推 chairman:壞食物大 可以問一下e-mail address嗎 我之前找好久 07/10 11:46
→ badfood:IRS的嗎? 07/10 11:52
推 chairman:對阿 07/10 11:53
推 chairman:之前綠角以及一些網友在做退稅時我就想問 但英文不好 07/10 11:56
→ chairman:不敢打電話去 又沒e-mail 所以就沒問了 07/10 11:56
推 chairman:感謝壞食物大! 07/10 12:04
※ 引述《badfood (我怕蟑阿螂)》之銘言：
: ※ 引述《Wager (曼陀羅)》之銘言：
: 3.取回預扣稅
: 利用每人的免稅額(去年是3650)去把全部(或大多數)的預扣稅取回
: 這是一件很奇怪且有爭議的事情 非居民取得的美國公司股息
: 是屬於ECI(Effective connected income)享有免稅額
: 還是不屬於ECI 不享有免稅額
: 我個人看法
: 在IRS Publication 519 "US Tax Guide for Aliens"
: Page 35-41 中 Sam R. Brown的虛擬例子詳細說明了非居民收取美國公司股息的報稅方式
: IRS並附上了1040NR填表範例 該股息收入應填在Schedule NEC 而非填在Line10
: 因此不享有免稅額 預扣稅亦不可退還
: 但是 確實很多人包含我都取回了2008年或之前的預扣稅款
: 我只能解釋成填表人填寫錯誤且IRS沒發現錯誤
: 2009年的tax return 我仍然試圖取回全部預扣稅 看看結果如何
關於美國境外投資人取得的股息(US Source Income)是屬於ECI
(effectively connected income) report在1040NR line 10 可適用免稅額
還是non-ECI 應report在1040NR Schedule NEC 不適用免稅額 有所爭議
我寫了一封信去問IRS 得到的答案是
1.non-ECI 2.report在schedule NEC 不享有免稅額 3.確實有人填錯在line10
且IRS沒發現錯誤 若IRS查到除了更正之外會另處以罰款和利息
我接下來會和IRS聯絡怎麼把之前的退稅款退回去 不要為了一點小錢留下欠稅紀錄在美國
以下是IRS回信
http://www.flickr.com/photos/43083167@N07/4778930316/sizes/l/
Thank you for your inquiry of July 2, 2010, regarding the reporting of
dividends on Form 1040NR, U.S. Nonresident Alien Income Tax Return.
Please accept our apologies for the delay in our response.
Effectively connected income is income that is related to a trade or business.
For example, dividend income would be considered effectively connected income,
if you were a securities dealer. Dividend income from personal investments is
considered non- effectively connected income and should be reported on Form
1040NR,U.S. Nonresident Alien Income Tax Return, Schedule NEC.
While some individuals may be reporting non effectively income as effectively
connected income and receiving refunds, there returns are still subject to
review after processing. If they are misreporting their income, they could
be subject to a reassessment plus penalty and interest.
While you may not be able to claim all your withholding, you may be entitled
to a reduced rate of tax due to a treaty benefit. You did not state your
country of residence. You may want to refer to the section Income Tax
Treaties on our web site http://www.irs.gov to see if you qualify for a
reduced rate instead of the 30% statutory rate. If the treaty rate is lower
than the statutory rate, then you can claim a refund on the difference.
You did not say whether or not you had an ITIN (Individual Taxpayer
Identification Number) which is used by a foreign individual in lieu of a
Social Security Number. You will need to file Form W-7,Application for IRS
Individual Taxpayer Identification Number, along with your return.
For information on obtaining an ITIN, please see General ITIN Information on
our website. Form W-7 may also be downloaded from our web site.
If you have questions regarding the Form W-7 application or if you need
assistance, please call our International Telephone Assistance Line at
215-516-2000 (not a toll free number) which is available
Monday through Friday, between the hours of 06:00am and 11:00pm (Eastern Time),
or you may use our Electronic Tax Law Assistance program as you did when you
submitted this inquiry.
We hope this information is helpful. If we can be of further assistance,
please contact us again.
IRS forms and publications may be accessed on our web site at the following
address: www.irs.gov or ordered through our toll-free forms line at:
800-829-3676
Expect delivery within 10 business days.
Other useful toll-free numbers include:
800-829-1040 IRS Tax Help Line for Individuals
800-829-4933 Business and Specialty Tax Help Line
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through Friday, 7 am to 10:00 pm local time
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For security reasons and to protect taxpayer privacy, the IRS does not
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Our basic Electronic Tax Law Assistance service is designed to assist the
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Our goal is to provide complete and accurate responses to as many taxpayers
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If you have additional questions, you may contact us either by phone at
1-800-829-1040 or by email through our web site www.irs.gov.
EMPLOYEE ID: 0212424 Ms. Eurbin
Tel.:English--(215) 516-2000 Spanish--(800)-829-1040 msg#: 1832525
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