U.S. Tax Residency Certification – Form 6166

Many foreign countries require tax withholding on certain types of income paid from sources within those countries to U.S. entities, even if the recipient is a tax-exempt organization for U.S. income tax purposes.  An income tax treaty between the U.S. and a foreign country may reduce or eliminate the tax completely.  To take advantage of tax treaty benefits and reduced withholding rates, it may be necessary to provide a certificate of U.S. tax residency issued by the IRS, also known as a Form 6166.

Form 6166 is a letter printed on U.S. Department of Treasury stationery that certifies that the entity listed is a resident of the United States for purposes of U.S. taxation for the year indicated on the form.  An original letter must be provided.

Forms 6166 must be ordered from the IRS annually for a fee. The Tax Office orders a limited number of Forms 6166 each year.

To request a current year certificate of U.S. tax residency, please contact Casey Jones cvjones@fa.ua.edu