Example:

CC INOLE or ENMOD will indicate 990–01.

Organizations with a FRC 1 must have filed the proper return or extension in addition to having a valid exemption status to be certified as a resident of the United States.

Organizations that have a Filing Requirement Code (FRC) 8 are inactive and will need to contact the EO/EP Office at 877-829-5500 to have the filing status updated.

The following Employment Codes indicate if an applicant is a state, political subdivision of a state, integral part thereof, instrumentality, or IRC 501(c)(3) organization:

F- Federal Employer

G- State or Local Government Agency

I- Indian Tribal Governmental entity or one of its subdivisions, instrumentality, or a wholly owned subsidiary

T- State or local agency that has entered into a 218 agreement with SSA

W- Organization exempt under IRC 501(c)(3), IRC 501(e), IRC 501(f), IRC 501(k), or IRC 501(n) not subject to FUTA

Federal, State or local government agencies requesting U.S. Residency certification that have received a determination letter, private letter ruling, or revenue ruling regarding their governmental entity status, or that have entered into a 218 agreement with SSA (i.e., have Employment Code T), can be granted U.S. Residency Certification. For a State or local government agency, issue the Form 6166 with a paragraph containing the following language:

I certify that, based on IRS records, the above-named entity is a State, or political subdivision of a State, or an agency or instrumentality of a State or political subdivision, which is generally exempt from U.S. income tax under the Internal Revenue Code, and for purposes of U.S. taxation is a resident of the United States of America.

For a federal government agency, issue the Form 6166 with a paragraph containing the following language:

I certify that, based on IRS records, the above-named entity is a federal government agency or instrumentality of the United States, which is generally exempt from U.S. income tax under the Internal Revenue Code, and for purposes of U.S. taxation is a resident of the United States of America.

Examples of an acceptable private letter ruling, or determination letter include:

A private letter ruling issued by CC:EEE:EOET that an organization’s income is excludable from gross income under 115(1)

A determination issued by TE/GE that an organization is exempt from having to file an annual information return (Form 990) because it is a governmental unit or affiliate of a governmental unite described in Rev. Proc. 95-48