Certification Issues With a Foreign Country
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
A foreign country’s rejection of a Form 6166 Residency Certificate resulting from foreign legislative changes or other new requirements, including requirements for language not in a standard Form 6166 must be referred to the U.S. Competent Authority Office, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ See examples below:
Get a plain-English answer with a citation back to this text.
Ask AI about this code