Note:
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
Applicants from a U.S. possession that did not claim a possession exclusion, or that are requesting certification for other than the U.S. possession for which the exclusion was taken, can be certified as a resident of the U.S.
Close the case and indicate in the remarks field "International Return" .
U.S. Citizens living in a Foreign Country or U.S. Territory are treated as if living in the United States:
In the U.S. Armed Forces
In the Peace Corps
Diplomatic Personnel
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