U.S.A.: Deadline for 2023 U.S. withholding tax reclaims
Clearstream Banking1 informs clients that it will accept client applications for refund of tax withheld on U.S. source dividends and interests paid in 2023 until
2 January 2024 (included)
Clearstream Banking will reject any refund application received after this deadline and will direct the client to apply for the refund directly to the U.S. Internal Revenue Service (IRS).
Clients should take note that:
- Tax refunds will be processed in the order received and only when there are sufficient funds in the Clearstream Banking internal tax account.
- Tax refund requests on U.S. taxable dividends and interests paid from 1 January to 30 September 2023 and received after 31 October 2023 are subject to an extra fee. For more information, see Announcement A18178.
How to instruct
Withholding tax reclaim applications should be sent to Clearstream Banking via Xact Web Portal or free-format message instruction in accordance with the guidelines published in Announcement A20027.
Further information
For further information, clients may contact the Clearstream Banking Tax Help Desk, Clearstream Banking Client Services or their Relationship Officer.
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1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and Clearstream Banking AG registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.