New procedure for U.S. tax certification.

The IRS has implemented a new tax form, Form 8802, Application for United States Residency Certification, for U.S. individuals and businesses to establish that they are entitled to lower foreign tax rates provided by U.S. income tax treaties.

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The United States has tax treaties with many countries, which may reduce the statutory tax rate for income paid to U.S. citizens and businesses investing or operating in those countries.

Upon receiving proof of U.S. residency, some countries will allow withholding of that country's tax at the treaty-reduced rate, which may be as low as zero.

For more, visit www.irs.gov/newsroom/article/O,,id= 123818,00.html.