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Form 6166 – Certification of U.S. Tax Residency

• July 30, 2015
• Maria Montie, CPA, MST, CVA, MAFF
• • Tax

Many U.S. treaty partners require the IRS to certify that the person claiming treaty benefits 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.

The Internal Revenue Service (IRS) procedure for requesting a certificate of residency (Form 6166) from the Philadelphia Accounts Management Center is the submission of Form 8802, Application for United States Residency Certification (PDF). Use of the Form 8802 is mandatory.

Form 6166 is a letter printed on U.S. Department of Treasury stationery certifying that the individuals or entities listed are residents of the United States for purposes of the income tax laws of the United States. You may use this form to claim income tax treaty benefits and certain other tax benefits in foreign countries. Please refer to the instructions for Form 8802.

Some additional information will also be required in order to obtain certification under the new procedures. This information is generally set forth in the Instructions to Form 8802.

For more information, visit http://www.irs.gov/Individuals/International-Taxpayers/Form-6166—Certification-of-U.S.-Tax-Residency or contact a ShindelRock tax professional.