Caution:

We do not stamp and/or seal any other foreign claim forms from any country not mentioned above. There are also some forms from the above countries that we do not certify.

Mailing forms we certify: Except for HMRC forms, foreign forms that we certify (including UK VAT66A) must be stamped and sealed by the Tax Examiner before submitting the case to clerical for printing/mailing. If the forms have not been stamped and sealed, speak to your Manager or Lead. To mail a certified form, clerical must date stamp the foreign form and include it with the certifications.

Using a date-only stamp (not the USRC Clerical Received Date Stamp), stamp the foreign form in the appropriate area with the date the certifications were printed.

If another date has already been stamped, white it out and re-stamp with the proper date.

Include the certified and dated foreign form(s) in the certification packet you are mailing.

Mailing forms we do not certify: If you have a foreign claim form that USRC does not certify, do not alter the form in any way. Do not date stamp these forms. When returning these forms to the taxpayer, include a Notice 1435 for each foreign claim form that the TE supplied with the batch. Notice 1435 explains that we do not certify those forms and that the certifications should meet the taxpayer’s needs. If the TE does not provide a Notice 1435 for these cases, return the case to the TE to request a Notice 1435. Include the Notice 1435 and foreign claim form(s) with the certifications you are mailing.

UK Forms: Unlike other foreign claim forms, HMRC (HM Revenue and Customs) forms (except for UK Form VAT66A) are not returned to the taxpayer with their certifications.

Place a check mark in the 6166 Form box in the bottom-left corner of the UK claim form.

Date stamp the date the certification was printed in the bottom-right corner.