Annual information return on other payments to non-resident taxpayers (7809)

On annual information return 7809, report details on payments made to non-resident taxpayers, such as payments of dividends from a non-listed company, surplus or interest.

File the details electronically if the annual return contains data on five or more income recipients. If you are a private individual, you can also file on paper.

Please note that if a stock-exchange-listed company has distributed dividiends, the form to use instead of Form 7809 is the “WRP102 – Annual information return on dividends paid to nonresidents by a listed company”. However, any wages, employment-related benefits, other social benefits, and pensions paid to non-residents must be reported to the Incomes Register.

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Instructions for submitting annual information returns as a file – data format specifications

Making corrections

If you need to make corrections, submit a new annual information return to replace the one you had sent previously. The replacement should only concern the income recipients whose details were incorrect in the original return.

You need to use a form for the same year as the original information. Read more about making corrections.

If you filed the annual information return in MyTax or in the Tax Administration’s e-service, make corrections in MyTax.