Skip to main content

Forms 5000-EN ; 5001-EN, 5002-EN & 5003-EN

Published on May 6, 2009

The following downloadable forms in PDF format are to be used when an applicant is claiming to be a resident for treaty purposes.


General information

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. The method by which you can submit Form 8802 to the IRS depends upon how you choose to pay the user fee.

  • Payment by Check or Money Order

    If you are paying the user fee by check or money order, send the payment, Form 8802, and all required attachments to:

    Internal Revenue Service
    P.O. Box 71052
    Philadelphia, PA 19176-6052

    Or, by private delivery service to:
    Internal Revenue Service
    2970 Market Street
    BLN# 3-E08.123
    Philadelphia, PA 19104-5016

  • Electronic Payment

    After you have received your electronic confirmation number, and entered it on page 1 of Form 8802, you can submit Form 8802 and all required attachments by mail, private delivery service, or fax (see below for limitations on the use of faxed transmissions). If you are paying the user fee by e-payment, send Form 8802 and all required attachments to:

    Department of the Treasury
    Internal Revenue Service
    Philadelphia, PA 19255-0625

    Or, by private delivery service to:
    Internal Revenue Service
    2970 Market Street
    BLN# 3-E08.123
    Philadelphia, PA 19104-5016

    Fax: You can fax up to 10 Forms 8802 (including all required attachments) for a maximum of 50 pages to the fax numbers below. A fax cover sheet stating the number of pages included in the transmission must be used.

    The following fax numbers are not toll free:
    (267) 466-1035
    (267) 466-1366

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.


If you are a resident of Mexico:

The Mexican tax authorities do not validate form 5000. The US beneficiaries of dividends, interests or royalties should request a certificate of tax residence (form 36) from the SAT.

  • How to apply for a certificate of tax residence:
  1. Make an appointment on the SAT website (Here)
  2. Give the official Form 36 and documentation to the Deconcentrated Taxpayer Services Administration (ADSC), which corresponds to the taxpayer’s domicile.
  3. After approximately 10 working days from its submission, the tax authority will inform the taxpayer when to pick up the validated tax Form 36 (no more than a few days should pass between this day and the date of actual delivery).
  • Requirements
  • The taxpayer must fill out tax Form 36 “Request for tax residence”. This procedure is free for the first submission, but for a second or additional submission regarding the same tax year, a fee is charged (MXN$154.49 in 2017).
  • Official identification of the taxpayer or his legal representative.
  • Power of attorney for administrative, management or special acts in case of legal representative.

The tax forms

Form 5000-EN
Form 5001-EN
Form 5002-EN
Form 5003-EN
Instructions for form 5000

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 :
How to fill in form 5000 if you are a Canadian resident
How to fill in form 5001 (Canada)
How to fill in form 5002 (Canada)
How to fill in form 5003 (Canada)
Simplified chart - tax form procedure - Canada
  • You are a US resident :
How to fill in form 5000 if you are a US resident
How to fill in form 5001 (USA)
How to fill in form 5002 (USA)
How to fill in form 5003 (USA)
Simplified chart - tax form procedure - USA
  • You are a Mexican resident :
How to fill in form 5000 if you are a Mexican resident
How to fill in form 5001 if you are a Mexican resident
How to fill in form 5002 if you are a Mexican resident
How to fill in form 5003 if you are a Mexican resident
Simplified chart - tax form procedure - Mexico

Return home

      top of the page