如同之前版上討論的，綠角那套把股息填在 ECI 的作法是有問題的。 正確的退稅方式請參見 Rib的投資學習筆記 https://ribtw.blogspot.tw/ 我來分享我自己退稅的經驗。 我從2014年開始寫1040nr跟IRS退稅，其實還不難。尤其推薦 IB+Schwab 的組合。 (IB有好用的年度報表，Schwab有支票帳戶可以讓IRS轉錢進來) 我的退稅流程很簡單。IB二月底的會產生上個年度的股息總表，三月中會有1042s表單。 我都是三月下旬報稅，下載文件之後，把非美國來源的股息照Rib教學填好1040nr即可。 請務必要用DHL或FedEx或UPS寄，這樣處理速度會比較快喔。 (IRS自己說的) https://www.irs.gov/uac/private-delivery-services-pds 地址我是寄到 3651 S IH35, Austin TX 78741, U.S.A. 我還會附上一封給美國國稅局的信解釋我為什麼要退稅，今年是這樣寫的： Dear IRS officer: The total dividend I have received in year 2015 is attached on following pages. To be specific, VEA and VWO are regulated investment companies acted as pass-thru entities defined in section 1 (h)(10) of the Internal Revenue Code (IRC), and more than 80% of its gross income was received from foreign source (100% in VEA and 100% in VWO). According to section 871(i)(2)(B) and 881(d) of the IRC, No tax is imposed on the dividend paid by a U.S. corporation that received at least 80% of its gross income from foreign business. Therefore, I put the dividend received from VEA and VWO on Form 1040NR, Schedule NEC, line 1b (Foreign corporations) and claim 0% tax rate. Sincerely yours XXX (親筆簽名) 總之，這三年退稅都非常順利。 2014年初次退稅，順便申請ITIN。文件三月底寄出，四月十六款項就會入了，一毛不少。 2015年的文件也是三月底寄出，這次比較慢，六月二十四才入帳，IRS還算錯多給錢。 2016年的文件比較晚寄出，我拖到四月底才寄，七月二十八入帳，也是一毛不少。 跟大家分享 ^_^ --

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