講的振振有詞... Publication 519 U.S. Tax Guide for Aliens chapter 2. Source of Income Nonresident Aliens The general rules for determining U.S.source income that apply to most nonresident aliens are shown in Table 2-1. The following discussions cover the general rules as well as the exceptions to these rules. Dividends In most cases, dividend income received from domestic corporations is U.S. source income. Dividend income from foreign corporations is usually foreign source income. Exceptions to both of these rules are discussed below. First exception. Dividends received from a domestic corporation are not U.S. source income if the corporation elects to take the American Samoa economic development credit. Second exception. Part of the dividends received from a foreign corporation is U.S. source income if 25% or more of its total gross income for the 3-year period ending with the close of its tax year preceding the declaration of dividends was effectively connected with a trade or business in the United States. If the corporation was formed less than 3 years before the declaration, use its total gross income from the time it was formed. Determine the part Table 2-1 Summary of Source Rules for Income of Nonresident Aliens Item of income Factor determining source Dividends Whether a U.S. or foreign corporation* *Exceptions include:(a) Dividends paid by a U.S. corporation are foreign source if the corporation elects the American Samoa economic development credit. (b) Part of a dividend paid by a foreign corporation is U.S. source if at least 25% of the corporation's gross income is effectively connected with a U.S. trade or business for the 3 tax years before the year in which the dividends are declared. 美國公司發給你的股利就是 ECI. 除外的條件只有一個. ※ 引述《iceman0603 ()》之銘言： : 看到推文還在分 ECI, non-ECI.... : 拜託不要再說那些似是而非的東西～ 都已經2018年了 : 不需輕易相信網路上的發言 : 即使是美國註冊會計師也不一定會懂NRA報稅的法條 : 更何況是一般人寫寫網誌 : 新手不懂請先去把519看過一遍... 我不相信看過之後還會不懂ECI : Generally, you must be engaged in a trade or : business during the tax year to be able to treat : income received in that year as effectively connected : with that trade or business. : 我相信版上9成9的人都不符合上述條件(從事商業行為) : 519上面有列出幾個包括 personal service, partnership.. 等等 : 就連有在美國有正職的外國人，上班薪水也不算是effective connected income : 如果你的身份是NRA，只是透過美國券商買賣基金or ETF : 你的股利收入只會有一種可能就是non-ECI : 必須繳交30%的稅 : 這絕對沒有模糊的空間，拜託看過這篇的人不要再有"股利收入會是ECI"的幻想 : 至於美國發行的ETF如果有持有外國公司的股票，股利是否為外國來源 : 這點我承認有爭議 : 519上面並沒有針對ETF特別說明 : 大家能拿到退稅基本上就是利用519這個"漏洞" : 但是也沒有人能100%告訴你這是對的～因為法規並沒有很清楚的說明 : 總之，一般台灣人(NRA) ETF的股利屬於non-ECI apply 30% tax : 這點是非常清楚明確的 : ※ 引述《maxduan (創業維艱)》之銘言： : : 我收到TD寄送過來的1042-s稅單 : : 上面寫著好像就是預扣30%的稅 有點像我們的扣繳憑單 : : 但是這個我們是可以退稅嗎??還是TD已經自動退稅 : : 有沒有也收到的大大開釋一下 : : 感恩 --

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