Have a Tax Question? Ask a Tax Expert
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.
Form 6166 may also be used as a proof of U.S. tax residency status for purposes of obtaining an exemption from a VAT imposed by a foreign country. In connection with a VAT request the United States can certify only to certain matters in relation to your U.S. federal income tax status and not that you meet any other requirements for a VAT exemption in a foreign country.
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 . Use of the Form 8802 is mandatory.