The IRS currently doesn't give any US Residency Certification Program (a.k.a. Form 6166, which can be obtained by filing Form 8802), according to https://www.irs.gov/forms-pubs/about-form-8802 (mirror):

The Philadelphia Accounts Management Campus is currently closed. Processing of the US Residency Certification Program is temporarily suspended. Normal operations will resume as soon as possible.

However, I have to submit French Form 5000 (mirror) by the end of this year, according to the Form 5000 instructions (mirror):

Unless otherwise stipulated in the tax treaty, French law stipulates that, in order to be valid, claims must be received by the French authorities by 31 December of the second year following the year in which the income was paid.

and to be about to submit a valid French Form 5000 I complete IRS Form 8802, which I currently can't due to the Philadelphia Accounts Management Campus being currently closed.

Do the French tax authorities make exceptions regarding the deadline to complete Form 5000 in case of force majeure (e.g., closed IRS)? If so, what is the process to obtain the exception?

  • I'm not at all sure I'm reading it right, but does "For United States residents only: if your account is managed by a US financial institution, the affidavit issued by this institution relieves you of the obligation to have Form 5000 certified by your tax authorities" (bottom of page 3 of the instructions) mean you don't have to send the affidavit (form 5000) to Philadelphia to be certified? – TripeHound Aug 4 '20 at 15:11
  • @TripeHound Either a US bank or the IRS works. But getting a US bank signs form 5000 might be tricky, especially as I am currently outside the US and one of the copies of form 5000 that needs to be signed is written in French. Going through the IRS seems easier (but costlier and longer). Even franceintheus.org/IMG/pdf/schema_form_conv_usa_-_english.pdf recognizes that the US bank may refuse to sign Form 5000 (maybe because the bank has no interest in getting involved in Form 5000 and has no way to know for sure that I am a US resident, which is what the US bank certifies on Form 5000) – Franck Dernoncourt Aug 4 '20 at 15:28

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