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United States

Residency Certification

IRS Form 6166 Application Form
The United States obviously does business around the world. We have seen many products that are United States “staples” that have been quite successful abroad. Restaurants, beverages just to name a few are overseas providing income and even brand name recognition we have come to expect in our travels.
Then it stands to reason that the U.S. has established many tax treaties with a great number of countries as this can provide tremendous relief to business that work hard to represent their company in the form of a Representative office or branch. How could enterprises survive if they were over taxed? Businesses rely on Form 6166. This is an Internal Revenue Service document called the United States Residency Certification and is a letter that is printed out on special department of treasury paper. Such document certifies that people or companies that are listed on the document are considered United States residents for tax purposes.
Basically the main guiding principal of this form is that there will be a reduction in the statutory tax rate for income that is paid to citizens of the United States that are businesses that are investing in overseas trade. This is good because it can lower operating costs and allow investment in other areas of the business. Also, a company does not have to pay taxes here and abroad at the same time.
For example if there is a U.S. business that is working in Germany and earns income there and the United States and Germany have the double tax relief treaty in effect, then the American company may avoid paying a certain percentage of tax in Germany. This must be in accordance with limits set by the treaty.
Just because the United States Residency Certification or Form 6166 is filled out does not mean there are no taxes to be furnished. It just means there is a reduced rate based on the bilateral agreement.
To obtain the document the entity must pay U.S based taxes, unless it is an exempt non-profit establishment. Non-profits file special information return every few years or so to maintain status.
Form-6166 takes a while to obtain since the Certification Unit of the IRS handles an abundant number of requests on a daily basis. Therefore, anticipating a long wait might be in order. The IRS also must verify all the information about a business which requires research.
For LLC/LLP and Subcharter Corporations (S-Corps.) the procedure is a little different. U.S Residency Certification in these cases is given through members of LLC/LLP or shareholders of an S-Corp. In other words, not only the entities must file their returns, their members/shareholders must file U.S returns as well.
Remember that there are strict guidelines at work and all of this is complicated and an intricate process that is sometimes better left to an expert in the field as they will know how to navigate the intricacies that come with this unique kind of paperwork.
We provide complete range of services, related to the preparation of Form 6166 for submission in foreign countries. We will:

Retrieve a Form 6166

Obtain an Apostille (for Hague Convention countries) or foreign certification (for non-Hague countries)

Translate the Form 6166 into the target language

Have the Form 6166 authenticated by the Consulate or Embassy of the target county

To complete the order, please fill out and submit our Online Request Form
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