[15888]
April 10, 2003
TO: INTERNATIONAL COMMITTEE No. 25-03
TAX MEMBERS No. 24-03
TRANSFER AGENT ADVISORY COMMITTEE No. 39-03
RE: FORM 6166, U.S. RESIDENCY CERTIFICATION LETTER
The IRS is currently requiring that all requests for Form 6166, United States Residency
Certification, specify the country requesting certification of U.S. residency. If a Form 6166 will
be filed with Spain, the request must include a penalty of perjury statement. If a Form 6166 will
be filed with the United Kingdom, the request must be accompanied by a completed UK Form
FD13 (available at http://www.inlandrevenue.gov.uk/cnr/usdownload_2002.htm), and the
Form 6166 will be sent directly to the UK tax authority.
The IRS is currently drafting a new form to be used to request Form 6166. Attached is a
draft of this new form, Form 8802, and its instructions. We understand that this draft is being
reviewed and may be changed prior to its issuance. If you have any comments on the draft,
please contact the undersigned, at dorlin@ici.org or 202/371-5436. The IRS hopes to have Form
8802 published this Summer.
David Orlin
Assistant Counsel
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attachment for memo 15888.
Attachment (in .pdf format)