Form 1013DT is a claim under the treaty for an exemption from withholding for income sourced in Russia before the tax payment is made. Specific documentation for each type of entity is outlined below. Corporation requests must include the corporation's name, employer identification number, tax return form number, and tax period for which the certification is requested. Subsidiaries, filing on the return of a parent corporation, should include in the request 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.
U.S. companies must send form 1013DT for certification to the U.S. Internal Revenue Service at the address at the end of the article. Form 1011FE Form 1011FE, a Notification on Sources of Income within Russia, is also required by the Russian State Tax Service. The 1011FE does not require IRS certification, but is to be filled out by the company and submitted to the Russian State Tax Service. U.S. companies that do not apply in advance for certification still may be eligible for exemption under the treaty. However, these will have to get the IRS certificate and then apply to the Russian Finance Ministry for a refund of eligible tax paid in Russia.