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'
JOB NUMBER
REQUEST FOR RECORDS DISPOSITION AUTHORITY
NI-058-08- V
To: NATlONAL ARCHIVES & RECORDS ADMINJSTRA nON Date received
8601 ADELPHI ROAD COLLEGE PARK, MD 20740-6001 1/
1. FROM (Agency or establishment) ENCY
Department of the Treasury
2. MAJ
In accordance with the provisions of 44 U.S.C. 3303a, the
Internal Revenue Service disposition request, including amendments, is approved
1-=---:-:-:-::-:-=-:=-::-:---:==::-::-==:-:---------------------1 except for items that may be marked "disposition not
3. approved" or "withdrawn" in column 10.
NUMBER STATES
6. AGENCY CERTIFICATION
I hereby certify that I am authorized to act for this agency in matters pertaining to the disposition of its records and that the
records proposed for disposal on the attached _3_ page(s) are not needed now for the business for this agency or will not be
needed after the retention periods specified; and that written concurrence from the General Accounting Office, under the
provisions of Title 8 of the GAO Manual for Guidance of Federal Agencies,
D has been requested. .'
TITLE IRS Records Officer
National Office, OS:A:RE:L
W DC 20224 ; '.
7. 9. GRS OR 1 TAKEN
SUPERSEDED JOB (NARA USE ONLY)
Update to IRM l.15.29 Records Control Schedule for Service CITATION
Center Operations, Item 418
1.) See attached new Item 418 for U.S. Residency Certification
(U.S. CERT) system
2.) IRS requests a one-time transfer of approximately 150 cubic
feet of Forms 8802, closed in Calendar Years 2006 and 2007, to
the Philadelphia FRC. This alleviates the current backlog of
material on-site.
Future IRS Updates:
* Add U.S. CERT to Alphabetical Listing at end of Schedule
* Add Form 8802 (Application for United States Residency
Certification) to Alphabetical and Forms Listing
STANDARD FORM 115 (REV. 3-91)
Prescribed by NARA 36 CFR 1228
IRM 1.15.29, Item
1 U.S. Residency Certification (U.S. CERT)
Background:
Many foreign countries withhold tax on certain types
of income paid from sources within those countries to
residents of other countries. An income tax treaty
between the United States and a foreign country often
reduces the withholding rates (sometimes to zero) for
certain types of income paid to residents of the
United States. This reduced rate is referred to as the
treaty-reduced rate.
Many Us. treaty partners require the IRS to certify
that the person claiming treaty benefits is a resident
of the United States for federal tax purposes. The IRS
provides this residency certification on Form 6166, a
letter of u.s. residency certification.
Form 8802, Applicationfor United States Residency
Certification is used by the public to request Form
6166. Form 6166 is a computer-generated letter
printed on stationary bearing the u.s. Department of
Treasury letterhead, and the facsimile signature of
the Field Director, Philadelphia Accounts
Management Center.
The process for issuing a certification for tax
residency should be completed and final response
initiated within 30 calendar days of the earliest IRS
received date. Form 8802 application(s} are not
processed, however, until the user fee is paid. If the
IRS is unable to complete the Form 8802 processing
within 30 days, the applicant must be notified of the
delay and continue to receive interim letters every 30
days until the certification is issued or until IRS has
determined that the certification application needs to
be rejected (i.e. IRS records indicate that the
applicant is required to file a return but failed to, or
filed as a nonresident). After the IRS issues a
rejection letter to the applicant, the case is
considered closed.
115-109 PREVIOUS EDITION NOT USABLE STANDARD FORM 115 (REV. 3-91)
Prescribed by NARA 36 CFR 1228
Description:
• '.
U.S. CERT is a database application that processes
Forms 8802 and validates U.S. residency in order to
generate official Form 6166 letters for those entities
(domestic and international) who wish to claim
benefits under a tax treaty or to obtain exemption
from a value added tax (VAT) imposed by a
particular foreign country.
This application was formerly known as Foreign
Certification Form 6166 (FOR CERT). . '. ~,
.-. . .
a. Inputs:
Form 8802, Application for United States Residency
Certification, and any necessary attachments used by
the public to request Form 6166, a letter of U.S.
residency certification for purposes of claiming
benefits under an income tax treaty or an exemption
from a value added tax (VAT) imposed by a foreign
country.
Disposition: Temporary. Cut off at end of calendar
year in which case is closed (application is accepted
or rejected). Closed files may be retired to Federal
Records Center on a quarterly basis, as volume
..
warrants. Destroy 6 years, 3 months after cutoff.
b. System Data:
Maintains data obtained from Forms 8802 and
associated documents for the purpose of validating
U.S. residency in order to generate official Forms
6166 letters. Data includes applicant name and
address, taxpayer identification number, third party
appointee's information, applicant (tax) status,
calendar year of request, purpose of the certification,
and penalty of perjury statement.
Disposition: Temporary. Retain on-line 18 months
after case is closed (application is accepted or
rejected). Maintain archived copy off-line for an
additional 10 years, then delete.
c. Outputs:
Includes Forms 6166 and other correspondence with
applicants, such as interim letters notifying applicants
of a delay in processing, and certification rejection
letters.
PREVIOUS EDITION NOT USABLE STANDARD FORM 115 (REV. 3-91)
115-109 Prescribed by NARA 36 CFR 1228
•
Disposition: Temporary. Destroy when superseded,
obsolete or no longer needed, whichever is later.
'.
d. System Documentation:
Codebooks, records layout, user guide, and other
related materials.
Disposition: Temporary. Delete/destroy when
superseded or obsolete .
..
A.." .... ••• 1>
." , "." .
115-109 PREVIOUS EDITION NOT USABLE STANDARD FORM 115 (REV. 3-91)
Prescribed by NARA 36 CFR 1228
