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of 8821/2848’s›Exception:›Specific U.S. Residency Certification Language for Specific Treaty Countries

Certification Applications for Greece

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

Greece does not accept the usual wording on the Form 6166, Certification of U.S. Residency, as valid proof of U.S. residence.

The U.S. Competent Authority has agreed to special language for the Greek certification. When certifying, use the paragraphs specifically established for Greece. All U.S. Residency Certifications for Greece must state that the applicant is: "A resident of the United States of America for purposes of the Greece - U.S.A. Double Taxation Convention."

When the certification is complete, mail Form 6166 to the applicant and the authorized representative.

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

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