Reminder:

Form 1120-F (1120-06) and Form 1120-FSC (1120-15) are excluded.

The Form 1120-IC DISC, Interest Charge Domestic International Sales Corporation Return, is processed on Non-Master File (NMF). To verify a fact of filing, contact the NMF Accounting Unit.

Certain foreign organized entities that are disregarded for U.S. tax purposes (e.g., a single member LLC) may be certified, provided their income is reported on a consolidated Form 1120 and verified that the U.S. corporation has identified the foreign entity on Schedule N of the Form 1120. See IRM 21.8.4.4.12.6, Limited Liability Company Applicants, for more instructions.

U.S. corporations, in addition to having filed a tax return or obtained an extension, must include entries for all lines as outlined below:

Application Information (Name of applicant for which certification is being requested)

Applicant's TIN, EIN

Mailing Address (if other than applicant's address)

Permanent Residence Address (when applicable)

Parent Corporation, Entity information

Parent Corporation's EIN

Entity Type must be corporate

Tax Form Filed

Requested certification year (the year the applicant wants printed on the Form 6166)

Tax period

Certification Type

Country and number of certifications requested

TIA (when applicable)

Penalties of Perjury statements (when applicable)

A signature and date from a corporate officer or the corporation’s POA

A signed copy of page one of the consolidated return filed

Current year Corporate applications must also include a penalties of perjury statement from a corporate officer with legal authority to bind the corporation stating under penalties of perjury that, "XXX corporation is a United States Corporation and will remain so throughout the current tax year."

Corporate applicants must indicate on Form 8802 whether it is a Dual Resident Corporations (DRCs). DRCs must name the other country in which the corporations is a resident. DRCs may not be entitled to U.S. Residency Certification, if requesting certification for the corporation’s other country of residence.

Generally, a DRC of Canada and the U.S. is considered a resident of the country in which the DRC is incorporated. However, an exception to the general rule applies if a DRC is incorporated in both the U.S. and Canada. In such a case, determine where the company was incorporated initially, and if the company continues to be a resident of such country.

If the company is a U.S. corporation that continues into Canada and is incorporated in Canada, then it is not a U.S. resident.

If the company originated in Canada and continues into the U.S. and is incorporated in the U.S., then it does get benefits as a U.S. resident.

Dual resident corporations may not be entitled to U.S. residency certification, if requesting certification for the other country of residence named on Line 4e of Form 8802. See the chart below for determining if a DRC is entitled to treaty benefits in its dual resident country:

Dual Resident Country

Corp. entitled to benefit from the other country?

Austria

Yes, if incorporated in the U.S.

Australia

No, never entitled to benefits

Bangladesh

Yes, if incorporated in the U.S.

Bermuda

Yes, if incorporated in the U.S.

Belgium

Yes, if the competent authorities so agree

Bulgaria

Yes, if the competent authorities so agree

Canada

Yes, unless the company is incorporated in both the U.S. and Canada. See (13) above.

Chile

Yes, if the competent authorities so agree

China

Yes, if the competent authorities so agree. However, if U.S. corp. is a DRC, not with China but with a country that has a treaty with China, no benefits allowed.

Czech Republic

Yes, if incorporated in the U.S.

Denmark

Yes, if the competent authorities so agree

Estonia

Yes, if the competent authorities so agree

Finland

Yes, if the competent authorities so agree

France

Yes, if the competent authorities so agree

Germany

Yes, if the competent authorities so agree

Hungary

Yes, if incorporated in the U.S.

Iceland

Yes, if the competent authorities so agree

India

No, never entitled to benefits from the other country

Indonesia

Yes, if incorporated in the U.S.

Ireland

Yes, if the competent authorities so agree

Israel

Yes, if the competent authorities so agree

Italy

Yes, if the competent authorities so agree

Jamaica

No, never entitled to benefits from the other country

Japan

Yes, if the competent authorities so agree

Kazakhstan

Yes, if the competent authorities so agree

Latvia

Yes, if the competent authorities so agree

Lithuania

Yes, if the competent authorities so agree

Luxembourg

Yes, if the competent authorities so agree

Malta

Yes, if incorporated in the U.S.

Mexico

No, never entitled to benefits

Morocco

Yes, if the competent authorities so agree

Netherlands

Yes, if the competent authorities so agree

New Zealand

Yes, if the competent authorities so agree

Pakistan

No, never entitled to benefits

Portugal

Yes, if the competent authorities so agree

Russian Federation

Yes, if the competent authorities so agree

Slovak Republic

Yes, if incorporated in the U.S.

Slovenia

Yes, unless the company is incorporated in both the U.S. and Slovenia, and then only if the competent authorities agree

South Africa

Yes, if incorporated in the U.S.

Spain

Yes, if the competent authorities so agree

Switzerland

Yes, if the competent authorities so agree

Thailand

Yes, if the competent authorities so agree

Tunisia

Yes, if the competent authorities so agree

Turkey

Yes, if incorporated in the U.S.

Ukraine

Yes, if the competent authorities so agree

United Kingdom

Yes, if the competent authorities so agree

Venezuela

Yes, if the competent authorities so agree