| http://www.w3.org/ns/prov#value | - Any person/entity that filed a return as a nonresident, including Form 1040-NR, U.S. Nonresident Alien Income Tax Return, Form 1040-NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents, Form 1120-F, U.S. Income Tax Return of a Foreign Corporation, and Form 1120FSC, U.S. Income Tax Return of a Foreign Sales Corporation, are not eligible for U.S. Residency Certification.
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