作者tkotwim (飞刀)
看板Oversea_Job
标题Re: [北美] Nonresident alien股票相关报税疑问
时间Thu Mar 20 23:00:33 2014
想利用这个关於NR标题追问一下，如果在F-1有收入(TA)的话，是不是要改用累进税制?
而不是固定税率呢?
因为虽然IRS在"The Taxation of Capital Gains of Nonresident Alien Students,
Scholars and Employees of Foreign Governments"(
http://ppt.cc/kcOO)
明确说明了F-1的capital gain/loss income要缴税, 但该文一开始就声明：
"The following discussion assumes that the capital gains in question are
not effectively connected with the conduct of a trade or business in the
United States."
所以文中的状况没办法适用capital gain/loss被视为effectively connected income
的状况。因为我目前查到的资料看来，似乎F-1有薪水的话，capital gain/loss应该视
为effectively connected income。
因为根据pub 519第17页：
"Students and trainees. You are considered engaged in a trade or business
in the United States if you are temporarily present in the United States
as a nonimmigrant under an “F,” “J,” “M,” or “Q” visa."
以及同一页：
"If you are engaged in a U.S. trade or business, all income, gain, or loss
for the tax year that you get from sources within the United States (other
than certain investment income) is treated as effectively connected income."
也因为有薪水收入，所以同一页的一些例外并不适用，像是：
"Trading for a nonresident alien's own account. You are not engaged in a
trade or business in the United States if trading for your own account in
stocks, securities, or commodities is your only U.S. business activity.
This applies even if the trading takes place while you are present in the
United States or is done by your employee or your broker or other agent."
主要根据IRS在"Trade or Business" Defined(
http://ppt.cc/cs19)和
http://www.irs.gov/taxtopics/tc401.html的说明，薪水收入应属
business activities。所以F-1如果有薪水收入的话，那在美的business activities
就不只有交易股票。这样一来的话，capital gain/loss就是effectively connected
的了。所以应该要填Schedule D而不是Schedule NEC了。
不知道我这样的解读是否正确? 或是有什麽其它更详细或深入的文件可以参考呢?
※ 引述《STNND ( )》之铭言：
: 10/1/2013从F1/OPT转为H-1B
: 由於F1持有时间不到五年
: 没有通过presence test
: 需要用1040NR报税
: 根据Pub 519第18页和http://goo.gl/dlTmVE的叙述
: 股票的Capital gain和dividend都是固定30%
: 需填在1040NR第四页的Schedule NEC的30%那一栏
: 请问以上的想法是否正确?
: 如果对的话
: 需要在Schedule NEC的line 16把每笔股票的Capital gain都列出来吗?
: 如果需要的话交易次数多於五笔要怎麽填?
: 谢谢
--
※ 发信站: 批踢踢实业坊(ptt.cc)
◆ From: 198.82.23.75
1F：推 STNND:我也想问这个问题 请问有人知道答案吗? 03/24 05:30
2F：→ miluco:我觉得根本不用搞得这麽复杂,简而言之,F1未满五年,即便是 03/24 13:32
3F：→ miluco:TA/RA/GA,有支薪,税法上依旧是NR,既然是NR,你投资就是照NR 03/24 13:33
4F：→ miluco:比照办理,我同学在美国求学时,NR,进出美国股市的资金是100 03/24 13:34
5F：→ miluco:万美金,一样比照NR办理.反之,如果你税务上是R,那不管投资 03/24 13:35
6F：→ miluco:还是所得报税,当然就比照R办理. 03/24 13:35
7F：→ miluco:之所以学生会这麽麻烦都是因为你们没办法用turbo tax这类的 03/24 13:36
8F：→ miluco:报税软体,但现在的学校都没有提供NR用的报税软体吗? 03/24 13:36
9F：→ miluco:假设真的觉得税务这麽复杂,拿去给会计师报吧,都可以投资股 03/24 13:37
10F：→ miluco:票,拿几百块请会计师把税报好也比较安心吧.不过有很多会计 03/24 13:38
11F：→ miluco:师连NR都懒得弄,会直接用R来申报. 03/24 13:38
12F：→ cchris:原po就是想合法的照NR的规定来报,但NR买股票就是这麽麻烦 03/25 00:39