作者iceman0603 ()
看板Foreign_Inv
標題Re: [問題] Firstrade的退稅
時間Tue Apr 2 22:48:51 2013
稍微查了一下
http://www.irs.gov/publications/p519/ch03.html#en_US_2012_publink1000257145
Certain dividends paid by foreign corporations.
外國公司所發的dividend
There is no 30% tax on U.S. source dividends you receive from
a foreign corporation.
外國公司所發的"美國來源股息"是免30%的稅
See Second exception under Dividends in chapter 2 for how to figure the
amount of U.S. source dividends.
Part of the dividends received from a foreign corporation is U.S. source
income
判斷外國公司所發的股息是否為美國來源收入的原則如下
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.
25%以上的total gross income (在tax year三年內)
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 that is
U.S. source income by multiplying the dividend by the following fraction.
這邊就是說假如這家公司成立不滿三年的判斷方式
Foreign corporation's gross income connected with a U.S. trade or business
for the 3-year period
(除)---------------------------------------------------------------------------
Foreign corporation's gross income from all sources for that period
結論:
外國公司發的股息，有可能是美國來源，也有可能是非美國來源
關鍵是要判斷gross income是否跟美國有關，不是外國公司就一定是非美國來源
如果我有誤會的地方麻煩指正
謝謝
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推 steve0525:依我所知Vanguard有公告旗下每個ETF外國來源收入的比例 04/02 23:33
→ steve0525:Vanguard也有特別注明為了報稅目的才標注的 04/02 23:33
推 smartboy:這兩篇可以參考一下 04/02 23:36
推 grtfor:想請問一下，如果不退稅(券商IB預扣)，是不是不用寄回1042s 04/03 01:04
→ grtfor:另外就是有另外收到K-1(1065)表，是不是也可以不用理會呢? 04/03 01:05
→ grtfor:爬文的結果似乎不用寄回，第一次報稅怕做錯@@" 04/03 01:07
推 miewQ:想請問,最後的結論是不是買ETF無論美國國內國外,都不能申請 04/03 10:39
→ miewQ:退稅,所以就不用花時間報稅了。是這樣嗎？ 04/03 10:39
→ ktan:30%的所得稅級距,應該很少人可以達的到,所以頂多沒從券商那退 04/03 10:44
→ ktan:回餘款,不用理它,把他算進成本吧XD..我比較想知道那些優先股 04/03 10:45
→ ktan:或ADR配息不先扣的..翻說明書看到眼花@@ 04/03 10:46
推 ryanlei:那ADR應該幾乎都不用課30%吧 04/03 12:04
※ 編輯: iceman0603 來自: 116.59.234.161 (04/03 12:09)
→ JFHo:就算美國政府不課，但是當地政府還是有可能會收 04/03 13:41