Notarized affidavits from U.S. states or municipalities are not officially recognized by the Russian government for tax purposes. Form 1013DT is a Claim under the Treaty between Russia and the United States for an exemption from withholding for income sourced in Russia before the tax payment is made. In the case of a corporation, the requests must include the corporation's name, employer identification number, tax return form number and tax period for which the certification is requested. In the case of subsidiaries filing on the return of a parent corporation, the request should include a copy of Page One of the latest consolidated income tax return and a listing of the subsidiaries and their employer identification numbers. In all cases, requests for certification must include the applicant's name, social security number, tax return form number and tax period for which certification is requested.
Requests normally take two to three weeks to certify.
The 1011FE does not require IRS certification, but is to be filled out by the company and submitted to the State Tax Service. This refund process can be cumbersome and lengthy, and is not as certain as an advance exemption from withholding. Based upon anecdotal evidence, the Commercial Service of the U.S. Embassy in Moscow notes that in some instances, Russian tax authorities may not respect the IRS certificate.