Claim for refund of Dividend Withholding Tax — DWT Claim Form 1 (Ireland)

What is Claim for refund of Dividend Withholding Tax — DWT Claim Form 1 (Ireland)?

Claim for refund of Dividend Withholding Tax — DWT Claim Form 1 (Ireland) is used to claim a Ireland withholding tax refund. Only Option C (DTA claim) is written; Options A and B (relief-at-source exemption already established via the Composite Non-Resident Form V2) are never selected. Requires the residence-state tax authority's own certification on the claim form before submission — this product never fills that block. Complements, not replaces, ie-form11 (the residence-side FTCR worksheet). Ireland withholds 25.0% on dividends paid to non-residents; treaty-country investors can recover the excess above their treaty rate. See the full Ireland withholding tax guide.

How to file Claim for refund of Dividend Withholding Tax — DWT Claim Form 1 (Ireland)

1. 1

   Confirm your eligibility

   Use Claim for refund of Dividend Withholding Tax — DWT Claim Form 1 (Ireland) if you received Ireland income that was withheld above the rate due under your tax treaty.

2. 2

   Gather your documents

   Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.

3. 3

   Complete Claim for refund of Dividend Withholding Tax — DWT Claim Form 1 (Ireland)

   Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.

4. 4

   Submit before the deadline

   File via DWT Unit, Revenue Commissioners, Government Offices, Nenagh, Co. Tipperary, E45 T611, Ireland (by post — printed on the claim form's own notes page). Deadline: 4 years from the end of the calendar year in which the DWT was deducted (Section 17 Finance Act 2003; back/data/rates/deadlines.json IE).

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