The U.S. Internal Revenue Service (IRS) is reissuing Forms 6166, Certification of U.S. Tax Residency, that were found to have been issued by the IRS with incorrect signatures.
The IRS recently updated its “Form 6166, Certification of U.S. tax residency” webpage to note that all Forms 6166 issued between July 29, 2024, and November 13, 2024, contained incorrect signatures.1
A U.S. tax residency certificate is typically required by foreign taxing authorities when U.S. resident individuals claim certain benefits under the income tax treaty between the United States and that foreign country, such as reduced withholding rates.
The IRS will mail new certificates to the affected applicants. According to the webpage note, affected applicants will receive the corrected certificates automatically and no further action on their part is required. Applicants who receive a new certificate are encouraged to forward a copy to their tax adviser and retain the revised certificate for their records.
1 See “Form 6166 – Certification of U.S. tax residency” IRS webpage.
The above information is not intended to be "written advice concerning one or more Federal tax matters" subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230 as the content of this document is issued for general informational purposes only.
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