作者iceman0603 ()
看板Foreign_Inv
标题Re: [问题] Firstrade的退税
时间Tue Apr 2 22:48:51 2013
稍微查了一下
http://www.irs.gov/publications/p519/ch03.html#en_US_2012_publink1000257145
Certain dividends paid by foreign corporations.
外国公司所发的dividend
There is no 30% tax on U.S. source dividends you receive from
a foreign corporation.
外国公司所发的"美国来源股息"是免30%的税
See Second exception under Dividends in chapter 2 for how to figure the
amount of U.S. source dividends.
Part of the dividends received from a foreign corporation is U.S. source
income
判断外国公司所发的股息是否为美国来源收入的原则如下
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.
25%以上的total gross income (在tax year三年内)
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 that is
U.S. source income by multiplying the dividend by the following fraction.
这边就是说假如这家公司成立不满三年的判断方式
Foreign corporation's gross income connected with a U.S. trade or business
for the 3-year period
(除)---------------------------------------------------------------------------
Foreign corporation's gross income from all sources for that period
结论:
外国公司发的股息，有可能是美国来源，也有可能是非美国来源
关键是要判断gross income是否跟美国有关，不是外国公司就一定是非美国来源
如果我有误会的地方麻烦指正
谢谢
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◆ From: 220.134.22.55
1F：推 steve0525:依我所知Vanguard有公告旗下每个ETF外国来源收入的比例 04/02 23:33
2F：→ steve0525:Vanguard也有特别注明为了报税目的才标注的 04/02 23:33
3F：推 smartboy:这两篇可以参考一下 04/02 23:36
6F：推 grtfor:想请问一下，如果不退税(券商IB预扣)，是不是不用寄回1042s 04/03 01:04
7F：→ grtfor:另外就是有另外收到K-1(1065)表，是不是也可以不用理会呢? 04/03 01:05
8F：→ grtfor:爬文的结果似乎不用寄回，第一次报税怕做错@@" 04/03 01:07
9F：推 miewQ:想请问,最後的结论是不是买ETF无论美国国内国外,都不能申请 04/03 10:39
10F：→ miewQ:退税,所以就不用花时间报税了。是这样吗？ 04/03 10:39
11F：→ ktan:30%的所得税级距,应该很少人可以达的到,所以顶多没从券商那退 04/03 10:44
12F：→ ktan:回余款,不用理它,把他算进成本吧XD..我比较想知道那些优先股 04/03 10:45
13F：→ ktan:或ADR配息不先扣的..翻说明书看到眼花@@ 04/03 10:46
14F：推 ryanlei:那ADR应该几乎都不用课30%吧 04/03 12:04
※ 编辑: iceman0603 来自: 116.59.234.161 (04/03 12:09)
15F：→ JFHo:就算美国政府不课，但是当地政府还是有可能会收 04/03 13:41