作者Yaz (乘风而来随风而去)
看板Foreign_Inv
标题Re: [请益] 在美国市场购买非投资美国地区ETF
时间Sun Nov 2 11:26:19 2014
※ 引述《Yaz (乘风而来随风而去)》之铭言：
: 标题: [请益] 在美国市场购买非投资美国地区ETF
: 时间: Sun Nov 2 01:27:42 2014
:
: 请问一下, 如果在美国券商如TD AMERITRADE购买非投资美国地区的ETF其配息是否不需
: 被IRS课税?
:
: 另外如果是在台湾透过复委托购买非投资美国地区的ETF, 是否一样不需要被IRS课税?
:
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:
※ 发信站: 批踢踢实业坊(ptt.cc), 来自: 114.44.224.253
: ※ 文章网址: http://webptt.com/cn.aspx?n=bbs/Foreign_Inv/M.1414862864.A.6E2.html
: 推 ray2501: #1HMwjZYR (Foreign_Inv) [ptt.cc] 11/02 07:33
: → ray2501: 後面有一系列的文章，就读完吧... 11/02 07:34
: 推 ray2501: #1HSIebQJ (Foreign_Inv) [ptt.cc] 11/02 07:41
: → ray2501: 还有另外一系列的 11/02 07:41
: 推 ray2501: 然後，二个答案我猜都是... 要被课税 11/02 07:48
如果外国ETF需要课税的话,那麽大家应要改买Fund才对,为何还傻傻的去买ETF让IRS课税?
以 Vanguard Emerging Markets Stock Index Fund为例, 股息100%都可以申报为国外
所得才对.
https://advisors.vanguard.com/VGApp/iip/site/advisor/investments/taxcenter/prioryeartaxdata/article?file=IWE_TaxEmrgMktsStkIndx2013
Foreign tax information for tax year 2013
Advisors who need to provide detailed information on this fund can use the
worksheet below to assist clients with the preparation of IRS Form 1116
(available at theIRS website browser).
Note: The above link leads to a non-Vanguard website. Vanguard is not
responsible for the accuracy of information on third-party sites.
Instructions
Calculate the necessary information (at a total dollar per share level) as
follows:
Foreign tax = Income dividend* × 0.122087
Foreign income = Total foreign tax × 9.19090
QDI-eligible foreign income = Total foreign tax × 4.43861
Eligible foreign income after QDI adjustment = Total foreign tax × 6.99401
* The income dividend does not include capital gains distributions (whether
short-term or long-term).
Although the IRS no longer requires the country-by-country breakdown of
income, some states still require a breakdown. If you are required to
populate the foreign tax dollar figures for individual countries, multiply
the country-specific factors listed in columns A and C below by the totals
you calculated above for foreign tax and foreign income.
Note: The foreign income percentage for this fund was 100%.
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※ 发信站: 批踢踢实业坊(ptt.cc), 来自: 114.44.224.253
※ 文章网址: http://webptt.com/cn.aspx?n=bbs/Foreign_Inv/M.1414898784.A.721.html
2F：→ ray2501: 答案还是一样 11/02 11:32
3F：→ ray2501: As a result, if your dividends were received through 11/02 11:33
4F：→ ray2501: a U.S. brokerage firm or mutual fund, they would 11/02 11:33
5F：→ ray2501: generally be considered U.S. sourced income 11/02 11:33
6F：→ ray2501: 基金和 ETF 是一样的，只要是美国发行的（我想） 11/02 11:34
7F：→ ray2501: 或者看版上的高手有没有更好的见解 11/02 11:34
8F：→ Yaz: 上面英文的说明就是告诉大家拥有这档基金要申报多少境外所得 11/02 11:52
9F：→ ray2501: 对，但是要看你的券商是不是有正确处理，在预扣 30% 以後 11/02 11:53
10F：→ ray2501: 再看能不能拿回来 11/02 11:54
12F：→ Yaz: 至少共同基金可以申报为境外所得是确定的才对. 11/02 11:56
13F：→ Yaz: 只差是否要自已申请 11/02 11:57
14F：→ ray2501: 基金应该也是会被预扣吧？ 然後再报税处理（不确定） 11/02 11:59
15F：推 jackeikuo: Vanguard Fund 台湾人可以买吗？ 11/02 11:59
16F：推 jason751231: 不行阿 不然也不会买etf 11/02 13:24
17F：→ Yaz: TD上真的是不给买,如果要课税的话,以VWO为例,每年大约被课 11/03 00:24
18F：→ Yaz: 再加上expense的话大约1%. 也没有很便宜. 11/03 00:26
19F：→ Yaz: 我看有些除了Vanguard之外, 有些index mutual fund expense 11/03 00:27
20F：→ Yaz: 也有在0.3%~0.4%左右的, 只是都有1~2% redemption费用 11/03 00:29