When filing one's taxes in the United States while having a French brokerage account, what is an efficient way to efficiently know which portion of the dividends are qualified dividends? Is it possible to obtain an 1099-DIV form or some equivalent from the French broker? Or perhaps there exists some websites where one can input a ticker symbol+stock exchange and see whether their dividends are qualified?

Trying to apply the IRS's criteria (mirror) (section "Qualified Dividends") oneself for each foreign corporation is tedious.

  • French banks pay dividends? As a general rule, bank accounts pay interest, not dividends. Mar 1, 2019 at 23:56
  • @DilipSarwate thanks, I edited the question to make it clearer Mar 2, 2019 at 0:07
  • The wikipedia page you have linked states that only dividends paid by US corporations or "corporations with certain ties to the US" qualify. Do your dividend paying investments in France meet this criterion. Also, the 1099DIV form you have linked does not appear to apply to you. It states clearly "File Form 1099-DIV for each person: • To whom you have paid dividends ... etc.". You are receiving dividends, not paying them so it's not clear how this form would apply. If you are worried about being double taxed, you should receive a dividend tax credit for any withholding tax paid in France.
    – not-nick
    Mar 2, 2019 at 0:37
  • @NickR form1099-div is given from the broker to the customer. As you can see in the form, the rules to determine if dividends are qualified can be a bit time consuming to apply. Mar 2, 2019 at 1:10
  • Oh, I see. I'm not American so I was a bit confused.
    – not-nick
    Mar 2, 2019 at 1:13

1 Answer 1


what is an efficient way to efficiently know which portion of the dividends are qualified dividends?

You are looking for the correct way to determine it, which might not be efficient.

It is unlikely that the foreign broker will issue a 1099, because that would require them to keep up with changes in US tax code.

The complicating aspect is that that if a dividend is qualified, depends on when you owned it. So that would have to be evaluated for each quarterly dividend.

You may be looking for professional advice for this year to see what information is needed to correctly calculate the different types of income. Then doing it yourself next year.

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