U.S.A.: Deadline for 2026 U.S. withholding tax reclaims

Clearstream¹ informs clients that it will accept client applications for refund of tax withheld on U.S. source dividends and interest paid in 2026 until

4 January 2027 (included)

Clearstream will reject any refund application received after this deadline and will direct the client to apply for the refund directly from the U.S. Internal Revenue Service (IRS).

Clients should take note that:

• Tax refunds will be processed in the order received and only when there are sufficient funds in the Clearstream internal tax account.
• Tax refund requests on U.S. taxable dividends and interest paid from 1 January to 30 September 2026 and received after 31 October 2026 are subject to an extra fee. For more information, see Announcement A18178.

How to instruct

Withholding tax reclaim applications should be sent to Clearstream via Xact Web Portal or free-format message instruction in accordance with the guidelines published in Announcement A20027.

Further information

For further information, clients may contact the Clearstream Tax Help Desk, Clearstream Client Services or their Relationship Officer.

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1. Clearstream refers collectively to Clearstream Banking S.A., registered office at 42 avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248 , and Clearstream Europe AG (for Clearstream Europe AG clients using 6-series accounts), registered office at Mergenthalerallee 61, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500. 
Clearstream Banking S.A. is registered as an Australian CS (Overseas) Facility, under subsection 824B(2) of the Corporations Act 2001, with registration number ARBN 675 244 783.