Note:

The United States-Chile income tax treaty entered into effect with respect to taxes withheld at source paid or credited on or after February 1, 2024, and for all other taxes for taxable periods beginning on or after January 1, 2024. A Form 6166 can be issued to an applicant to claim benefits under the treaty consistent with these dates.

More information is available in Publication 901, U.S. Tax Treaties, or the international income tax treaty page at United States Income Tax Treaties - A to Z.

For specific U.S. residency certification language for the following countries: Armenia, Azerbaijan, Belarus, Georgia, Greece, Kyrgyzstan, Moldova, Portugal, Russia, Spain, Tajikistan, Turkmenistan, Uzbekistan, refer to IRM 21.8.4.4.13, Specific U.S. Residency Certification Language for Specific Treaty Countries.