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

When processing foreign claim forms, check the foreign claim form box on the data input screen to assure the certification is printed locally.

The IRS has agreed to include the following countries' claim forms in the U.S. residency certification process:

Belgium

Denmark

France

Kazakhstan

The United Kingdom

Foreign Claim Forms and/or procedures not mentioned in this section or any other section within the certification procedures, are returned to the applicant. Do not alter the form in any way. This includes date stamping. Do NOT date stamp these forms.

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

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