Teachers and Researchers (Except Japan)

Generally, an applicant who files Form 2555, Foreign Earned Income, with their tax return is not eligible for Form 6166, U.S. Residency Certification, without providing more information.

Some tax treaties provide an exemption from foreign country income tax on remuneration received in consideration of teaching or research activities if, among other treaty requirements, the individual was a U.S. resident immediately before visiting the foreign country. The treaty benefits are generally available for a period of two or three years. See IRM 21.8.4.4.4.4, Teacher and Researcher Treaty Articles for more information.

Many foreign countries require a U.S. individual to submit Form 6166 to claim a treaty benefit.

A statement made under penalties of perjury must accompany the Form 8802 if the applicant states they are eligible for treaty benefits. The statement must include the following:

The tax treaty and article that provides such benefits.

The period the benefit is available under the tax treaty (i.e., two or three years).

The beginning and ending dates of the teaching assignment.

That the individual was a U.S. resident within the meaning of the Residence article of the treaty immediately before entering the foreign country. Depending on the treaty, a statement regarding the physical presence in the United States for U.S. citizens and green card holders may be required. See IRM 21.8.4.4.4.4, Teacher and Researcher Treaty Articles, for more information.

Verify the individual’s last return was filed as a U.S. resident.

If the individual’s application includes the statement and falls within the time constraints identified in the tax treaty, issue the Form 6166.