Return the Form 5335 to IRS with a photocopy of the SSA-21, or other statement, showing
the country of residence. Before releasing the copy of the SSA-21 to IRS, mark through
(so that they cannot be read) the responses to all items except the following:
-
•
Item 1;
-
EXCEPTION: Mark through this item if the beneficiary who is the subject of the IRS inquiry is
not the NH.
-
-
•
Item 3 — The name of the beneficiary in the first column and the country of residence
columns;
-
•
Item 11 — The entries relating to the beneficiary;
-
•
Item 12 — The entries relating to the beneficiary.
Do not send a copy of the SSA-21 to IRS if the SSA-21 was completed before SSA first
applied the tax treaty exemption to residents of that country. Instead, return the
Form 5335 to IRS explaining why there is no statement of residence. That is, when
the tax treaty exemption was first applied to residents of that country, SSA applied
the exemption to all beneficiaries who were receiving their checks in that country.
No supplemental statements were secured.