Userid: CPM Schema: Leadpct: 100% Pt. size: 9.5 Draft Ok to Print instrx Fileid: Instructions/I8802/201210/A/XML/Cycle08/source (Init. & Date) _______ AH XSL/XML Page 1 of 14 15:44 - 25-Oct-2012 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Userid: CPM Schema: Leadpct: 100% Pt. size: 9.5 Draft Ok to Print
instrx
Fileid: Instructions/I8802/201210/A/XML/Cycle08/source (Init. & Date) _______
AH XSL/XML
Page 1 of 14 15:44 - 25-Oct-2012
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Userid: CPM Schema: Leadpct: 100% Pt. size: 9.5 Draft Ok to Print instrx Fileid: Instructions/I8802/201210/A/XML/Cycle08/source (Init. & Date) _______ AH XSL/XML Page 1 of 14 15:44 - 25-Oct-2012 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Instructions (Rev. October (Use with the April 2012 Application for United Section references are to the Internal Code unless otherwise noted. Contents U.S. Residency Certification . . . . . . . General Instructions . . . . . . . . . . . . . Purpose of Form . . . . . . . . . . . . When To Apply . . . . . . . . . . . . . User Fee . . . . . . . . . . . . . . . . . Where To Apply . . .... . . . . . . . . . Who Is Eligible for Form 6166 . . . . . . . . . . . . . . . . . Form 8802 Filed Before Return Posted by the IRS . . . . . . . . . . . . . . . . . . Individuals With Residency Outside the United States . . . . . . . . . . . . . . . . . Form 1116, Foreign Tax Credit . . . . . . . . . . . . . . . . . United Kingdom . . . . . . . . . . . . Who Is Not Eligible for Form 6166 . . . . . . . . . . . . . . . . . . . Special Rules . . . . . . . . . . . . . . . . . Form 8802 Filed Before Return Posted by the IRS . . . . . . . . . . . . . . . . . . Individuals With Residency Outside the United States . . . . . . . . . . . . . . . . . Form 1116, Foreign Tax Credit . . . . . . . . . . . . . . . . . United Kingdom . . . . . . . . . . . . Specific Instructions . . . . . . . . . . . . . Check Boxes at Top of Page 1 . . . . . . . . . . . . . . . . . . . . Additional Requests . . . . . . . Foreign Claim Form . . . . . . . Line 2. Applicant's Address . . . . . Line 3a. Mailing Address . . . . . . . Line 3b. Third Party Appointee's Information . . . . . Line 4a. Individual . . . . . . . . . . . Line 4b. Partnership . . . . . . . . . . Line 4c. Trust . . . . . . . . . . . . . . Line 4d. Estate . . . . . . . . . . . . . Line 4e. Corporation . . . . . . . . . Line 4f. S Corporation . . . . . . . . Line 4g. Employee Benefit Plan/Trust . . . . . . . . . . . . . . Line 4h. Read the full Userid: CPM Schema: Leadpct: 100% Pt. size: 9.5 Draft Ok to Print instrx Fileid: Instructions/I8802/201210/A/XML/Cycle08/source (Init. & Date) _______ AH XSL/XML Page 1 of 14 15:44 - 25-Oct-2012 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing..