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.

If the simple trust meets all the certification requirements, issue Form 6166 certification.

When one or more of the beneficiaries are verified as a U.S. Resident and the Form 1041 was filed for the trust, issue the certification with a list identifying the beneficiaries that are U.S. residents using one of the TRU.1041.ST paragraphs.