作者smartboy (小光光)
看板Foreign_Inv
标题Re: [讨论] 股利为美国来源与否-IRS回覆与整理
时间Sat Apr 20 02:17:23 2013
前几个礼拜我也写信问 IRS 投资美国以外的 ETF 是否算是美国来源收入,
由於怕 IRS 的人误会, 我有特别强调问题是什麽, 还故意选个名字叫
ex-US 的 VEU 来举例.
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 的回答其实我不是很确定他的意思.
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" 这句看起来有点奇怪. 若不是笔误, 可以解释成
虽然 VEU 是 U.S/ source dividends, 但是是 foreign corp 发的, 没有 30% tax.
(这句 U.S. source 是字面意思而不是照税务的定义.... 这是我感到不确定的地方)
但要注意报税时要把 mutual fund 各种不同的 income 详列清楚.
还是怎麽理解 IRS 的回覆? 请指教
我後来没空再问 IRS, 若需要的话还请其他人继续问清楚.
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◆ From: 114.32.97.66
※ 编辑: smartboy 来自: 114.32.97.66 (04/20 02:20)
※ 编辑: smartboy 来自: 114.32.97.66 (04/20 02:22)
2F：→ iceman0603:外国公司发的股息属於美国来源收入(免税, from第三章) 04/20 07:54
3F：→ iceman0603:外国公司发的股息"属於"美国来源收入的条件为 04/20 07:54
4F：→ iceman0603:这家公司的total gross income 有25%以上与美国有关 04/20 07:55
5F：→ iceman0603:一只基金持有上千家外国公司的股票 04/20 07:56
6F：→ iceman0603:基金的股利来自上千家外国公司 04/20 07:56
7F：→ iceman0603:要引用这条规定基本上很难达成~ 04/20 07:57
8F：推 iceman0603:我觉得irs还是没有回答到重点 04/20 08:03
9F：推 Scottrade:如果要他们回答重点,可能只好这麽问了: 04/20 08:04
10F：→ Scottrade:我的同胞们都成功退到税款,为何跟你们说的不同? 04/20 08:05
11F：推 iceman0603:回楼上~ 其实已经有人问过了 04/20 08:07
12F：推 Scottrade:疑?那官方如何回应? 04/20 08:08
13F：推 iceman0603:用免税额退税是有人误填而没被发现 04/20 08:17
14F：→ iceman0603:irs讲得很清楚~ 股息就是NON-ECI而不适用deduction 04/20 08:18
15F：→ iceman0603:smartboy跟我问的问题基本上是一样的~ 04/20 08:18
16F：→ iceman0603:irs引用519上不同条文~ 看来irs也没有一个统一的看法 04/20 08:19
17F：→ iceman0603:在1042还没有办法更正之前~ 就给他扣吧~ 反正没几块钱 04/20 08:20
18F：→ iceman0603:XD 04/20 08:21