Non-Treaty Countries

1. The follow country codes are non-treaty countries. Applicants requesting certification for the following non-treaty countries or any new non-treaty country must provide an explanation on Form 8802, Line 9, Purpose for certification, as to why certification is being requested.

2. Applicants that request certification for a non-treaty country and later received a refund of all or part of the foreign taxes paid must amend their U.S. filing when a foreign tax credit was taken for taxes they were refunded. Applicants that fail to notify the IRS of foreign tax refunds or change in the dollar amount of foreign taxes paid, may have to pay a penalty.

3. When an explanation of why certification is requested for a non-treaty country is not provided, enter the Form 8802 on the database and letter 3428 must be issued.