TN 8 (05-95)

A. POLICY

Assume an individual is a resident of a tax treaty country (see GN 05010.010A.2. for a list of tax treaty countries) if he/she:

• shows residence in a tax treaty country in item 3 of the SSA-21 (or on an other signed statement); and

• is actually living in that country.

B. PROCEDURE

If an individual claims residence in a tax treaty country but is actually living in another country, get:

• a signed statement showing the basis for his/her belief that he/ she is a resident of that country; and

• evidence of his/her current residence in that country.

  NOTE: Evidence should be of recent issue, or issued since individual actually began living in the other country. However, older evidence can be used if the individual gives a reasonable explanation of why he/she does not have current evidence.

See GN 05010.082 for guidelines on establishing Israeli residence.

C. KINDS OF EVIDENCE OF RESIDENCE

Evidence an individual makes his/her home in a tax treaty country includes, but is not limited to:

• An identification card issued by that government;

• A tax record for the prior year;

• A voter's registration card issued by that government;

• Evidence of eligibility for welfare and/or health benefits from that country;

• Other recent evidence such as utility bills, etc., showing an address in that country.