本人已经退税多年,均超过年度免税额,均按照绿角方式处理.
想退就做,绿角方式或是Rib方式,各位开心就好,别想太多.JUST DO IT
不退也可,自己心里舒服即可 ...
※ 引述《virtual (:))》之铭言：
: 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