Note:

The United States-Russia income tax treaty is suspended for all taxes withheld at source and in respect of other taxes as of August 16, 2024. If an applicant is requesting a Form 6166 for a tax period ending before August 16, 2024, a Form 6166 can be issued for Russia indicating the proper tax period(s).

Once the return has been secured, review the Form 2555, or Form 1116 filed in lieu of Form 2555, and follow the procedures below for processing the certification application:

If

Then

1. The application is for the primary applicant and the return indicates the Form 2555 was for the spouse

Certify the primary applicant by overriding the status code 500/510, and entering in the remarks "return indicates Form 2555 for spouse."

2. The application is for the primary applicant and the return indicates the primary taxpayer claimed the 2555 exclusion

Verify the country for which certification is requested.

3. The country for which certification is requested is NOT Bangladesh, Bulgaria, Cyprus, Hungary, Iceland, India, Kazakhstan, Malta, New Zealand, Russia, South Africa, Sri Lanka, or the Ukraine

Do not issue a certification. Issue letter 3425.

4. The country for which certification is requested is Bangladesh, Bulgaria, Cyprus, Hungary, India, Kazakhstan, Malta, New Zealand, Russia, South Africa, Sri Lanka, or the Ukraine

Use the Certification Country/POD Code Chart to determine if certification can be issued, or issue letter 3425.

5. The return indicates that Form 2555 is for the primary applicant and the Certification application is for the Secondary

Certify the secondary applicant, by overriding the status code 500/510, and entering in the remarks "return indicates Form 2555 for spouse."

6. The return indicates that both applicants' names were entered on the Form 2555 in error (only one person may be listed on Form 2555)

Do not issue a certification; see (15) below.

7. Correspondence is received from an applicant who claims the 2555 exclusion was for the spouse; however, both names were present on the form

The applicant must amend the filing, identifying the correct applicant on the Form 2555.

8. The applicant amends the filing to indicate that the Form 2555 was for the spouse

Certify the applicant by overriding the status code 500/510, enter in the remarks field "Amended Form 2555 for spouse" and associate the amended form with the original return.

9. The return specifically states DUAL STATUS

Verify the portion of the year the taxpayer was a U.S. resident. Enter Dual Status in the remarks field and issue Certification for the period in which the applicant was a U.S. resident.

10. The return doesn't specifically state DUAL STATUS

Do not issue a certification; see (24) below.