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taxmap/pubs/p570-018.htm#en_us_publink1000221427

Double Taxation(p20)


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Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions.
These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses.
The tax coordination agreements contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions.
Due date
Send your written request for assistance under this procedure to:

 
Deputy Commissioner, International  (LMSB) 
Attn: Tax Treaty Division 
Internal Revenue Service 
1111 Constitution Avenue, N.W. 
Routing: MA3-322A 
Washington, DC 20224-0002 


taxmap/pubs/p570-018.htm#en_us_publink1000221429

Note.(p20)


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Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency.
taxmap/pubs/p570-018.htm#en_us_publink1000221430

Contents of Written Request(p20)


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Your request for competent authority assistance must be in the form of a letter addressed to the Deputy Commissioner, International. The request must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession and must include all the facts and circumstances relating to your particular case. You (or a person having authority to sign your federal return) must sign and date the request.
To avoid unnecessary delays, make sure you include all of the following information.
For additional information about requesting competent authority assistance, see Revenue Procedure 2006-23.
taxmap/pubs/p570-018.htm#en_us_publink1000221431

Credit or Refund(p21)


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Credit or Refund

In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U.S. tax paid on the income in question, you should file a claim on Form 1040X, Amended U.S. Individual Income Tax Return. Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. Attach a copy of the request to the form.
Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax.
See Revenue Procedure 2006-23, section 9, for complete information.