[閒聊] 我寫信去問IRS有回覆了

看板Foreign_Inv (海外投資)作者時間12年前 (2013/04/19 00:01), 編輯推噓4(409)
留言13則, 7人參與, 最新討論串1/1
I am Taiwanese and live in Taiwan. But I invested US Stock through Firstrade last year, and this year I have recieved Form 1042-S. I have a question with ETFs or shares dividends. If my income code is 06 only, and my tax rate is 30%. So I have Federal tax withhold. Could I use Form 1040-NR to get back money with Federal tax withhold part? Thank you. 以上是我的破英文問題Orz 下面的是IRS回覆 The Answer To Your Question Is: You want to know if you can file Form 1040NR, U.S. Nonresident Alien Income Tax Return,to receive a refund of federal taxes that was withheld from your dividends. We will assume that you are a nonresident alien. For additional information concerning alien status, review Publication 519, U.S. Tax Guide for Aliens. If your investment account is invested in U.S. corporations, your dividends that are not effectively connected with a trade or business you operate in the United States are generally subjected to a “Statutory Rate” of 30% unless you invoke a lower treaty rate. Unfortunately, the United States does not have an income tax treaty with Taiwan. Therefore, you are not eligible to file a U.S. income tax return in order to get a refund of the taxes that was withheld on your U.S. dividend income. For additional information concerning income tax treaties, review Publication 901, U.S. Tax Treaties. We apologize for any inconvenience. Thank you for using this electronic tax law service. 簡單的說就是台灣人且住台灣 若投資美國公司 你的股息就是non-ECI 而且也不能去退這30%的稅 信長傷眼 真是抱歉Orz 如果有人能幫忙把重點上色就太好了 感謝 -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 1.164.108.143

04/19 00:07, , 1F
目前看到的irs說法比較傾向於us corp發的股息屬於n-eci
04/19 00:07, 1F

04/19 00:09, , 2F
比較困擾的是VWO,BND這種ETF配息照樣扣稅30%要怎麼處理
04/19 00:09, 2F
※ 編輯: rockyao 來自: 1.164.108.143 (04/19 00:14)

04/19 00:15, , 3F
不曉得iceman大有沒有得到IRS的回音了
04/19 00:15, 3F

04/19 00:46, , 4F
也不用拿irs人員的回信當聖經 不同人有不同看法 很正常
04/19 00:46, 4F

04/19 00:47, , 5F
即使都是IRS員工 我之前詢問北區國稅區不同分局同一個問題
04/19 00:47, 5F

04/19 00:48, , 6F
就得到截然不同的答案 我覺得主管機關解釋令或判例比較
04/19 00:48, 6F

04/19 00:48, , 7F
有代表性
04/19 00:48, 7F

04/19 08:52, , 8F
法條是這樣寫沒錯,但實際上好像有人收到退稅支票
04/19 08:52, 8F

04/19 08:58, , 9F
你報了又沒被查到就會收到退稅支票,未必是合法的
04/19 08:58, 9F

04/19 10:43, , 10F
基本上跟台灣公務人員一樣,東西來了就蓋,小額退根本不會去查
04/19 10:43, 10F

04/19 10:54, , 11F
像美債不是外國人免稅, 也是 06
04/19 10:54, 11F

04/19 10:54, , 12F
外國人應該要可以退稅才對
04/19 10:54, 12F

04/19 12:28, , 13F
我也收到irs的回覆~ 晚點會po~
04/19 12:28, 13F
文章代碼(AID): #1HS1Z3Ll (Foreign_Inv)
文章代碼(AID): #1HS1Z3Ll (Foreign_Inv)