Two months after opening the way for a refund of the CSG-CRDS for French expatriates in the United States, the IRS (Internal Revenue Service) has published on its website information on the terms of this refund.
The agency specifies that taxpayers have ten years to apply from the moment they declare their taxes, regardless of the extensions. To be reimbursed, they must complete Form 1040X ("Amended U.S. Individual Income Tax Return") For all years up to and including 2009 and attach a Form 1116 ("foreign tax credit"). The IRS indicates that applicants will have to enter "French CSG / CRDS Taxes" in red at the top of their 1040X forms. US companies are not allowed to make claims for their employees.
The IRS had acknowledged in court documents released on June 14 in Washington that it had unfairly considered since 2008 the Generalized Social Contribution (CSG) and the Social Debt Repayment Contribution (CRDS) as social contributions and not social security contributions. taxes, which did not allow French taxpayers in the United States to deduct them from their taxes. The United States was one of the only countries in the world to treat CSG-CRDS in this way.
