My broker only shows the net amount. Where does the gross come from?

From the statement, where the withholding sits as a separate line against the same payment. Miw pairs them back together, which is the whole reason the gross can be reported rather than estimated.

How is the source country decided?

From the first two letters of the ISIN — the issuer’s country. Worth checking on a security whose domicile differs from where you think of it as being from, since the annex asks for the former.

Do I declare dividends that were never taxed abroad?

Foreign income is declared whether or not anything was withheld on it; the tax column is simply zero. Miw lists every source country that paid you during the year.

IRS · Anexo J

Declaring foreign dividends and withholding tax in Anexo J

A dividend from an American or German company reaches your account already reduced — tax was withheld at source. Portugal still wants the gross figure, and it will credit the tax you already paid, but only if you declare it country by country. Brokers report this scattered down a statement; Anexo J wants it summed.

Import your statementNo account needed. The file is read in your browser and stays there.

What Anexo J is for

Income obtained outside Portugal. For dividends the relevant part is Quadro 8A, “rendimentos de capitais obtidos no estrangeiro”, where each line is one source country. The income code for dividends and distributed profits is E11.

Withholding at source, and the credit for it

The gross dividend and the tax withheld abroad are declared separately because they do different jobs: the gross is what gets taxed here, and the foreign tax is what supports the crédito de imposto por dupla tributação internacional. Declaring the net amount that actually arrived merges the two and quietly gives up the credit.

What Miw gives you

Dividends and their withholding are grouped by source country, so every line of Quadro 8A has a row already summed:

The source country, derived from the ISIN of the security that paid.
Income code E11, for dividends and distributed profits.
Gross income for the year, in euros — before withholding, not the amount that landed.
Tax paid abroad, as a positive figure, for the double-taxation credit.

Questions

My broker only shows the net amount. Where does the gross come from?: From the statement, where the withholding sits as a separate line against the same payment. Miw pairs them back together, which is the whole reason the gross can be reported rather than estimated.
How is the source country decided?: From the first two letters of the ISIN — the issuer’s country. Worth checking on a security whose domicile differs from where you think of it as being from, since the annex asks for the former.
Do I declare dividends that were never taxed abroad?: Foreign income is declared whether or not anything was withheld on it; the tax column is simply zero. Miw lists every source country that paid you during the year.

Descriptive, not tax advice. Miw reads your statement and arranges the figures the way the annex asks for them; confirm the codes and your own circumstances with a tax professional.

Start from your broker

The figures come from the statement your broker already gives you — nothing is typed in by hand.

Import your statement