I am Taiwanese and live in Taiwan. But I invested US Stock through Firstrade last year, and this year I have recieved Form 1042-S. I have a question with ETFs or shares dividends. If my income code is 06 only, and my tax rate is 30%. So I have Federal tax withhold. Could I use Form 1040-NR to get back money with Federal tax withhold part? Thank you. 以上是我的破英文问题Orz 下面的是IRS回覆 The Answer To Your Question Is: You want to know if you can file Form 1040NR, U.S. Nonresident Alien Income Tax Return,to receive a refund of federal taxes that was withheld from your dividends. We will assume that you are a nonresident alien. For additional information concerning alien status, review Publication 519, U.S. Tax Guide for Aliens. If your investment account is invested in U.S. corporations, your dividends that are not effectively connected with a trade or business you operate in the United States are generally subjected to a “Statutory Rate” of 30% unless you invoke a lower treaty rate. Unfortunately, the United States does not have an income tax treaty with Taiwan. Therefore, you are not eligible to file a U.S. income tax return in order to get a refund of the taxes that was withheld on your U.S. dividend income. For additional information concerning income tax treaties, review Publication 901, U.S. Tax Treaties. We apologize for any inconvenience. Thank you for using this electronic tax law service. 简单的说就是台湾人且住台湾 若投资美国公司 你的股息就是non-ECI 而且也不能去退这30%的税 信长伤眼 真是抱歉Orz 如果有人能帮忙把重点上色就太好了 感谢 --

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