ICI Submits Recommendations to Improve IRS Forms 8802/6166 (Certificates of US Tax Residency)

[35674]

April 11, 2024

TO: ICI Members
Tax Committee SUBJECTS: Tax RE: ICI Submits Recommendations to Improve IRS Forms 8802/6166 (Certificates of US Tax Residency)

 

ICI recently submitted the attached comments in response to the Internal Revenue Service's (IRS) strategic operating plan and their stated commitment to enable taxpayers to resolve potential compliance issues up front. The submission includes recommendations to improve Form 8802, the process for issuing Form 6166, Certificates of Residency ("CoR"), and identifies opportunities for engagement with other Competent Authorities.

Specifically, the submission recommends that the IRS do the following:

1. Provide electronic filing, processing, and payment for Forms 8802 and 6166.

2. Engage competent authorities in jurisdictions where US taxpayers are denied treaty benefits due to delays in IRS issuing CoRs (e.g., Indonesia, Italy, and Japan).

3. Clarify that CoRs are valid for the entire calendar year of certification (including dates preceding the issuance date on the CoR).

ICI also discussed these issues with the IRS Treaty Assistance and Interpretation Team (TAIT).

 

Katie Sunderland
Associate General Counsel