讲的振振有词...
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.
美国公司发给你的股利就是 ECI. 除外的条件只有一个.
※ 引述《iceman0603 ()》之铭言：
: 看到推文还在分 ECI, non-ECI....
: 拜托不要再说那些似是而非的东西～ 都已经2018年了
: 不需轻易相信网络上的发言
: 即使是美国注册会计师也不一定会懂NRA报税的法条
: 更何况是一般人写写网志
: 新手不懂请先去把519看过一遍... 我不相信看过之后还会不懂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的人都不符合上述条件(从事商业行为)
: 519上面有列出几个包括 personal service, partnership.. 等等
: 就连有在美国有正职的外国人，上班薪水也不算是effective connected income
: 如果你的身份是NRA，只是透过美国券商买卖基金or ETF
: 你的股利收入只会有一种可能就是non-ECI
: 必须缴交30%的税
: 这绝对没有模糊的空间，拜托看过这篇的人不要再有"股利收入会是ECI"的幻想
: 至于美国发行的ETF如果有持有外国公司的股票，股利是否为外国来源
: 这点我承认有争议
: 519上面并没有针对ETF特别说明
: 大家能拿到退税基本上就是利用519这个"漏洞"
: 但是也没有人能100%告诉你这是对的～因为法规并没有很清楚的说明
: 总之，一般台湾人(NRA) ETF的股利属于non-ECI apply 30% tax
: 这点是非常清楚明确的
: ※ 引述《maxduan (创业维艰)》之铭言：
: : 我收到TD寄送过来的1042-s税单
: : 上面写着好像就是预扣30%的税 有点像我们的扣缴凭单
: : 但是这个我们是可以退税吗??还是TD已经自动退税
: : 有没有也收到的大大开释一下
: : 感恩