Apostille of U.S. Residency Certification For Tax Purposes (IRS Tax Certificates)

U.S. individuals and entities who work in Kazakhstan often need to prove to Kazakhstan tax authorities their respective tax residency in the USA so that they can receive the desired tax treatment. They often need to obtain the letter of U.S. residency certification (Form 6166) from Internal Revenue Service (IRS). The USA has special Tax Treaties with many countries including Kazakhstan. As USA is a party to the Hague Apostille Convention, the Tax Certificates of U.S. Residency (Forms 6166) often need to be apostilled for use in countries that are also parties to the Convention.

However, if the country of the intended use is not a party to the Convention, these Certificates need to be legalized via the chain legalization process. Kazakhstan tax authorities usually require these IRS Tax Certificates apostilled. Additional requirements such as certified (notarized) translation, binding/sealing arrangements may also apply.

Such certificates are submitted to their foreign withholding tax agents or their company representatives in the foreign country for the following reasons:

• To claim benefits possible under tax treaty between U.S. and the foreign country or
• To obtain an exemption from a VAT imposed by the foreign country.

More information on Tax Treaties between U.S. and foreign countries can be found on U.S. Department of Treasury website via link http://www.treasury.gov/resource-center/tax-policy/treaties/Pages/default.aspx or in IRS Publication 515 "Withholding of Tax on Nonresident Aliens and Foreign Entities" (commonly referred to as "Tax Treaty Tables") via link http://www.irs.gov/pub/irs-pdf/p515.pdf

Form 6166 is a computer-generated letter printed on the U.S. Department of Treasury letterhead with the facsimile signature of the Field Director, Philadelphia Accounts Management Center. To obtain Form 6166, one must fill out the Form 8802.

More information on this topic and instructions how to fill out Form 8802 can be found on IRS website via link http://www.irs.gov/instructions/i8802/index.html

Our Services

Since both Kazakhstan and the USA are parties to the Hague Apostille Convention and the IRS Tax Residency Certificates are federally-issued document, an apostille from the US Department of State in Washington, DC is required for the certificate use in Kazakhstan.

Kazakh Service Center can assist you with your apostille/authentication/legalization document needs in Washington, DC within 3-4 business days.

Please see this link for more information on our apostille services in Washington, DC.

If you need consular legalization at the Embassy of Kazakhstan in Washington, DC or any other foreign embassy/consulate there, please visit this link.