Some foreign tax authorities may require US residents to provide IRS Form 6166, which is a letter that certifies US residency "for purposes of claiming benefits under an income tax treaty or value added tax (VAT) exemption." (according to the below link to the IRS website. One common use case is for US based Amazon sellers to provide to German tax authorities to get a VAT number. The application for form 6166 is called form 8802. DISCLAIMER: The information provided in this video is intended for educational purposes only and not tax, legal, or financial advice. It is highly recommended that you consult an appropriate legal or tax professional about your unique situation. Link to Form 8802 and Instructions - https://www.irs.gov/forms-pubs/about-form-8802 Step-by-step checklist to grow your international empire on Amazon - http://InternationalChecklist.com