Re: [討論] 股利為美國來源與否-IRS回覆與整理

[smartboy (小光光)]

前幾個禮拜我也寫信問 IRS 投資美國以外的 ETF 是否算是美國來源收入,
由於怕 IRS 的人誤會, 我有特別強調問題是什麼, 還故意選個名字叫
 ex-US 的 VEU 來舉例.

  I am a nonresident alien investor from Taiwan. My question is whether
  ETFs 100% investing outside US considered as US-sourced income or not.

  For example, VEU (FTSE All-World ex-US ETF) is an exchange traded fund
  managed by Vanguard Group, Inc.. As its name stated, VEU invests in
  stocks of companies around the world except US. According to Vanguard's
  website (
https://advisors.vanguard.com/VGApp/iip/site/advisor/investments/taxcenter/prioryeartaxdata/article?file=IWE_TaxFTSEAllWorld2012
) and its tax documents, Vanguard clearly stated   "The foreign
  income percentage for this fund was 100%."

  In short, the ETF is managed by US company but the income is 100%
  not from US.

  As I know, a NRA from Taiwan is subjected to 30% tax for dividends
  paid by US corp in general. According to Pub 519, Chapter 3, the
  dividends paid by foreign corporations can be exempt from the 30%
  tax. My question is whether VEU meets this condition? i.e. Dividends
  from VEU can be exempt from the 30% tax?

===

IRS 的回答其實我不是很確定他的意思.

  In most cases, dividend income received from domestic corporations is
  U.S. source income. Dividend income from foreign corporations is
  usually foreign source income. There is no 30% tax on U.S. source
  dividends you receive from a foreign corporation. Please note that
  because a mutual fund actually holds the underlying securities in
  its name, the mutual fund pays several types of dividends and
  distributions that the mutual fund has received on the underlying
  securities. You must report all mutual fund dividends and
  distributions, including dividends reinvested in the mutual fund,
  on your tax return. For more information, please refer to
  Publication 519, U. S Tax Guide for Aliens.

===
"There is no 30% tax on U.S. source dividends you receive from a
 foreign corporation" 這句看起來有點奇怪. 若不是筆誤, 可以解釋成
雖然 VEU 是 U.S/ source dividends, 但是是 foreign corp 發的, 沒有 30% tax.
(這句 U.S. source 是字面意思而不是照稅務的定義.... 這是我感到不確定的地方)
但要注意報稅時要把 mutual fund 各種不同的 income 詳列清楚.

還是怎麼理解 IRS 的回覆? 請指教

我後來沒空再問 IRS, 若需要的話還請其他人繼續問清楚.

--
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◆ From: 114.32.97.66
※ 編輯: smartboy        來自: 114.32.97.66         (04/20 02:20)
※ 編輯: smartboy        來自: 114.32.97.66         (04/20 02:22)
推 iceman0603:#1HMwjZYR
→ iceman0603:外國公司發的股息屬於美國來源收入(免稅, from第三章)
→ iceman0603:外國公司發的股息"屬於"美國來源收入的條件為
→ iceman0603:這家公司的total gross income 有25%以上與美國有關
→ iceman0603:一隻基金持有上千家外國公司的股票
→ iceman0603:基金的股利來自上千家外國公司
→ iceman0603:要引用這條規定基本上很難達成~
推 iceman0603:我覺得irs還是沒有回答到重點
推 Scottrade:如果要他們回答重點,可能只好這麼問了:
→ Scottrade:我的同胞們都成功退到稅款,為何跟你們說的不同?
推 iceman0603:回樓上~ 其實已經有人問過了
推 Scottrade:疑?那官方如何回應?
推 iceman0603:用免稅額退稅是有人誤填而沒被發現
→ iceman0603:irs講得很清楚~ 股息就是NON-ECI而不適用deduction
→ iceman0603:smartboy跟我問的問題基本上是一樣的~
→ iceman0603:irs引用519上不同條文~ 看來irs也沒有一個統一的看法
→ iceman0603:在1042還沒有辦法更正之前~ 就給他扣吧~ 反正沒幾塊錢
→ iceman0603:XD