※ 引述《coconutt (^^)》之铭言：
: 标题: [请益] 请教2014美国退税问题
: 时间: Thu Nov 12 14:02:50 2015
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: → robler: 为什么你可以退税 11/12 14:28
: 推 ruve: 喔唷？在抓了吗？ 越来越危险囉～ 11/12 14:52
: 推 badfood: 每个人情况都不一样 建议咨询你的税务顾问 11/12 15:04
: 推 chingi: 为什么你有免税额3950? 11/12 15:27
: 推 virtual: Introductions for Form 1040NR 的第一页不就写了: 11/12 15:37
: → virtual: Your personal exemption amount is increased to $3,950 11/12 15:39
: → coconutt: 参考海外投资的绿角或是Rib文章 似乎大家都挺顺利的 11/12 16:33
: → coconutt: 我只是在台用TD买ETF赚点小利息的投资人.税务很超单纯吧 11/12 16:36
: 推 mk2: 中了FDAP的奖了,要恭喜你了.这是直接无视任何抵免抽税. 11/12 18:00
: 推 mk2: 只要是被归类到FDAP去,就不能放effectively connected 11/12 18:17
: → mk2: 这是IRS会告知你的东西,针对性的查税也是因为很好抓 11/12 18:18
: → mk2: 2015年的3月15日,IRS对外做了一次说明.放在了网站上 11/12 18:19
FDAP 节录 IRS 几句说明:
https://goo.gl/A5QHCl
Tax Treatment of FDAP Income Which is Not Effectively Connected Income (ECI)
Deductions and netting are not allowed against FDAP income.
The following items are examples of FDAP income:
Dividends
Interest
FDAP 进一步的说明(在 .pdf 第八页):
条文好像是在一份叫 IRC 的文件里面.
https://www.irs.gov/pub/int_practice_units/WITCUP_15_1_01.PDF
There are several types of U.S. sourced income that are received by
a NRA(nonresident alien) that are specifically identified as NOT FDAP,
these include:
Certain types of interest income:
– Portfolio Interest
– Interest on deposits in U.S. financial institutions including
insurance companies
– Interest from an existing 80/20 company
枭 Certain types of dividend income:
– Dividends from an existing 80/20 company
– Dividends from a foreign corporation if 75% or more of gross
income is foreign sourced
看起来是 80/20 company 的股利还是适用免税额?
不知道 80/20 指的是什么.
: → cc1plus: 只要你宣告自己是 W8-BEN 身份就没有免税额 11/14 09:56
: → cc1plus: 不过用税率优惠国这个方式啊....... 果然大家都很会钻 11/14 09:56
: 推 ast2: W8-BEN 身份就没有免税额? 楼上有官方连结吗 11/14 11:38
对阿, 我也有相同的疑问.