Re: [心得] 美國券商退稅心得消失

看板Foreign_Inv (海外投資)作者schooldance時間8年前 (2017/03/28 22:01)推噓4(4推 0噓 11→)

留言15則, 3人參與討論串2/10 (看更多)

之前看到這篇有先收藏起來, 想說等到3月現在拿到1042-S以後,就照著內容引用的法條, 來申請VGK跟VPL的預扣稅退稅. 不過研究了一下原po提到的稅法法條: section 1 (h)(10) section 871(i)(2)(B) <--重點 https://www.law.cornell.edu/uscode/text/26/871 section 881(d) 然後再去比對IRS的2017年版pub 515(29頁右下角) https://www.irs.gov/pub/irs-pdf/p515.pdf 我發現871(i)(2)(B)這條,股利可以免徵30%預扣稅的公司(existing 80/20 company), 必須要符合好幾條資格: 1.It was in existence on January 1, 2011. 2.For the 3 tax years beginning before January 1, 2011 (or for all years of existence if it was in existence for less than 3 tax years), at least 80% of its gross income from all sources was active foreign business income. Active foreign business income is gross income that is: a.Derived from sources outside the United States, and b.Attributable to the active conduct of a trade or business in a foreign country or possession of the United States by the corporation. 3.It continues to meet the 80 percent test for every tax year beginning after December 31, 2010. 4.It has not added a substantial line of business after August 10, 2010. 似乎國際股票類ETF,沒辦法符合2b這個條件... (像VGK這家"公司",非美國收入雖然超過80%, 但是這些收入並不是來自"active conduct of a trade or business", 而是投資指數成分公司,然後被動的收取這些公司給的股利) 感覺這個豁免條款,是為Philip Morris這類跨國公司,所量身打造的... ※ 引述《maho (勿求全，亦勿自棄。)》之銘言： : 如同之前版上討論的，綠角那套把股息填在 ECI 的作法是有問題的。 : 正確的退稅方式請參見 Rib的投資學習筆記 : https://ribtw.blogspot.tw/ : 我來分享我自己退稅的經驗。 : 我從2014年開始寫1040nr跟IRS退稅，其實還不難。尤其推薦 IB+Schwab 的組合。 : (IB有好用的年度報表，Schwab有支票帳戶可以讓IRS轉錢進來) : 我的退稅流程很簡單。IB二月底的會產生上個年度的股息總表，三月中會有1042s表單。 : 我都是三月下旬報稅，下載文件之後，把非美國來源的股息照Rib教學填好1040nr即可。 : 請務必要用DHL或FedEx或UPS寄，這樣處理速度會比較快喔。 (IRS自己說的) : https://www.irs.gov/uac/private-delivery-services-pds : 地址我是寄到 3651 S IH35, Austin TX 78741, U.S.A. : 我還會附上一封給美國國稅局的信解釋我為什麼要退稅，今年是這樣寫的： : Dear IRS officer: : The total dividend I have received in year 2015 is attached on following : pages. : To be specific, VEA and VWO are regulated investment companies acted as : pass-thru entities defined in section 1 (h)(10) of the Internal Revenue Code : (IRC), and more than 80% of its gross income was received from foreign source : (100% in VEA and 100% in VWO). : According to section 871(i)(2)(B) and 881(d) of the IRC, No tax is imposed on : the dividend paid by a U.S. corporation that received at least 80% of its : gross income from foreign business. : Therefore, I put the dividend received from VEA and VWO on Form 1040NR, : Schedule NEC, line 1b (Foreign corporations) and claim 0% tax rate. : Sincerely yours : XXX (親筆簽名) : 總之，這三年退稅都非常順利。 : 2014年初次退稅，順便申請ITIN。文件三月底寄出，四月十六款項就會入了，一毛不少。 : 2015年的文件也是三月底寄出，這次比較慢，六月二十四才入帳，IRS還算錯多給錢。 : 2016年的文件比較晚寄出，我拖到四月底才寄，七月二十八入帳，也是一毛不少。 : 跟大家分享 ^_^ -- 大家怎麼看? 難道我們永遠只有退QII的命?〒△〒 -- ※ 發信站: 批踢踢實業坊(ptt.cc), 來自: 111.240.135.229 ※ 文章網址: https://www.ptt.cc/bbs/Foreign_Inv/M.1490709703.A.DE7.html ※ 編輯: schooldance (111.240.135.229), 03/28/2017 22:28:15