我覺得這篇IRS回文蠻重要的 其中提到 There is no 30% tax on U.S. source dividends you receive from a foreign corporation 然後又建議說 You must report all mutual fund dividends and distributions, including dividends reinvested in the mutual fund, on your tax return. 我的解讀是 若要取回這種 U.S.(or non-US) source dividend from the foreign corporation 就得要你提供所有關於這個 ETF/fund 的 dividend/distribution 並非是 underlying securities 的 dividend/distribution 這在劵商帳號網頁查詢 transaction history 下載即可並不難 而且在ETF網頁查到 ETF 的 foreign income percentage, 都是列在所謂 tax related documents, 不就是要給人查詢用來報(退)稅嗎 其實我前兩次報稅也是這樣做並取得refund 就小弟分享經驗(也許不一定合法正確, 請大大們指教) 前兩次報稅我都是 1. 按時間和 transaction id 列出所有dividend,並且分類為taxable US source, capital gain, retrun of capital, interest, and foreign source, 並把和 1042-S不一致的地方作備註說明. 一筆distribution內若包含不同類就再細分 2. 除了distribution另外也列出所有 NRA withhold transaction ※ 引述《smartboy (小光光)》之銘言： : 前幾個禮拜我也寫信問 IRS 投資美國以外的 ETF 是否算是美國來源收入, : 由於怕 IRS 的人誤會, 我有特別強調問題是什麼, 還故意選個名字叫 : ex-US 的 VEU 來舉例. : I am a nonresident alien investor from Taiwan. My question is whether : ETFs 100% investing outside US considered as US-sourced income or not. : For example, VEU (FTSE All-World ex-US ETF) is an exchange traded fund : managed by Vanguard Group, Inc.. As its name stated, VEU invests in : stocks of companies around the world except US. According to Vanguard's : website ( : https://advisors.vanguard.com/VGApp/iip/site/advisor/investments/taxcenter/prioryeartaxdata/article?file=IWE_TaxFTSEAllWorld2012 : ) and its tax documents, Vanguard clearly stated "The foreign : income percentage for this fund was 100%." : In short, the ETF is managed by US company but the income is 100% : not from US. : As I know, a NRA from Taiwan is subjected to 30% tax for dividends : paid by US corp in general. According to Pub 519, Chapter 3, the : dividends paid by foreign corporations can be exempt from the 30% : tax. My question is whether VEU meets this condition? i.e. Dividends : from VEU can be exempt from the 30% tax? : === : IRS 的回答其實我不是很確定他的意思. : In most cases, dividend income received from domestic corporations is : U.S. source income. Dividend income from foreign corporations is : usually foreign source income. There is no 30% tax on U.S. source : dividends you receive from a foreign corporation. Please note that : because a mutual fund actually holds the underlying securities in : its name, the mutual fund pays several types of dividends and : distributions that the mutual fund has received on the underlying : securities. You must report all mutual fund dividends and : distributions, including dividends reinvested in the mutual fund, : on your tax return. For more information, please refer to : Publication 519, U. S Tax Guide for Aliens. : === : "There is no 30% tax on U.S. source dividends you receive from a : foreign corporation" 這句看起來有點奇怪. 若不是筆誤, 可以解釋成 : 雖然 VEU 是 U.S/ source dividends, 但是是 foreign corp 發的, 沒有 30% tax. : (這句 U.S. source 是字面意思而不是照稅務的定義.... 這是我感到不確定的地方) : 但要注意報稅時要把 mutual fund 各種不同的 income 詳列清楚. : 還是怎麼理解 IRS 的回覆? 請指教 : 我後來沒空再問 IRS, 若需要的話還請其他人繼續問清楚. --

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