作者appig (屁屁)
看板Oversea_Job
标题[北美] Taxable interest and Tax-exempt interest
时间Thu Mar 25 14:03:39 2010
在填1040NR Line 9a及9b时有点搞不懂instruction的意思
希望大家帮我确认一下...
Line 9a(Taxable interest)的叙述说明:
Report on line 9a all of your taxable interest income from assets
effectively connected with a U.S. trade or business.
又说,Interest from a U.S. bank, savings and loan association..., is tax exempt
to a nonresident alien if "it is not effectively connected with a U.S. trade
or business."
Line 9b(Tax-exempt interest)的最後一段:
Also," do not"include interest from a U.S. bank, saving and loan association...
that is exempt form tax under a treaty or under section 871(i) because the
interest is not connected with a U.S. trade or business.
总结以上叙述
如果我只是很单纯地在银行(CITI BANK)的saving有利息
那我的 Form 1099-INT上面Total interest income的项目
是不是算是tax-exempt?
因为我是nonresident alien,又my U.S. bank并未connected with a U.S. trade or
business.若以上皆对,那请问我Line 9a 及Line 9b该填什麽? 又我的Form 1099-INT
上的 Total interest income该填在 Form 1040NR的哪里呢?
还有一个附加的小问题
Form 1040最上方在填个人住址的最後面 有一项
Check if - individual
- estate or trust
请问这里的 individual是什麽意思呢?
不好意思 麻烦大家了...
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