Q&A for Certificate of Residence (COR)

Email: hou4ww@evershinecpa.com
or

Contact by phone in the Texas time zone:
The Engaging Manager Ian Lin, a well-English speaker
Tel: +1-510-996-2685

DTA-CTR-01
Question from client:
With which countries does the United States have DTA (Double Tax Agreement) to avoid double taxation?

Answer from Evershine RD:

 DTA-CTR-02
Question from client:
Under what circumstances do I need to apply for a Certificate of United States tax residence?

Answer from Evershine RD:
To be eligible to receive tax treaty benefits, Certificate of U.S tax residence is used as proof to the foreign government that the applicant is a U.S resident.

DTA-CTR-03
Question from client:
What is the procedure for applying for a United States tax residency certificate?
What form should I fill out? What are the required documents? Government website?

Answer from Evershine RD:

1. Form 6166 is also known as a Certification of U.S Tax Residency.
2. To receive a Certification of U.S. Tax Residency, you must send in “Form 8802 Application for United States Residency Certification” with the appropriate information to the IRS.
3. A user fee is charged to process all Forms 8802.
4. The mailing address and method to submit documents depends on how the applicant pays the fee. Refer to the link below for more information.
   https://www.irs.gov/individuals/international-taxpayers/form-8802-application-for-united-states-residency-certification-additional-certification-requests

5. You should mail your application, including full payment of the user fee, at least 45 days before the date you need to submit Form 6166.
6. IRS cannot accept an early submission for a current year Form 6166 that has a postmark date before December 1 of the prior year.
   For example, a Form 6166 request for 2021 received with a postmark date before December 1, 2020, cannot be processed.
7. In general, the IRS will issue Form 6166 only when it can verify that for the year for which certification is requested one of the following applies.
   * You filed an appropriate income tax return (for example, Form 1120 for a domestic corporation)
   * In the case of a certification year for which a return is not yet due, you filed a return for the most recent year for which a return was due.
   * You are not required to file an income tax return for the tax period on which certification will be based and other documentation is provided.

8. Authorize person to sign form 8802 for an S corporation or a corporation are any corporate officer, for example, president, vice president, treasurer, chief accounting officer, etc., duly authorized by the corporation to bind the corporation in accordance with applicable state law.

Contact Us

Houston Evershine BPO Service Limited Corp.
E-mail: hou4ww@evershinecpa.com
or

Contact by phone in the Texas time zone:
The Engaging Manager Ian Lin, a well-English speaker
Tel: +1-510-996-2685

For how to exchange data files between your Finance Accounting System and Evershine  Cloud Accounting  Information System,
please send an email to HQ4hou@evershinecpa.com
Dale Chen, Principal Partner/CPA in Taiwan+China+UK will be accountable for your case.
Email address:dalechen@evershinecpa.com
LinkedIn address:Dale Chen

Additional Information

Evershine CPAs Firm Headquarters
6th Floor 378 Chang Chun Rd., Taipei City, Taiwan ROC
Partner Kerry Chen,  USA Graduate School, and a well-English speaker
Tel No.: +886-2-27170515 ext. 105
Mobile: +886-939357000
Email: kerrychen@evershinecpa.com
Skype: oklahomekerry

Evershine has 100% affiliates in the following cities:
Headquarter, Taipei,  Xiamen,  Beijing,  Shanghai,
New York,  San Francisco,  Houston,  Phoenix
Tokyo,  Seoul,  Hanoi,  Ho Chi Minh,
Bangkok,  Singapore,  Kuala Lumpur,  Jakarta,  Manila,
Melbourne,  Sydney,   New Delhi,   Mumbai,
Frankfurt,  London,   Toronto, Mexico, Mexico.

Other cities with existent clients:
Miami, Atlanta, Oklahoma, Phoenix, Michigan, Seattle, Delaware;
Berlin, Stuttgart;Paris; Amsterdam; Prague; Czech Republic; Bucharest;
Bangalore; Surabaya;
Kaohsiung, Hong Kong, Shenzhen, Donguan, Guangzhou, Qingyuan, Yongkang, Hangzhou, Suzhou, Kunshan, Nanjing, Chongqing, Xuchang, Qingdao, Tianjin.

Evershine Potential Serviceable City (2 months preparatory period):
Evershine CPAs Firm is an IAPA member firm headquartered in London, with 300 member offices worldwide and approximately 10,000 employees.
Evershine CPAs Firm is a LEA member headquartered in Chicago, USA, it has 600 member offices worldwide and employs approximately 28,000 people.
Besides, Evershine is Taiwan local Partner of ADP Streamline ®.
(version: 2024/07)
Please send email to HQ4hou@evershinecpa.com

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