Withholding tax deadlines for funds, by jurisdiction
Deadlines: the full filing calendar · the regulation library · practical guides
Withholding tax is deducted the moment a fund pays. The return that reports it runs on a fast clock. It often falls due days after the payment, not in a filing season months later. Each jurisdiction sets its own date. The table below lists every one we hold, with the date its own regulator publishes and a link to it.
What is fund withholding tax reporting?
Withholding tax is tax a fund holds back from a payment and sends to the tax authority for the recipient. It applies to dividends, interest and fund distributions. The rate often turns on where the investor lives and whether a tax treaty applies (Revenue: dividend withholding tax).
What is in the report
The return lists each payment, the gross amount, the rate applied and the tax withheld. It also gives the recipient's residence and any treaty relief claimed. The money is paid over with the return, so the filing and the payment are one act.
Who files, who prepares, who receives
The paying entity withholds and files. For a fund that is usually the fund vehicle or its administrator, acting as withholding agent. The recipient is the investor. In a treaty case the investor may reclaim the difference later, or take relief at source where the right documentation is in place (Revenue: DWT payment and filing).
This page carries 8 confirmed deadlines for fund withholding tax reporting, each with the date its own regulator publishes.
When it is due
| Jurisdiction | Obligation | Due | Reporting period | Who files | Files with | Extension | Source |
|---|---|---|---|---|---|---|---|
| United States | Form 1099-DIV Dividend & Distribution Reporting | 1 February 2027 (prior year: 2 February 2026) | the prior calendar year | the registered fund | IRS | An automatic 30-day extension is available on Form 8809 through FIRE. | IRS general information returns instructions · calendar |
| United States | Form 1042-S Withholding on Foreign Investors | 15 March 2027 (prior year: 16 March 2026) | the prior calendar year | the fund vehicle itself | IRS | An automatic 30-day extension is available on Form 8809 through FIRE. | IRS official instructions · calendar |
| Ireland | Dividend Withholding Tax (DWT) Return & Payment | 14th day of month following distribution | set by the rule | the fund vehicle itself | — | — | Revenue.ie official DWT page · calendar |
| Japan | J-REIT Distribution Reporting & Withholding Tax | the 10th of the month after payment; the last day of the following month where the payment is made outside Japan | set by the rule | the fund vehicle itself | NTA | — | National Tax Agency (Japan) — Withholding Tax (official) · calendar |
| Japan | Investment Trust Distribution Reporting & Withholding | the 10th of the month after payment; the last day of the following month where the payment is made outside Japan | set by the rule | the fund vehicle itself | NTA | — | National Tax Agency (Japan) — Withholding Tax (official) · calendar |
| South Korea | Withholding agent's beneficial-owner (treaty-rate) report | End of February of the year after the payment year (earlier if the agent suspends or closes its business) | set by the rule | the fund vehicle itself | — | — | Korean Corporate Tax Act, Art. 98-6(4) (amended 23 Dec 2025) · calendar |
| United Kingdom | CT61 Quarterly Withholding Tax Return & Payment | 14 days after quarter-end | set by the rule | the fund vehicle itself | — | — | UK government (GOV.UK) official form publication · calendar |
| United States | Qualified Intermediary (QI) Periodic Certification | on a multi-year cycle | not yet confirmed | the fund vehicle itself | IRS | — | IRS official QI program page · calendar |
Common mistakes
Withholding runs on the payment, so the reporting clock starts when a distribution goes out rather than at the year end. A payment early in the period can fall due within weeks. The rate matters as much as the timing, because it is applied at the moment the money leaves. If it is set too high, the correction is a reclaim from the tax authority rather than an amended return. Treaty relief also has to be claimed rather than assumed. Where the documentation is not in place when the payment is made, the agent applies the full domestic rate, and the investor recovers the difference afterwards.
Questions this page answers
When is the Irish dividend withholding tax return due?
The Irish DWT return is filed and the tax paid together, on the 14th day of month following distribution.
When is the UK CT61 return due?
CT61 is filed each quarter, with the payment, 14 days after quarter-end. It covers income tax a company withholds on certain interest and other payments.
How is withholding tax on Japanese fund distributions reported?
Japanese fund distributions carry withholding tax remitted to the tax agency. The timing is the 10th of the month after payment; the last day of the following month where the payment is made outside Japan.
When is US Form 1042-S due?
Form 1042-S reports US-source income paid to foreign investors and the tax withheld on it. It is due 15 March 2027 (prior year: 16 March 2026), and the fund files a Form 1042 annual return alongside it.
What is the qualified intermediary certification?
A qualified intermediary is a non-US bank or broker that handles US withholding for its clients under an agreement with the IRS. It certifies its withholding controls to the IRS on a three-year cycle rather than annually.
Do investors get the withholding tax back?
Sometimes. Where a treaty sets a lower rate, the investor either takes relief at source with valid documentation, or is paid at the full rate and reclaims the difference later. The reclaim is the slower path.
To verify
Open questions on this page, not facts. Nothing below is stated as a deadline anywhere else on the page:
- South Korea — Treaty-rate correction claim for over-withheld tax: not yet established. Confirm against Korean Corporate Tax Act, Art. 98-6(5)-(6) (treaty-rate correction claim).
- United States — Qualified Intermediary (QI) Periodic Certification: the date is confirmed, but the reporting period it covers is not. The sentence above omits the period rather than inferring it from the due year. Confirm against IRS official QI program page.