U.S. Taxpayers Can Claim Refunds for French Social Taxes

U.S. taxpayers have 10 years to file for refunds of “social taxes” they paid on income earned in France over the past decade, the IRS said.

The June 26 announcement reflects a change in IRS policy about allowing U.S. taxpayers to claim foreign tax credits for the social contribution payments, known by their acronyms, CSG and CRDS. In court filings June 13, the agency said that it should have allowed U.S. taxpayers to claim foreign tax credits for the payments. Previously, the Internal Revenue Service deemed the payments social charges, not eligible for the credits.