本人已經退稅多年,均超過年度免稅額,均按照綠角方式處理.
想退就做,綠角方式或是Rib方式,各位開心就好,別想太多.JUST DO IT
不退也可,自己心裡舒服即可 ...
※ 引述《virtual (:))》之銘言：
: 講的振振有詞...
: 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.
: 美國公司發給你的股利就是 ECI. 除外的條件只有一個.
: ※ 引述《iceman0603 ()》之銘言：
: : 看到推文還在分 ECI, non-ECI....
: : 拜託不要再說那些似是而非的東西～ 都已經2018年了
: : 不需輕易相信網路上的發言
: : 即使是美國註冊會計師也不一定會懂NRA報稅的法條
: : 更何況是一般人寫寫網誌
: : 新手不懂請先去把519看過一遍... 我不相信看過之後還會不懂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的人都不符合上述條件(從事商業行為)
: : 519上面有列出幾個包括 personal service, partnership.. 等等
: : 就連有在美國有正職的外國人，上班薪水也不算是effective connected income
: : 如果你的身份是NRA，只是透過美國券商買賣基金or ETF
: : 你的股利收入只會有一種可能就是non-ECI
: : 必須繳交30%的稅
: : 這絕對沒有模糊的空間，拜託看過這篇的人不要再有"股利收入會是ECI"的幻想
: : 至於美國發行的ETF如果有持有外國公司的股票，股利是否為外國來源
: : 這點我承認有爭議
: : 519上面並沒有針對ETF特別說明
: : 大家能拿到退稅基本上就是利用519這個"漏洞"
: : 但是也沒有人能100%告訴你這是對的～因為法規並沒有很清楚的說明
: : 總之，一般台灣人(NRA) ETF的股利屬於non-ECI apply 30% tax
: : 這點是非常清楚明確的