30% Federal Tax held on dividends (non-resident aliens)

[pristine]

What is the name of your state?Can a non-resident alien claim a refund of the 30% US Federal Tax withheld (reportable on Form 1042-S) when filling the 1040-NR form?

I had federal taxes held by the IRS due to the special $3 per share Microsoft dividend paid last December. When I completed Form 1040-NR the final amount due and/or to be refunded came out to zero. Tax Treaty rate for my country is 30%, and the correct tax rate was used by the IRS on Form 1042-S.

I need to know if the 30% tax I paid on the total dividend can be claimed back under any circumstances (I am a former US citizen, married with 3 children - wife and children are all non-US citizens and have no Social Security number – but I doubt if that makes any difference in my case).

Is there any other form that I can fill besides the 1040-NR? Is there any way I can claim even a part of the 30% dividend tax held by the IRS? Can this 30% tax on dividends charged to non-resident aliens be avoided at all?

Thank you for your anticipated help.

[Snipes5]

It can only be avoided if the treaty rate is lower. If your 1040NR came out to zero, that is your answer. You were properly taxed.

Snipes