Im a resident of Switzerland. Switzerland has a double tax agreement with US, where 50% of Dividend taxes can be refunded.
I've received US dividend and according to the Swiss Tax department i must make a refund request with the US 1140NR.
I filled out Page 4,5,page 1: only name (don't have Identifing Number; just written none; what is this btw?), address and section 7a,d and 10a and page 2: section 53,60 and in 71a I just entered 50% of section 60 and 71e i have written: "Please send check to addr on p1. CH-US double tax agreement; 50% of tax refunded. "
I'm a swiss citizen with no other connection to US than holding stocks. (Never worked for US company, never been US, no ancestors from US etc.)
Is this form filled out correctly and will I receive the refund check if i send this? (Of course I will attach a copy of the receipt of dividend Payments from the Broker.)
Sun Jan 01, 2012 6:06 pm
coaster Senior Advisor
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"Identifying Number" is taxpayer identification number, which for US Citizens is their Social Security number, and for businesses it's a number they receive from the IRS to identify their business. I'm not sure how you handle that, but I'm guessing you'll find the answer buried somewhere on the iRS web site. There's quite a bit of information there, but it's not always very easy to find. You might try search terms on the topic of refunds of U.S. income taxes paid by non-resident aliens.