Teachers and Researchers - Japan

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

Under Article 20 of the U.S. - Japan tax treaty, an individual who continues to be a U.S. resident (within the meaning of Article 4(1)) while visiting Japan for purposes of teaching or conducting research may be exempt from tax on such salary in Japan for a period not to exceed two years.

Japan requires U.S. individuals to submit Form 6166 to claim treaty benefits.

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 person is claiming benefits under U.S. - Japan tax treaty Article 20.

The treaty benefit is available for 2 years.

The beginning and ending dates of the teaching assignment.

That the individual is (and will continue to be) a U.S. resident within the meaning of Article 4(1) of the U.S. - Japan treaty (i.e., he is a U.S. citizen or green card holder).

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.