Teacher/Researcher Certification Paragraph (Except Japan)

If an individual applies for a Form 6166 after filing a Form 2555 with their tax return, and they meet the requirements in IRM 21.8.4.4.4.2, Teachers and Researchers (Except Japan), the Form 6166 must be printed using the manual override function.

The certification must read, "I certify that, to the best of our knowledge, the above-named taxpayer was a resident of the United States of America for purposes of U.S. taxation immediately before entering [Name of Country]."