit is claimed.
Resident aliens who have recently arrived in the United States and
who have not yet filed an income tax return will normally be asked to
get a statement from the Immigration and Naturalization Service giving
their alien registration number, date and port of entry, date of
birth, and classification.
Partnerships.
A request for certification of a partnership must include the
partnership's name, address, employer identification number, and the
tax year for which certification is requested. It must also include a
written authorization from each individual partner to release the
certification information. A partner may use either Form 2848 or Form
8821 to permit this disclosure.
The Service Center Director will certify that:
- The partnership has filed Form 1065, U.S. Partnership
Return of Income, and
- Either:
- Each partner listed on the partnership return is a resident
of the United States for purposes of U.S. taxation, or
- Those partners named on an attached list are residents of
the United States for purposes of U.S. taxation.
Corporations.
Certification requests must include the corporation's name,
employer identification number, tax return form number (for example,
1120, 1120A, etc.), and tax period for which the certification is
requested. If the corporation filed as a subsidiary on the return of a
parent corporation, a copy of page one of the latest consolidated
income tax return filed and a copy of the listing of the subsidiaries
and their employer identification numbers must be included in the
corporation's request.
If a corporation or other similar entity is newly formed and has
not yet filed an income tax return because the tax year has not ended,
a copy of the corporate charter must be submitted.
The Service Center Director will certify that the corporation is a
U.S. corporation and a resident of the United States for purposes of
U.S. taxation.
Exempt organizations.
In general, the same procedures that corporations follow to obtain
certification should be used for any exempt organization wishing to
show that it is a U.S. resident organization. This is true whether the
organization filed a Form 1120 or an exempt organization return.
Exempt organizations that are not required to file a tax return must
send either a copy of their determination letter or a copy of the
determination letter for a parent organization to the PSC when
requesting certification.
The Service Center Director will certify that the exempt
organization is a U.S. exempt organization and a resident of the
United States for purposes of U.S. taxation.
Italy and Spain
These countries do not accept the usual wording in the
certification of U.S. residency provided by the IRS as valid proof of
U.S. residency. As a result, the IRS uses different wording in
certifications for Italy and Spain.
Italy.
Each certification request for Italy must include, in addition to
the information described under Procedures for Certification,
a statement declaring, under penalties of perjury, the
following:
- That the applicant is a U.S. resident,
- That the applicant does not have a permanent establishment
in Italy,
- The applicant's permanent street address, and
- If a corporation, the applicant's state of
incorporation.
Spain.
Each certification request for Spain must include, in addition to
the information described under Procedures for Certification,
a signed statement declaring, under penalties of perjury, that
the applicant was or will be a resident of the United States for the
period for which the treaty benefit is claimed.
Where To Get the Foreign Government Applications for Tax
Treaty Benefits
Applications for tax treaty benefits can be obtained from the
foreign payer, the tax authority of the treaty country involved, or in
some cases from the IRS. You may write or call the IRS at:
Internal Revenue Service
OP:IN:D:CS
950 L'Enfant Plaza, SW
Washington, DC 20024
Telephone: (202) 874-1460
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