作者sandman5566 (沙男5566)
看板Foreign_Inv
標題Re: [心得] 美國投資課稅整理
時間Thu Nov 27 00:25:02 2014
※ 引述《larryeipi (Hornbill)》之銘言：
: → luoyang:如果tax home在美國(例如拿了獎學金或當TA, RA) 02/27 06:01
: → luoyang:那就算是前五年還是得繳資本利得稅，而且是30%的重稅... 02/27 06:02
: → stanley10:請問樓上是有繳資本利得稅且申報沒退稅嗎 02/27 13:47
: → stanley10:因為我之前在美國研究所拿助教獎學金 一般像房租 紅利 02/27 13:49
: → stanley10:助教薪資之類的美國來源收入要報稅外 股票買賣是不用的 02/27 13:50
: (感謝luoyang指點)
: 根據IRS網站
: http://www.irs.gov/businesses/small/international/article/0,,id=129253,00.html
: The Taxation of Capital Gains of Nonresident Alien Students, Scholars and
: Employees of Foreign Governments
: 直接摘錄重點
: ...
: Conclusion
: Nonresident alien students and scholars and alien employees of foreign
: governments and international organizations who, at the time of their arrival
: in the United States, intend to reside in the United States for longer than 1
: year are subject to the 30 percent taxation on their capital gains during any
: tax year (usually calendar year) in which they are present in the United
: States for 183 days or more, unless a tax treaty provides for a lesser rate
: of taxation. This assumes that such capital gains are not effectively
: connected with the conduct of a United States trade or business. These
: capital gains would be reported on page 4 (not page 1) of Form 1040NR and
: would not be reported on a Schedule D because they are being taxed at a flat
: rate of 30 percent under IRC section 871(a) or at a reduced flat rate under a
: tax treaty..
: ---
: 你今天逃漏稅了嗎~~
感謝回應
爬了文 所以結論就是即使是<5年F1學生 (NRA)
也是要繳30%的稅 這也是指賣股票的獲利或是股票的股利都會被扣30% 對吧?
我想問另一個問題是 若我不短線 而是持股一年 是不是會降到15%?
感謝大家了
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1F：推 Mittelmeer: 是 11/27 05:45
2F：→ goliathplus: 有 CAP GAIN 應該股息就沒30%阿 11/27 23:53
3F：→ sandman5566: 有簽了W8-BEN 也是30%嗎?? 11/28 03:16
4F：推 bxxl: 簽w8-ben,股利30%, 無資本利得稅 11/28 09:49
5F：→ sandman5566: 問了broker 才發現我沒簽W8ben 不過他有請我新簽了 11/28 23:24
6F：→ sandman5566: 請問W8ben是外國人都要簽的吧? 11/28 23:25
7F：→ sandman5566: 自己問出來了 國際人士開國際帳戶才要簽W8 11/28 23:59
8F：→ sandman5566: 我是開國內帳戶 所以不須簽 11/28 23:59