Partnership Applicants

Partnerships are not considered U.S. residents within the meaning of the residence article of U.S. income tax treaties. Treaty benefits are only available to partners within a partnership, not the partnership.

U.S. Partnerships are generally required to file a Form 1065, U.S. Return of Partnership Income. Certification of partnerships generally require:

The filing of a Form 1065

Tax disclosure authorization from the tax matters partner for the partnership when the requestor is not a partner within the partnership for the tax year for which certification is requested

Tax disclosure authorization for the requestor from each partner

Each partner or entity listed as an attachment to the partnership certification application must have filed a U.S. Individual Tax Return or an extension as a resident of the U.S.