作者psecret (forget it)
看板Oversea_Job
标题1040NR 利息报税?
时间Wed Apr 7 13:23:52 2010
板上大家好像都说1040NR的 银行利息不用缴税
我看了instruction有点不懂:
Line 9a
Interest from a US bank, savings and loan association, credit union, or
similar institution, and from certain deposits with US insurance companies,
is tax exempt to a non resident alien if
it is not effectively connected with a US trade or business.
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
大家是根据这一条所以说不用扣税的吗?
最後这一小句是什麽意思啊?
怎样算是not effectively connected with a US trade or business?
我想不到例子...
那如果不用缴税 就把利息收入填在9b就可以了吗?
谢谢回答
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1F：→ cchris:pub 519有详细解释何谓NEC,有兴趣的话就慢慢读 04/07 14:10
2F：→ cchris: 银行利息应该填入schedule NEC, line 2c (d) 利率写0% 03/26 08:07