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of 8821/2848’s

Note:

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

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).

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

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