Teacher/Researcher Certification Paragraph - Japan

If an individual applies for a Form 6166 after filing a Form 2555 with their tax return, the application systematically rejects with post-IDRS Status Code 510. If this occurs and the individual meets the requirements in IRM 21.8.4.4.4.3, Teachers and Researchers - Japan, the Form 6166 must be printed using the manual override function.

The certification must read, "I certify that, to the best of my knowledge, the above-named taxpayer is, and will continue to be, a resident of the United States of America for purposes of U.S. taxation."