Exception:

If an individual files a Form 1040-NR for the tax year but attaches a Form 1040 covering a portion of the tax year, a Form 6166 can be issued to the individual for that portion of the tax year covered by the Form 1040.

Form 1040-NR, U.S. Nonresident Alien Income Tax Return

Form 1040-NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents

Form 1120-F, U.S. Income Tax Return of a Foreign Corporation

Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation

Any other entity that is not liable for tax in the United States at the entity level, such as a partnership or grantor trust, to the extent the owners, partners, participants, etc., of that entity are not themselves eligible for U.S. residency certification. Accordingly, a U.S. LLC owned by a foreign corporation, trust, or estate is not eligible for certification if it is disregarded as an entity separate from its owner (DRE) or if the LLC has elected to be treated as a partnership for federal tax purposes.