What is a Revenue Procedure Letter (RPL)?
A “Revenue Procedure Letter” is a supporting statement to the Form 8233 and is required by the IRS tax treaties. The RPL is a series of statements dictated by the IRS used in justifying your eligibility for exemption from Federal tax withholding. If you cannot complete the RPL because the statements on the RPL do not apply, then you cannot claim benefits from the tax treaty provisions. This letter justifies your eligibility to be exempt from Federal tax withholding. If Form 8233 and RPL are not submitted fully completed, Federal income tax will be withheld, and no refund of any Federal taxes will be granted.
A “Revenue Procedure Letter” is a supporting statement to the Form 8233 and is required by the IRS for most, but not all, tax treaties. The RPL is a series of statements dictated by the IRS used in justifying your eligibility for exemption from Federal tax withholding. If the tax treaty of your country of residence requires an RPL, you must sign the RPL and submit it along with Form 8233. If you cannot complete the RPL because the statements on the RPL do not apply, then you cannot claim benefits from the tax treaty provisions. If your country’s tax treaty requires a “Revenue Procedure Letter” (RPL), your Home Department Coordinator will supply you with the appropriate one for your tax country. This letter justifies your eligibility to be exempt from Federal tax withholding. Fill out the RPL and submit it with the Form 8233. If Form 8233 and RPL (if applicable) are not submitted fully completed, Federal income tax will be withheld, and no refund of any Federal taxes will be granted.
A Revenue Procedure Letter (RPL) is a supporting statement (treaty attachment) to the Form 8233 and is required by the IRS for most, but not all, tax treaties. The RPL is a series of statements dictated by the IRS used in justifying your eligibility for exemption from federal tax withholding. If the tax treaty of your country of residence requires an RPL, you must sign the RPL and submit it along with Form 8233. If you cannot complete the RPL because the statements on the RPL do not apply, then you cannot claim benefits from the tax treaty provisions. The Glacier Systemwill assist you in preparing the RPL.
