我觉得这篇IRS回文蛮重要的 其中提到 There is no 30% tax on U.S. source dividends you receive from a foreign corporation 然後又建议说 You must report all mutual fund dividends and distributions, including dividends reinvested in the mutual fund, on your tax return. 我的解读是 若要取回这种 U.S.(or non-US) source dividend from the foreign corporation 就得要你提供所有关於这个 ETF/fund 的 dividend/distribution 并非是 underlying securities 的 dividend/distribution 这在劵商帐号网页查询 transaction history 下载即可并不难 而且在ETF网页查到 ETF 的 foreign income percentage, 都是列在所谓 tax related documents, 不就是要给人查询用来报(退)税吗 其实我前两次报税也是这样做并取得refund 就小弟分享经验(也许不一定合法正确, 请大大们指教) 前两次报税我都是 1. 按时间和 transaction id 列出所有dividend,并且分类为taxable US source, capital gain, retrun of capital, interest, and foreign source, 并把和 1042-S不一致的地方作备注说明. 一笔distribution内若包含不同类就再细分 2. 除了distribution另外也列出所有 NRA withhold transaction ※ 引述《smartboy (小光光)》之铭言： : 前几个礼拜我也写信问 IRS 投资美国以外的 ETF 是否算是美国来源收入, : 由於怕 IRS 的人误会, 我有特别强调问题是什麽, 还故意选个名字叫 : ex-US 的 VEU 来举例. : I am a nonresident alien investor from Taiwan. My question is whether : ETFs 100% investing outside US considered as US-sourced income or not. : For example, VEU (FTSE All-World ex-US ETF) is an exchange traded fund : managed by Vanguard Group, Inc.. As its name stated, VEU invests in : stocks of companies around the world except US. According to Vanguard's : website ( : https://advisors.vanguard.com/VGApp/iip/site/advisor/investments/taxcenter/prioryeartaxdata/article?file=IWE_TaxFTSEAllWorld2012 : ) and its tax documents, Vanguard clearly stated "The foreign : income percentage for this fund was 100%." : In short, the ETF is managed by US company but the income is 100% : not from US. : As I know, a NRA from Taiwan is subjected to 30% tax for dividends : paid by US corp in general. According to Pub 519, Chapter 3, the : dividends paid by foreign corporations can be exempt from the 30% : tax. My question is whether VEU meets this condition? i.e. Dividends : from VEU can be exempt from the 30% tax? : === : IRS 的回答其实我不是很确定他的意思. : In most cases, dividend income received from domestic corporations is : U.S. source income. Dividend income from foreign corporations is : usually foreign source income. There is no 30% tax on U.S. source : dividends you receive from a foreign corporation. Please note that : because a mutual fund actually holds the underlying securities in : its name, the mutual fund pays several types of dividends and : distributions that the mutual fund has received on the underlying : securities. You must report all mutual fund dividends and : distributions, including dividends reinvested in the mutual fund, : on your tax return. For more information, please refer to : Publication 519, U. S Tax Guide for Aliens. : === : "There is no 30% tax on U.S. source dividends you receive from a : foreign corporation" 这句看起来有点奇怪. 若不是笔误, 可以解释成 : 虽然 VEU 是 U.S/ source dividends, 但是是 foreign corp 发的, 没有 30% tax. : (这句 U.S. source 是字面意思而不是照税务的定义.... 这是我感到不确定的地方) : 但要注意报税时要把 mutual fund 各种不同的 income 详列清楚. : 还是怎麽理解 IRS 的回覆? 请指教 : 我後来没空再问 IRS, 若需要的话还请其他人继续问清楚. --

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