I am an Indian citizen who worked in US for some time and returned in 2002 to India. I last filed a 1040NR return in 2002 and after that did not file 1040NR. I just realised that I have been receiving dividend income on my US stocks in my brokerage account but since I did not submit a W-8BEN, the withholding tax was 0.
- Most likely I owe dividend tax to US for all these past years. Is that correct?
- How do I rectify this situation? Can I file 1040NR for years from 2003 till 2014 and declare and pay the tax? The amount involved is not not much - I recd about $300 in dividend every year.