Exception:

If the country for which the treaty benefit is claimed was Bangladesh, Bulgaria, Cyprus, Hungary, Iceland, India, Kazakhstan, Malta, New Zealand, Russia, South Africa, Sri Lanka, or Ukraine and the country on the Form 2555 is not the same country, Form 2555 was not filed by the requestor (it belongs to the spouse), the Form 2555 was for a partial year, or the requestor filed a dual status return.

Common trust funds are issued certification using one of the TRU.1041.CTF paragraphs and a list of their participants that filed as U.S. residents.

Use the chart below to work status codes 650, 520, and 522/322 for common trust funds as defined in IRC 584:

If

Then

1. Status Code 650

Check for input errors. Use Form 8802 to verify the type of certification application.

2. Application is for VAT, not Income Tax, and return was filed (when required)

Check the VAT indicator and issue VAT certification.

3. No input errors

Follow procedures for securing participants list.

4. Status Code 520

Check for input errors. Verify owner's Name and TIN using participants list, correct, if needed.

5. If no input errors or corrections made, the return was filed (when required), but one or more participants failed to file their return

Issue certification with list of participants that filed their required returns.

6. If no input errors or corrections made, the return was filed (if required), but one or more of the participants are still invalid

Issue certification with list of participants that filed their required returns.

7. Status Code 522/322

Check for input errors. Verify participants’ names and TINs using participants list, correct, if needed.

8. No input errors, the return was filed (if required), and one or more of the participants filed a Form 1040-NR

Issue certification, with list of participants that filed as U.S. residents.