如同之前版上讨论的，绿角那套把股息填在 ECI 的作法是有问题的。
正确的退税方式请参见 Rib的投资学习笔记
https://ribtw.blogspot.tw/
我来分享我自己退税的经验。
我从2014年开始写1040nr跟IRS退税，其实还不难。尤其推荐 IB+Schwab 的组合。
(IB有好用的年度报表，Schwab有支票帐户可以让IRS转钱进来)
我的退税流程很简单。IB二月底的会产生上个年度的股息总表，三月中会有1042s表单。
我都是三月下旬报税，下载文件之后，把非美国来源的股息照Rib教学填好1040nr即可。
请务必要用DHL或FedEx或UPS寄，这样处理速度会比较快喔。 (IRS自己说的)
https://www.irs.gov/uac/private-delivery-services-pds
地址我是寄到 3651 S IH35, Austin TX 78741, U.S.A.
我还会附上一封给美国国税局的信解释我为什么要退税，今年是这样写的：
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 (亲笔签名)
总之，这三年退税都非常顺利。
2014年初次退税，顺便申请ITIN。文件三月底寄出，四月十六款项就会入了，一毛不少。
2015年的文件也是三月底寄出，这次比较慢，六月二十四才入帐，IRS还算错多给钱。
2016年的文件比较晚寄出，我拖到四月底才寄，七月二十八入帐，也是一毛不少。
跟大家分享 ^_^