Privacy Act and Paperwork Reduction Act Notice.
We ask for this information to carry out the Internal Revenue laws of the United States. Section 937(c) and its regulations
require that you give
us the information. We need it to determine if you are a bona fide resident of a U.S. possession. If you do not provide this
information or provide
false information, you may be subject to penalties. We may disclose this information to the Department of Justice for civil
and criminal litigation,
and to cities, states, and the District of Columbia for use in administering their tax laws. We may also disclose this information
to other countries
under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and
intelligence agencies to
combat terrorism.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless
the form displays a valid
OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may
become material in the
administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by
Code section 6103.
The average time and expense required to complete and file this form will vary depending on individual circumstances. For
the estimated averages,
see the instructions for your income tax return.
If you have suggestions for making this form simpler, we would be happy to hear from you. See the instructions for your income
tax return.