[Code of Federal Regulations]
[Title 26, Volume 18, Parts 500 to 599]
[Revised as of April 1, 2000]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR516.10]

[Page 110-111]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY 
                               (Continued)
 
PART 516--AUSTRIA--Table of Contents
 
                       Subpart--Withholding of Tax
 
Sec. 516.10  Refund of excess tax withheld during 1957.

    (a) In general. Where United States tax withheld at the source 
during the calendar year 1957 from dividends, interest, copyright 
royalties and the like, motion picture film rentals, private pensions or 
private life annuities is in excess of the tax imposed under subtitle A 
(relating to the income tax) of the Internal Revenue Code of 1954, as 
modified by the convention, a claim by the taxpayer for refund of any 
overpayment resulting therefrom may be made under section 6402 of such 
Code and the regulations thereunder.
    (b) Form of claim--(1) Where return previously filed. If the 
taxpayer has previously filed an income tax return with the Internal 
Revenue Service for the taxable year in which an overpayment has 
resulted because of the application of the convention, he should make a 
claim for refund of the overpayment by filing Form 843 or an amended 
return.
    (2) Where no return previously filed. If the taxpayer has not 
previously filed an income tax return with the Internal Revenue Service 
for the taxable year in which an overpayment has resulted because of the 
application of the convention, he should make a claim for refund of the 
overpayment by filing Form 1040NB, Form 1040NB-a, Form 1040B, Form 1120, 
or Form 1120NB, whichever is applicable, showing the overpayment. Such 
return will serve as a claim for refund, and it will not be necessary 
for the taxpayer to file Form 843.
    (c) Information required. If the taxpayer's total gross income 
(including every item of capital gain subject to

[[Page 111]]

tax) from sources within the United States for the taxable year in which 
such overpayment resulted has not been disclosed in an income tax return 
filed with the Internal Revenue Service prior to the time the claim for 
refund is made, the taxpayer shall disclose such total gross income with 
his claim. In the event that securities are held in the name of a person 
other than the actual or beneficial owner, the name and address of such 
person shall be furnished with the claim. In addition to such other 
information as may be required to establish the overpayment, there shall 
also be included in such claim for refund:
    (1) A statement that, at the time when the item or items of income 
were received (or ``paid'', in the case of private pensions and private 
life annuities) from which the excess tax was withheld, (i) the taxpayer 
was neither a citizen nor a resident of the United States but was a 
resident of Austria, or, in the case of a corporation or other entity, 
(ii) the taxpayer was an Austrian corporation or other entity; and
    (2) A statement that the taxpayer at no time during the taxable year 
in which the income was received had a permanent establishment within 
the United States.
    (d) Exceptions--(1) Private pensions and private life annuities. If 
the taxpayer is an individual who during the taxable year of overpayment 
received income from United States sources consisting exclusively of 
private pensions or private life annuities entitled to the benefit of 
Article XI (2) of the convention, the statement specified in paragraph 
(c)(2) of this section shall not be required.
    (2) Dividends paid by a related corporation. As to additional 
information required in the case of an Austrian corporation claiming the 
benefit of the 5 percent rate on dividends paid by a related 
corporation, see Sec. 516.2(c).