Re: [心得] 美國投資課稅整理
看板Foreign_Inv (海外投資)作者larryeipi (Hornbill)時間12年前 (2012/02/27 19:36)推噓5(5推 0噓 5→)留言10則, 5人參與討論串2/6 (看更多)
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(感謝luoyang指點)
根據IRS網站
http://www.irs.gov/businesses/small/international/article/0,,id=129253,00.html
The Taxation of Capital Gains of Nonresident Alien Students, Scholars and
Employees of Foreign Governments
直接摘錄重點
...
Conclusion
Nonresident alien students and scholars and alien employees of foreign
governments and international organizations who, at the time of their arrival
in the United States, intend to reside in the United States for longer than 1
year are subject to the 30 percent taxation on their capital gains during any
tax year (usually calendar year) in which they are present in the United
States for 183 days or more, unless a tax treaty provides for a lesser rate
of taxation. This assumes that such capital gains are not effectively
connected with the conduct of a United States trade or business. These
capital gains would be reported on page 4 (not page 1) of Form 1040NR and
would not be reported on a Schedule D because they are being taxed at a flat
rate of 30 percent under IRC section 871(a) or at a reduced flat rate under a
tax treaty..
---
你今天逃漏稅了嗎~~
--
" Physics is not the most important thing, love is. "
---by Richard P. Feynman---
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◆ From: 128.42.162.251
※ 編輯: larryeipi 來自: 128.42.162.251 (02/27 19:37)
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