※ 引述《larryeipi (Hornbill)》之铭言：
: → luoyang:如果tax home在美国(例如拿了奖学金或当TA, RA) 02/27 06:01
: → luoyang:那就算是前五年还是得缴资本利得税，而且是30%的重税... 02/27 06:02
: → stanley10:请问楼上是有缴资本利得税且申报没退税吗 02/27 13:47
: → stanley10:因为我之前在美国研究所拿助教奖学金 一般像房租 红利 02/27 13:49
: → stanley10:助教薪资之类的美国来源收入要报税外 股票买卖是不用的 02/27 13:50
: (感谢luoyang指点)
: 根据IRS网站
: 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
: 直接摘录重点
: ...
: 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..
: