Note: — Internal Revenue Manual Part 21. Customer

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).

Country

Teacher Article

Sample additional statement required for U.S. citizens and green card holders

Bangladesh

None

Belgium

Immediately before entering Belgium, I was a U.S. resident who had a substantial presence, permanent home or habitual abode in the United States, and I was not a resident of a State other than Belgium for the purposes of a double taxation convention between that State and Belgium.

Bulgaria

None

China (3 years)

Immediately before entering China, I was a U.S. resident who had a substantial presence within the United States, and I was not a resident of a State other than China for the purposes of a double taxation convention between that State and China.

Czech Republic

Immediately before entering the Czech Republic, I was a U.S. resident who had a substantial presence, permanent home, or habitual abode in the United States.

Egypt

Citizens: Immediately before entering Egypt, I was a U.S. resident in accordance with the principles of Treas. Reg. 1.871-2(b). Green card holders: Immediately before entering Egypt, I was a U.S. resident in accordance with the principles of IRC 7701(b).

France

Immediately before entering France, I was a U.S. resident who had a substantial presence in the United States or was a resident of the United States and not of a third State under the principles of Article 4(3)(a) and (b) of the U.S.-France Income Tax Treaty.

Germany

Immediately before entering Germany, I was a U.S. resident who had a substantial presence, permanent home, or habitual abode in the United States.

Greece (3 years)

XII

None

Hungary

None

India

None

Indonesia

Immediately before entering Indonesia, I was a U.S. resident who had a substantial presence in the United States.

Israel

Immediately before entering Israel, I was a U.S. resident who was not a resident of Israel and had a substantial presence, permanent home or habitual abode in the United States.

Italy

Immediately before entering Italy, I was a U.S. resident who was not a resident of Italy and had a substantial presence, permanent home, or habitual abode in the United States.

Jamaica

Citizens: Immediately before entering Jamaica, I was a U.S. resident in accordance with the principles of Treas. Reg. 1.871-2(b).Green card holders: Immediately before entering Jamaica, I was a U.S. resident in accordance with the principles of IRC 7701(b).

Japan

None (See IRM 21.8.4.4.4.3, Teachers and Researchers - Japan)

Korea

Citizens: Immediately before entering Korea, I was a U.S. resident in accordance with the principles of Treas. Reg. 1.871-2(b). Green card holders: Immediately before entering Korea, I was a U.S. resident in accordance with the principles of IRC 7701(b).

Luxembourg

Immediately before entering Luxembourg, I was a U.S. resident who was not a resident of Luxembourg and had a substantial presence, permanent home or habitual abode in the United States.

Netherlands

Immediately before entering the Netherlands, I was a U.S. resident who was not a resident of the Netherlands, and (i) I was a resident of the United States and not a third State, under the principles of Article 4(2)(a) and (b) of the U.S.-Netherlands Income Tax Treaty, if that third State is one with which the United States does not have a comprehensive income tax Convention, or (ii) I was a resident of the United States and not a third State, if that third State is one with which the United States does have a comprehensive income tax Convention, under the provisions of that Convention.

Norway

Citizens: Immediately before entering Norway, I was a U.S. resident in accordance with the principles of Treas. Reg. 1.871-2(b).Green card holders: Immediately before entering Norway, I was a U.S. resident in accordance with the principles of IRC 7701(b).

Pakistan

XII

Citizens: Immediately before entering Pakistan, I was a U.S. resident in accordance with the principles of Treas. Reg. 1.871-2(b).Green card holders: Immediately before entering Pakistan, I was a U.S. resident in accordance with the principles of IRC 7701(b).

Philippines

Citizens: Immediately before entering the Philippines, I was a U.S. resident in accordance with the principles of Treas. Reg. 1.871-2(b).Green card holders: Immediately before entering Philippines, I was a U.S. resident in accordance with the principles of IRC 7701(b).

Poland

Citizens: Immediately before entering Poland, I was a U.S. resident in accordance with the principles of Treas. Reg. 1.871-2(b).Green card holders: Immediately before entering Poland, I was a U.S. resident in accordance with the principles of IRC 7701(b).

Portugal

Immediately before entering Portugal, I was a U.S. resident who had a substantial presence in the United States, or I was a resident of the United States and not of a third country under the principles of Article 4(2)(a) and (b) of the U.S. - Portugal Income Tax Treaty.

Romania

Citizens: Immediately before entering Romania, I was a U.S. resident in accordance with the principles of Treas. Reg. 1.871-2(b).Green card holders: Immediately before entering Romania, I was a U.S. resident in accordance with the principles of IRC 7701(b).

Slovak Republic

Immediately before entering Slovakia, I was a U.S. resident who had a substantial presence, permanent home, or habitual abode in the United States.

Slovenia

Immediately before entering Slovenia, I was a U.S. resident who was not a resident of Slovenia, and who had a substantial presence, permanent home or habitual abode in the United States.

Thailand

Immediately before entering Thailand, I was a U.S. resident who was not a resident of Thailand, and who had a substantial presence, permanent home or habitual abode in the United States.

Trinidad and Tobago

Citizens: Immediately before entering Trinidad and Tobago, I was a U.S. resident in accordance with the principles of Treas. Reg. 1.871-2(b).Green card holders: Immediately before entering Trinidad and Tobago, I was a U.S. resident in accordance with the principles of IRC 7701(b).

Turkey

Immediately before entering Turkey, I was a U.S. resident in accordance with the principles of Article 4(2)(a)-(d) of the U.S.-Turkey Income Tax Treaty.

United Kingdom

20A

Immediately before entering the United Kingdom, I was a U.S. resident who had a substantial presence, permanent home or habitual abode in the United States, and was not a resident of a State other than the United Kingdom for the purposes of a double taxation convention between that State and the United Kingdom.

U.S.S.R. (Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan)

Citizens: Immediately before entering [country name], I was a U.S. resident in accordance with the principles of Treas. Reg. 1.871-2(b).Green card holders: Immediately before entering [country name], I was a U.S. resident in accordance with the principles of IRC 7701(b).

Venezuela

Immediately before entering Venezuela, I was a U.S. resident who was not a resident of Venezuela and who had a permanent home or habitual abode in the United States.