Re: [請益] 收到TD寄來的1042-S稅單，什麼意思?消失

看板Foreign_Inv (海外投資)作者Bogleheads時間7年前 (2018/04/01 23:16)推噓1(1推 0噓 3→)

留言4則, 2人參與討論串5/5 (看更多)

本人已經退稅多年,均超過年度免稅額,均按照綠角方式處理. 想退就做,綠角方式或是Rib方式,各位開心就好,別想太多.JUST DO IT 不退也可,自己心裡舒服即可 ... ※ 引述《virtual (:))》之銘言： : 講的振振有詞... : Publication 519 U.S. Tax Guide for Aliens : chapter 2. Source of Income : Nonresident Aliens : The general rules for determining U.S.source income that apply to most : nonresident aliens are shown in Table 2-1. The following discussions cover : the general rules as well as the exceptions to these rules. : Dividends : In most cases, dividend income received from domestic corporations is U.S. : source income. Dividend income from foreign corporations is usually foreign : source income. Exceptions to both of these rules are discussed below. : First exception. Dividends received from a domestic corporation are not U.S. : source income if the corporation elects to take the American Samoa economic : development credit. : Second exception. Part of the dividends received from a : foreign corporation is U.S. source income if 25% or more of its total gross : income for the 3-year period ending with the close of its tax year preceding : the declaration of dividends was effectively connected with a trade or : business in the United States. If the corporation was formed less than 3 : years before the declaration, use its total gross income from the time it : was formed. Determine the part : Table 2-1 Summary of Source Rules for Income of Nonresident Aliens : Item of income Factor determining source : Dividends Whether a U.S. or foreign corporation* : *Exceptions include:(a) Dividends paid by a U.S. corporation are foreign : source if the corporation elects the American Samoa economic development : credit. (b) Part of a dividend paid by a foreign corporation is U.S. source : if at least 25% of the corporation's gross income is effectively connected : with a U.S. trade or business for the 3 tax years before the year in which : the dividends are declared. : 美國公司發給你的股利就是 ECI. 除外的條件只有一個. : ※ 引述《iceman0603 ()》之銘言： : : 看到推文還在分 ECI, non-ECI.... : : 拜託不要再說那些似是而非的東西～都已經2018年了 : : 不需輕易相信網路上的發言 : : 即使是美國註冊會計師也不一定會懂NRA報稅的法條 : : 更何況是一般人寫寫網誌 : : 新手不懂請先去把519看過一遍... 我不相信看過之後還會不懂ECI : : Generally, you must be engaged in a trade or : : business during the tax year to be able to treat : : income received in that year as effectively connected : : with that trade or business. : : 我相信版上9成9的人都不符合上述條件(從事商業行為) : : 519上面有列出幾個包括 personal service, partnership.. 等等 : : 就連有在美國有正職的外國人，上班薪水也不算是effective connected income : : 如果你的身份是NRA，只是透過美國券商買賣基金or ETF : : 你的股利收入只會有一種可能就是non-ECI : : 必須繳交30%的稅 : : 這絕對沒有模糊的空間，拜託看過這篇的人不要再有"股利收入會是ECI"的幻想 : : 至於美國發行的ETF如果有持有外國公司的股票，股利是否為外國來源 : : 這點我承認有爭議 : : 519上面並沒有針對ETF特別說明 : : 大家能拿到退稅基本上就是利用519這個"漏洞" : : 但是也沒有人能100%告訴你這是對的～因為法規並沒有很清楚的說明 : : 總之，一般台灣人(NRA) ETF的股利屬於non-ECI apply 30% tax : : 這點是非常清楚明確的 -- ※ 發信站: 批踢踢實業坊(ptt.cc), 來自: 123.195.33.162 ※ 文章網址: https://www.ptt.cc/bbs/Foreign_Inv/M.1522595773.A.9F5.html