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

Certification Applications for Russia

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

Russia requires specific 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 Russia's specific language. Russian certification requires the use of the paragraphs specifically established for Russia. The U.S. Residency Certification for Russia must state that the applicant is: "A resident of the United States of America in the sense of the Double Tax Treaty between the Russian Federation and the United States of America."

When all the certification requirements have been met, issue certification.

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

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