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Specific U.S. Residency Certification Language for Specific Treaty Countries

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

This section identifies specific treaty countries with which our U.S. Competent Authority has agreed to provide specific U.S. Residency Certification language on the Form 6166 for income certifications and not Value Added Tax (VAT) certifications.

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services
Internal Revenue Manual Part 21. Customer Account Services

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