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Certificate of residency for US earnings

Can it be back dated?

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Client company has received income with 30% US tax deducted. The Cert of residency form says usually the date is date cert is issued by HMRC. It looks that the cert will permit a past date but the period must end on the date cert issued.  Is there a way of getting the tax already taken by back dating the start date?

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By Matrix
06th Dec 2018 23:26

No. This looks like back up withholding applied because you did not have the correct documentation in place. The withholding agent can’t change this if you send in a new form, you can only get it back by making a claim to the IRS*. I don’t know what you mean by certificate of residence since the US have their own forms - W-8BEN etc.

* I am not a US expert but a quick search brings up the 1040NR form. There isn’t much online about refunds for non-resident aliens so maybe it is not straightforward.

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