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News & Tips from an ITIN Acceptance Agent

IRS Enrolled Agents UK

Just Breve - IRS Enrolled Agents UK

An IRS Enrolled Agent can assist with preparing your US tax return.

Just Breve can assist and specialize in assisting non residents of the US with their 1040NR tax filings.

Most of our tax return clients contact us to obtain refunds of tax from the IRS.

What reasons are there to file a 1040NR?

There are many reasons to have to file a US non resident tax return.

Examples include:

- you worked in the US and have a filing requirement to declare the wage income for US work days (either Federal or both Federal and State). In a lot of cases, excess tax has been withheld and you can claim back some of this

- sold US shares and have had capital gains taxed because no W-8BEN was on file. In this case 30% is held and you can reclaim 100% of it back if the stocks are listed and you are resident in the UK

- royalty income or dividends taxed at 30% but under the treaty you owe 0% or the flat 15% for dividends. In this you can reclaim 100% or 50% of the 30% withheld

- gambling winnings taxed at 30% but under the US/UK treaty they are tax free. Normally 30% is withheld if there is no ITIN at the time of the payment to you. 100% can be reclaimed if you are resident of the UK

- receiving a US annuity or pension and have been taxed 30% - under the treaty you pay tax in the UK, therefore 100% is reclaimable by filing a 1040NR

- rental income from US property - this needs to be declared on a 1040NR. In most cases no tax is due if you timely elected to file income being effectively connected to a US trade or business. In the US as depreciation can be taken, you will not owe tax in most cases. You will still be required to file and pay tax in the UK on any net income

There are may types of filings and reasons you may be able to claim back excess US tax paid on US source income. Get in touch today to see if you can claim back:

0208 1444632


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