Country file · US
Potential · highUnited States: recover the withholding tax on your dividends
Every dividend paid from this country loses 30% to withholding tax at source. The tax treaty caps it at 15% for a French resident. The 15-point gap is not lost money: it can be claimed back — with the right forms, within the deadline.
No win, no fee · Pricing 100% public · FR / EN
Example for €10,000 of gross dividends, French tax resident, before our success fee. Indicative amounts — every claim is verified before filing.
Technical file
The numbers that matter
Both rates, the gap, the form and the time you have left: everything that decides whether a claim is worth opening.
30%
Statutory rate
withheld from non-residents by default
15%
Treaty rate
for a French resident
15 pts
Recoverable gap
3 years
Statute of limitations
from the payment date
Your deadline to act
3 years
As a general rule, 3 years from the withholding date to file a refund claim with the IRS (simplified: the exact computation depends on the return filing date).
Compute my exact deadline →The procedure in practice
- Form
- 1040-NR
- Competent authority
- IRS (Internal Revenue Service)
- Online filing
- No
- Relief at source
- Yes
Relief at source prevents the over-withholding before it exists: the correct rate is applied at payment time. See the relief-at-source service →
Data reviewed on 15 June 2026 · Indicative amounts — every claim is verified before filing.
Specifics
What you should know about this country
- The main lever is preventive: a valid W-8BEN with your broker cuts withholding from 30% to 15% at payment time (relief at source).
- After-the-fact recovery mostly covers periods with no valid W-8BEN in place, or misapplied rates.
- A W-8BEN expires at the end of the third calendar year after signature: a missed renewal silently reverts you to the full rate.
- ADR depositary fees are separate from withholding tax and cannot be recovered through this route.
Claim documents
The documents required
What we gather with you. Most of these can be requested online or produced from your brokerage statements.
- Valid W-8BEN form (or W-8BEN-E for an entity)
- Brokerage statements showing dividends and tax withheld
- Certificate of tax residence from your country of residence
- An ITIN in some after-the-fact refund scenarios
Frequently asked
Your questions about this country
How long do I have to reclaim the withholding tax on my United States dividends?
3 years, from the payment date. Past that point, the over-withholding is permanently lost, with no exception.
Which form do I need for United States, and who do I file it with?
Form 1040-NR, filed with IRS (Internal Revenue Service). This administration has no e-filing option for this type of claim: filing is done by post.
Can I avoid this withholding at payment time, rather than reclaiming it afterwards?
Yes, in theory: United States makes relief at source achievable for an individual — avoiding the entire 15-point gap before payment even happens. In practice it requires your broker to pass your tax status all the way to the local custodian — check with them, otherwise the full rate keeps applying regardless.
Is it worth filing a claim for United States?
It depends on the amount: with a 15-point gap here, it doesn't take much in gross dividends to clear our €39 floor fee per successful claim. Below a few hundred euros of over-withholding, recovery becomes marginal once that fee is deducted. The simulator tells you in two minutes whether your case clears that bar.
Is United States one of the countries with the most to recover?
United States ranks 4th out of the 19 countries covered for a French tax resident, with a 15-point gap between the withheld rate and the treaty rate.
Resources
Go further
- Problems & risks9 min read
US REITs: the real FIRPTA 21% trap — and why it almost never applies to you
A US REIT's capital gain distribution can be withheld at 21%, with no treaty reduction possible — except that almost every retail investor is protected by the 10% exception on publicly traded REITs. The verified mechanism, and who is genuinely affected.
- Problems & risks8 min read
Synthetic vs physical replication ETFs: the withholding tax your statement will never show
A physical ETF bears withholding tax on its underlying dividends; a synthetic, swap-based ETF can largely avoid it. The verified mechanism (section 871(m), HIRE Act), its real cost, and why it isn't a recoverable claim either way.
- Cost & pricing7 min read
The true cost of doing nothing about withholding tax on your foreign dividends
"Doing nothing" isn't free: it's an over-withholding that expires at the statute-of-limitations date. The numbers behind inaction, the panel's shortest deadlines, and the success fee.
- Problems & risks10 min read
Withholding tax: what your broker won't tell you
Neither incompetence nor conspiracy: withholding-tax recovery is simply not your broker's trade. How to check your statement in five minutes, the exact questions to ask them — and the many cases where they are entirely sufficient.
- Comparisons8 min read
Withholding tax: what Interactive Brokers, DEGIRO and Trade Republic actually do
Three verified tax mechanisms, sourced from each broker's own official documentation: Interactive Brokers' street-name custody, DEGIRO's residency condition, Trade Republic's qualified-intermediary status — and how to check your own.
- Best in class12 min read
Which countries offer the best recovery potential for a French resident?
Finland, Ireland and Switzerland on top — the UK, the Netherlands and France at zero, and we say so. All 19 countries ranked by recoverable gap for an individual French resident, with each one's traps.
- Best in class7 min read
The right refund form, country by country: the reference table
Modelo 210, Form 83, NR7-R, 276 Div.-Aut., 5000/5001… The form, the authority, the window and the filing channel for all 19 covered countries — all free from the administrations, table updated with our country database.
- Best in class9 min read
Statute of limitations: how long you have to claim, ranked by country
From Canada and Portugal (only 2 years) to Austria, Sweden, Japan and Norway (5 years): claim deadlines ranked across all 19 covered countries — with both counting rules, the 31 December cliff, and the filing order that follows.
- Problems & risks8 min read
The countries where there is nothing to recover (and why we tell you)
The UK, the Netherlands, France seen from abroad, US dividends under a valid W-8BEN, ETFs: the honest list of the zeros — from a provider paid on success only, with no interest in hiding them.
- Comparisons8 min read
W-8BEN, W-8BEN-E or W-9: which form should you file?
Three IRS forms, three populations: non-US individuals, entities, and US persons — dual nationals included. The thirty-second decision, each form's effect on the 30% withholding, and the two most expensive mix-ups.
- Comparisons9 min read
ETF domicile: Ireland or the United States — the withholding tax impact
A US-domiciled ETF is treated like a US share — recoverable if under-documented. An Irish UCITS ETF absorbs an invisible ~15% withholding that nobody can ever reclaim. The verified mechanism, and which one applies to you.
- Comparisons8 min read
FiscalPlace vs your broker: who actually recovers your withholding tax?
Your broker applies the withholding — it doesn't recover it. What custodians actually do, where WTax and GlobeTax fit on the institutional side, the cases where you need nobody at all — and the full comparison table.
- Cost & pricing10 min read
The W-8BEN explained: complete instructions (and why we charge €49 for a free form)
The W-8BEN is free at the IRS. A line-by-line tutorial to complete it yourself, the traps, expiry and renewal — and the specific cases where our €49 fixed fee (indicative price) earns its keep.
How much can you recover?
Two minutes, no sign-up: the simulator applies the rates above to your real amounts and shows our fee before you commit to anything.
No win, no fee · Pricing 100% public · FR / EN