Forms 5000-EN ; 5001-EN, 5002-EN & 5003-EN
The following downloadable forms in PDF format are to be used when an applicant is claiming to be a resident for treaty purposes.
The tax forms that should be filed to claim the benefits of a tax treaty signed between France and another country are made up of two parts: The certificate of tax residence (Form 5000) and a schedule for each type of income received (forms 5001, 5002 and / or 5003).
These tax forms are available in several languages and are presented in three identical copies:
- 1 form in the chosen language (French, English or Spanish) for the foreign tax authority - the one with the indication "For use by the foreign tax authority";
- 1 form for the beneficiary (you) in the chosen language (French, English or Spanish) - the one with the indication “To be kept by the beneficiary”;
- 1 copy in French for the French tax authorities - the one with the indication "For use by the French tax authority".
The certificate of residence (5000) is valid for one year. In case of plurality of paying institutions or accounts, a certificate and its schedule (s) need (s) must be provided for each institution or debtor. In this case, a copy of the certificate of residence is enough for the paying institutions and debtor. To qualify for a withholding tax at the rate mentioned by the tax treaty on dividends, interest and royalties, forms 5001, 5002 and/or 5003 respectively should be filed before each payment.
Regarding deadlines, requests for dividends, interest and royalties may be addressed as soon as the amount of income is known (exception: simplified procedure for individuals with regard to dividends).
Claims for reimbursement of French withholding tax must reach the French competent authorities no later than December 31st of the second year following that of the receipt of the income. Requests should therefore be sent as soon as possible, once they have been certificated by the foreign authorities so that they can be treated by the French tax authorities before the deadline occurs.
If you are a resident of the United States of America
The US tax authorities do not validate form 5000. The US beneficiaries of dividends, interests or royalties can:
- either ask their US bank to validate form 5000 (fill in section VI of the form),
- or request an IRS certificate of tax residence (form 6166) by using the form 8802.
In order to obtain the IRS Form 6166 form the IRS you must download the IRS Form 8802 from www.irs.gov and send it along with Form 5000-EN to :
Internal Revenue Service,
Philadelphia Service Center,
U.S. Residency Certification Request,
P. O Box 71052,
PHILADELPHIA, PA 19176-6052,
or by private delivery service (FEDEX, UPS, DHL etc.)
Internal Revenue Service
2970 Market Street
Philadelphia, PA 19104-5002
Fax : 267 941 1035 - 267 941 1366.
After reception of the Form 5000-EN along with the IRS Form 6166, the taxpayer provides these forms, to the appropriate withholding agent in France or the receiving office of the Direction Générale des Finances Publiques.
The tax forms
How to fill in forms 5000, 5001, 5002 and 5003 if you are a US resident or a Canadian resident for tax purposes.
Instructions created by the French tax attaché’s office in Washington to help you fill in tax forms 5000, 5001, 5002 and 5003 if you are a resident of the US or Canada + Simplified chart of the French tax treaty forms procedure.
- You are a Canadian resident :
- You are a US resident :
- You are a Mexican resident :