来自问自答一下
写信给我有的两家券商TD, Charles Schwab
TD回信如下:
IRS Publication 550, Investment Income and Expenses, Chapter 1, under the
heading Dividends and Other Corporate Distributions, paragraph titled
'Dividends received in January' states:
'If a regulated investment company (mutual fund) or real estate investment
trust (REIT) declares a dividend (including any exempt-interest dividend) in
October, November or December payable to shareholders of record on a date in
one of those months but actually pays the dividend during January of the next
calendar year, you are considered to have received the dividend on December
31. You report the dividend in the year it was declared.'
Charles Schwab 回信如下:
It is based on "Payable Date". If the Payable Date is on 2014/01/03, the
amount will include on the 2014 tax year.
简单翻译就是:
TD 可能是以分配日为准, CS是以分配日为准
CS虽然回答以分配日为准, 比较tricky的是:
对照今年收到的1042S, 要以除息日计算才会得到1042S上的金额
不过我还有个问题, Charles Schwab 1042S 上的金额都是整数
我算出来的金额四舍五入后才是1042S上的金额
连 Federal tax withheld 都是整数
有用Charles Schwab的各位,也都有碰到相同的问题吗??