Upon receiving proof of U.S. residency, some countries will allow withholding of the tax at the treaty-reduced rate. Other countries always withhold tax at their statutory tax rate and will refund the amount that is more than the treaty-reduced rate upon receiving proof of U.S. residency.

Proof of U.S. residency. As proof of residency in the United States and of entitlement to the benefits of the tax treaty, U.S. treaty partner countries require a U.S. Government certification that the applicant is a U.S. citizen, U.S. corporation or partnership, or resident of the United States for purposes of taxation. Most treaty partner countries will accept this certification in the form of a computer-generated certification letter from the Internal Revenue Service (IRS). This letter is also known as Form 6166.

Some treaty partner countries require additional information that is not provided on Form 6166. Taxpayers can provide that information on that country's form and attach Form 6166.

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