作者Yaz (乘風而來隨風而去)
看板Foreign_Inv
標題Re: [請益] 在美國市場購買非投資美國地區ETF
時間Sun Nov 2 11:26:19 2014
※ 引述《Yaz (乘風而來隨風而去)》之銘言：
: 標題: [請益] 在美國市場購買非投資美國地區ETF
: 時間: Sun Nov 2 01:27:42 2014
:
: 請問一下, 如果在美國券商如TD AMERITRADE購買非投資美國地區的ETF其配息是否不需
: 被IRS課稅?
:
: 另外如果是在台灣透過複委託購買非投資美國地區的ETF, 是否一樣不需要被IRS課稅?
:
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:
※ 發信站: 批踢踢實業坊(ptt.cc), 來自: 114.44.224.253
: ※ 文章網址: http://webptt.com/m.aspx?n=bbs/Foreign_Inv/M.1414862864.A.6E2.html
: 推 ray2501: #1HMwjZYR (Foreign_Inv) [ptt.cc] 11/02 07:33
: → ray2501: 後面有一系列的文章，就讀完吧... 11/02 07:34
: 推 ray2501: #1HSIebQJ (Foreign_Inv) [ptt.cc] 11/02 07:41
: → ray2501: 還有另外一系列的 11/02 07:41
: 推 ray2501: 然後，二個答案我猜都是... 要被課稅 11/02 07:48
如果外國ETF需要課稅的話,那麼大家應要改買Fund才對,為何還傻傻的去買ETF讓IRS課稅?
以 Vanguard Emerging Markets Stock Index Fund為例, 股息100%都可以申報為國外
所得才對.
https://advisors.vanguard.com/VGApp/iip/site/advisor/investments/taxcenter/prioryeartaxdata/article?file=IWE_TaxEmrgMktsStkIndx2013
Foreign tax information for tax year 2013
Advisors who need to provide detailed information on this fund can use the
worksheet below to assist clients with the preparation of IRS Form 1116
(available at theIRS website browser).
Note: The above link leads to a non-Vanguard website. Vanguard is not
responsible for the accuracy of information on third-party sites.
Instructions
Calculate the necessary information (at a total dollar per share level) as
follows:
Foreign tax = Income dividend* × 0.122087
Foreign income = Total foreign tax × 9.19090
QDI-eligible foreign income = Total foreign tax × 4.43861
Eligible foreign income after QDI adjustment = Total foreign tax × 6.99401
* The income dividend does not include capital gains distributions (whether
short-term or long-term).
Although the IRS no longer requires the country-by-country breakdown of
income, some states still require a breakdown. If you are required to
populate the foreign tax dollar figures for individual countries, multiply
the country-specific factors listed in columns A and C below by the totals
you calculated above for foreign tax and foreign income.
Note: The foreign income percentage for this fund was 100%.
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※ 發信站: 批踢踢實業坊(ptt.cc), 來自: 114.44.224.253
※ 文章網址: http://webptt.com/m.aspx?n=bbs/Foreign_Inv/M.1414898784.A.721.html
2F：→ ray2501: 答案還是一樣 11/02 11:32
3F：→ ray2501: As a result, if your dividends were received through 11/02 11:33
4F：→ ray2501: a U.S. brokerage firm or mutual fund, they would 11/02 11:33
5F：→ ray2501: generally be considered U.S. sourced income 11/02 11:33
6F：→ ray2501: 基金和 ETF 是一樣的，只要是美國發行的（我想） 11/02 11:34
7F：→ ray2501: 或者看版上的高手有沒有更好的見解 11/02 11:34
8F：→ Yaz: 上面英文的說明就是告訴大家擁有這檔基金要申報多少境外所得 11/02 11:52
9F：→ ray2501: 對，但是要看你的券商是不是有正確處理，在預扣 30% 以後 11/02 11:53
10F：→ ray2501: 再看能不能拿回來 11/02 11:54
12F：→ Yaz: 至少共同基金可以申報為境外所得是確定的才對. 11/02 11:56
13F：→ Yaz: 只差是否要自已申請 11/02 11:57
14F：→ ray2501: 基金應該也是會被預扣吧？ 然後再報稅處理（不確定） 11/02 11:59
15F：推 jackeikuo: Vanguard Fund 台灣人可以買嗎？ 11/02 11:59
16F：推 jason751231: 不行阿 不然也不會買etf 11/02 13:24
17F：→ Yaz: TD上真的是不給買,如果要課稅的話,以VWO為例,每年大約被課 11/03 00:24
18F：→ Yaz: 再加上expense的話大約1%. 也沒有很便宜. 11/03 00:26
19F：→ Yaz: 我看有些除了Vanguard之外, 有些index mutual fund expense 11/03 00:27
20F：→ Yaz: 也有在0.3%~0.4%左右的, 只是都有1~2% redemption費用 11/03 00:29