如同之前版上讨论的，绿角那套把股息填在 ECI 的作法是有问题的。 正确的退税方式请参见 Rib的投资学习笔记 https://ribtw.blogspot.tw/ 我来分享我自己退税的经验。 我从2014年开始写1040nr跟IRS退税，其实还不难。尤其推荐 IB+Schwab 的组合。 (IB有好用的年度报表，Schwab有支票帐户可以让IRS转钱进来) 我的退税流程很简单。IB二月底的会产生上个年度的股息总表，三月中会有1042s表单。 我都是三月下旬报税，下载文件之後，把非美国来源的股息照Rib教学填好1040nr即可。 请务必要用DHL或FedEx或UPS寄，这样处理速度会比较快喔。 (IRS自己说的) https://www.irs.gov/uac/private-delivery-services-pds 地址我是寄到 3651 S IH35, Austin TX 78741, U.S.A. 我还会附上一封给美国国税局的信解释我为什麽要退税，今年是这样写的： Dear IRS officer: The total dividend I have received in year 2015 is attached on following pages. To be specific, VEA and VWO are regulated investment companies acted as pass-thru entities defined in section 1 (h)(10) of the Internal Revenue Code (IRC), and more than 80% of its gross income was received from foreign source (100% in VEA and 100% in VWO). According to section 871(i)(2)(B) and 881(d) of the IRC, No tax is imposed on the dividend paid by a U.S. corporation that received at least 80% of its gross income from foreign business. Therefore, I put the dividend received from VEA and VWO on Form 1040NR, Schedule NEC, line 1b (Foreign corporations) and claim 0% tax rate. Sincerely yours XXX (亲笔签名) 总之，这三年退税都非常顺利。 2014年初次退税，顺便申请ITIN。文件三月底寄出，四月十六款项就会入了，一毛不少。 2015年的文件也是三月底寄出，这次比较慢，六月二十四才入帐，IRS还算错多给钱。 2016年的文件比较晚寄出，我拖到四月底才寄，七月二十八入帐，也是一毛不少。 跟大家分享 ^_^ --

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