Form 2047 K - Director's Dividends

[Mackyfrance]

Does anyone know whether Director's Dividends from a UK company should be noted under 'dividendes eligibles a l'abbatement de 40%'  (section IV, 2A) or under 'Jetons de Presence' (section IVm 2B). I've been given conflicting information and I don't know which is right.

Thanks

 

[allanb]

Jetons de présence are directors' fees, paid (in theory) for attendance at meetings.  Dividends are dividends: whether or not the recipient is a director of the company is irrelevant to the tax return, as far as I know.