In general, amounts withheld for US taxes are non-refundable. However, under certain circumstances, such as an incorrect rate being applied to withhold tax, a refund can be obtained. If you are an individual, file either Form 1040NR, "US Nonresident Alien Income Tax Return" or 1040NR-EZ "U.S. Income Tax Return for Certain Non-Resident Aliens with No Dependents" to obtain a refund. There are similar US forms for trusts and corporations. IRS Publication 515 "Withholding of Tax on Non-Resident Aliens and Foreign Entities" and IRS Publication 519, "US Tax Guide for Aliens", available free at www.IRS.gov/formspubs provide more information on this subject.

Circular 230 Notice: These statements are provided for information purposes only, are not intended to constitute tax advice which may be relied upon to avoid penalties under any federal, state, local or other tax statutes or regulations, and do not resolve any tax issues in your favor.