Notification of Rejection

Certifications must only be issued to U.S. residents that filed a U.S. Income Tax Return as a resident, or to U.S. residents who aren't required to file a return.

Deny certification when IRS records indicate that the applicant must file a return but failed to or filed as a nonresident.

Deny certification when IRS records indicate the applicant claimed a foreign tax home in the countries listed below, and then requested certification for the same country:

Bangladesh

Bulgaria

Cyprus

Hungary

Iceland

India

Kazakhstan

Malta

New Zealand

Russia

South Africa

Sri Lanka

Ukraine

When the certification application needs to be rejected, issue one of the following letters:

Letter No.

Title/Description

3425

Taxpayer is a bona fide resident of a foreign country or possession

3427

Third-Party Application/requestor not authorized

3436

Requested Form is not Eligible for U.S. Residency Certification

3442

S Corp. - None of the Shareholders filed or one filed a 1040NR

3445

No Return Filed - Taxpayer Deceased

4063

U.S. Certification Declined Possible Foreign Residence

When one of the letters in the above chart has been issued, the certification application has been rejected and the case is considered closed. If the requestor provides more information for consideration after one of the rejection letters has been issued and the case is closed, then:

Open a new case.

Circle out the original received date on the application.

Notate the received date on the application as the date of the Correspondence.

Enter that date as the received date on the United States Residency Certification (USRC) Database.