I am a resident of the U.S.
The reason I asked this question is because I found the terminology on the form to be a bit confusing. Although it seems pretty straightforward, I didn't want to assume I understood it if I would, in reality, be denied on a technicality. I wanted to be sure because I mistakenly thought I was applying for a certificate to say to the foreign tax authority that "yes, I am a citizen of the U.S. who pays federal taxes" if I had no proof (because I didn't file this year).
For example, on the instruction form:
"Many U.S. treaty partners require the IRS to certify that the person claiming treaty benefits is a resident of the United States for federal tax purposes."
Based on your reply, it seems I had over-complicated the situation and that the criteria they are looking for pertains to the individual's citizenship status, rather than whether or not they filed/paid X amount in federal taxes for the year they are requesting the certificate. Is that correct?
Thank you for your reply.
