Note:

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).

Dual resident corporations that are only entitled to treaty benefits if the competent authorities agree, must have obtained this mutual agreement using Rev. Proc. 2015-40 prior to seeking U.S. residency certification. Applicants that have copies of the mutual agreement reached on their corporations, must submit a copy with their application.

When a copy of the mutual agreement is submitted along with the application, take the necessary steps to issue certification.

When the applicant does not have a copy of a mutual agreement attached, reject using Letter 3644.

Dual resident corporations that are never entitled to treaty benefits in their other country of residence must be denied certification.

DRCs requesting certification for China are not entitled to treaty benefits if it is a Dual Resident Corporation in a country that has a treaty with China. The following countries have treaties with China:

Countries

Countries

Countries

Albania

Hungary

Philippines

Algeria

Iceland

Poland

Angola

India

Portugal

Armenia

Indonesia

Qatar

Australia

Iran

Romania

Austria

Ireland

Russia

Azerbaijan

Israel

Rwanda

Bahrain

Italy

Saudi Arabia

Bangladesh

Jamaica

Serbia

Barbados

Japan

Seychelles

Belarus

Kazakhstan

Singapore

Belgium

Korea

Slovakia

Bosnia and Herzegovina

Kuwait

Slovenia

Botswana

Kyrgyzstan

South Africa

Brazil

Laos

Spain

Brunei

Latvia

Sri Lanka

Bulgaria

Lithuania

Sudan

Cambodia

Luxembourg

Sweden

Canada

Macau

Switzerland

Chile

Macedonia

Syria

Congo

Malaysia

Tajikistan

Croatia

Malta

Thailand

Cuba

Mauritius

Trinidad and Tobago

Cyprus

Mexico

Tunisia

Czech Republic

Moldova

Turkey

Denmark

Mongolia

Turkmenistan

Ecuador

Montenegro

Ukraine

Egypt

Morocco

United Arab Emirates

Estonia

Nepal

United Kingdom

Ethiopia

Netherlands

Uzbekistan

Finland

New Zealand

Venezuela

France

Nigeria

Vietnam

Georgia

Norway

Zambia

Germany

Oman

Zimbabwe

Greece

Pakistan

Hong Kong

Papua New Guinea

A DRC that requests certification for China and indicates on Form 8802, line 4e, a dual residence with one of the countries listed above, must be denied certification. According to the China treaty, the corporation is not entitled to treaty benefits.

Use the following chart to work status codes 500, 508, 509, 513 or 514:

If

Then

1. Status Code 500

Verify that there are no input errors, correct, if needed. If correction reveals 1120-01 and return filed, issue certification.

2. No input errors and taxpayer filed a Form 1120-F or Form 1120-FSC

Reject application.

Status Code 508

Verify that the correct tax year was entered, correct, if needed.

3. Correct tax year entered

Reject the certification, No return filed.

4. Status Code 509

Verify, using Form 8802, that the correct tax year was entered, correct, if needed.

5. Correct tax year entered

Check IDRS for different tax year ending, correct, if needed.

6. Tax period ending corrected and return located

Issue certification, using one of the corporate paragraphs:COR.1120.XX.

7. Status Code 513

Verify that there are no input errors, correct, if needed. If correction reveals 1120-01 and return filed, issue certification using one of the corporate paragraphs:COR.1120.XX.

8. No input errors and taxpayer filing requirement is a 1120-06 or 1120-15

Reject application

9. Status Code 514

Verify that there are no input errors, correct, if needed. If correction reveals 1120-01 and return filed, issue certification using one of the corporate paragraphs:COR.1120.XX.

10. No input errors and taxpayer filing requirement is a 1120-14 and/or a TC590-14 posted on module

Follow instructions for processing a Corporate Subsidiary applicant. Continue processing using the procedures in the next section.

Once the applicant has met the requirements specified for a U.S. corporation and the residency has been verified, issue the certification. When the applicant is a subsidiary, see IRM 21.8.4.4.12.1.1, Corporate Subsidiary Applicants.

U.S. corporations that have applied for an extension of time to file are qualified to receive certification. If the extension cannot be verified, do not certify the corporation.

Verify a fact of filing for the prior year tax return.

Obtain the extended due date from the applicant's account or a copy of the approved extension.

After verifying the previous filing and obtaining the extended due date, issue the certification using one of the corporate paragraphs:COR.1120COR.1120.SPCOR.1120.GRCOR.1120.RS

When the U.S. corporation indicates that it is newly formed, and the corporation has not yet been required to file a tax return, use the Letter 3444 to request a copy of its corporate charter in lieu of the tax return.

When a copy of the charter is received, verify that the corporation is a domestic corporation (incorporated in the United States); if so, issue certification.

If the applicant fails to provide a copy of the corporate charter within 30 days (60 days if overseas), close as a no reply.

When IDRS indicates that the account has not been established:

Using the Letter 3444, request a copy of the corporate charter.

Follow local procedures for establishing the account, when charter is received (forward to Entity using a Form 4442).

Once notified by Entity that the account is established, issue certification.

If the applicant fails to provide a copy of the corporate charter within 30 days (60 days if overseas), close as a no reply.

Foreign Corporations and Foreign Sales Corporations are not entitled to treaty benefits. These forms can be identified on IDRS by the tax class of "3" and a document code of 66, 67, 69 or 07.

Any Corporation that has had its application declined or certification rejected, but believes it is entitled to treaty benefits under a specific treaty article, must follow Rev. Proc. 2015-40 to request Competent Authority help.