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 for which certification is requested, 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.