TYPES OF DOCUMENTS
United States Residency Certificate (IRS Form 6166)
United States Residency Certificate (IRS 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 of America for the purpose of income tax laws of the United States. Many United States treaty partners require the IRS to certify that the person claiming treaty benefits is a resident of the United States of America for federal tax purposes. The Internal Revenue Service (IRS) provides this United States Residency Certifcation on IRS Form 6166, a letter of United States Residency Certification.
The IRS procedure for requesting a United States Certificate of Residency (Form 6166) from the Philadelphia Accounts Management Center is the submission of the Application for United States Residency Certification (IRS Form 8802). IRS Form 8802 (Application for United States Residency Certification) is used to request a Certificate of Residency (IRS Form 6166) that residents of the United States of America may need to claim income tax treaty benefits and certain other tax benefits in foreign countries. Some additional information will also be required in order to obtain a United States Residency Certificate under this mandatory procedure. Refer to the Instructions to Form 8802
IRS Form 8802 contains an "Additional Request" box that, when checked, indicates that the application is from a taxpayer who has a United States Resident previously approved. An applicant will only be entitled to check the "Additional Request" box on the IRS Form 8802 if there are no meaningful changes to the information provided on the original application. The check-box makes additional applications for the Form 6166 Certification a less burdensome procedure since all of the information is on file.
The United States has tax treaties with a number of foreign countries. Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from United States taxes on certain items of income they receive from sources within the United States. These reduced rates and exemptions vary among countries and specific items of income. Under these same treaties, residents or citizens of the United States are taxed at a reduced rate, or are exempt from foreign taxes, on certain items of income they receive from sources within foreign countries. Most income tax treaties contain what is known as a "saving clause" which prevents a citizen or resident of the United States from using the provisions of a tax treaty in order to avoid taxation of United States source income. IRS Form 6166 is also used to claim exemption from a Value Added Tax (VAT) imposed by a foreign country.
PLEASE NOTE -
- IF the treaty does NOT cover a particular kind of income, or IF THERE IS NO TREATY between your country and the United States, you MUST pay tax on the income in the same way and at the same rates shown in the instructions for the applicable United States tax return.
- Many of the individual States of the United States tax income which is sourced in their States. Therefore, you should consult the tax authorities of the State from which you derive income to find out whether any State tax applies to any of your income. SOME STATES OF THE UNITED STATES DO NOT HONOR THE PROVISIONS OF TAX TREATIES.
You can possibly avoid being taxed twice, if you are planning to teach or do business in a foreign country who has a tax treaty with the United States. Likewise many businesses have representatives in foreign countries in order to conduct business in that country. If the country has a tax treaty with the United States, the individual or the company must provide proof to the foreign government in order to qualify for a reduced tax rate. Contact the IRS to find out if the foreign country you will be teaching in has a tax treaty with the United States.
Obtaining a United States Residency Certificate (IRS Form 6166) takes time. In addition to the large volume of requests the IRS has to process, the IRS must also verify all the information about a business which requires extensive research. For LLC/LLP or S Corportations the procedure can be more complex. United States Residency Certificate for these entities is given through the members of the LLC/LLP or S Corporation. In other words, not only are the entities required to file their returns, their members/shareholders must file United States tax returns as well. These matters can be very complex and complicated are therefore best left to tax professionals who are experts in knowing how to navigate the intricacies that are associated with these unique kinds of paperwork.
An United States Residency Certifcate is an United States Federal Government Document issued by the Department of Homeland Security's, Citizenship and Immigration Services (USCIS) and can only be Legalized on a federal level through the United States Department of State (USDOS) in Washington D.C. This document cannot be notarized, copy certified, and no State Office can process this document. All United States Federal Documents are processed through the United States Secretary of State or the United States Department of State.
Once the original English United States Residency Certificate (IRS Form 6166) printed on the Department of Treasury stationary is retrieved you can mail this letter to us to be Apostilled. We can also provide Certified Translation Services into the language required by the Country of Designation.
Here at Ezra Notary and Apostille,