TYPES OF DOCUMENTS
United States Residency Certificate (IRS Form 6166)
- IF the treaty does NOT cover a particular kind of income, or IF THERE IS NO TREATY between your country and the United States, you MUST pay tax on the income in the same way and at the same rates shown in the instructions for the applicable United States tax return.
- Many of the individual States of the United States tax income which is sourced in their States. Therefore, you should consult the tax authorities of the State from which you derive income to find out whether any State tax applies to any of your income. SOME STATES OF THE UNITED STATES DO NOT HONOR THE PROVISIONS OF TAX TREATIES.