作者sandman5566 (沙男5566)
看板Foreign_Inv
标题Re: [心得] 美国投资课税整理
时间Thu Nov 27 00:25:02 2014
※ 引述《larryeipi (Hornbill)》之铭言：
: → luoyang:如果tax home在美国(例如拿了奖学金或当TA, RA) 02/27 06:01
: → luoyang:那就算是前五年还是得缴资本利得税，而且是30%的重税... 02/27 06:02
: → stanley10:请问楼上是有缴资本利得税且申报没退税吗 02/27 13:47
: → stanley10:因为我之前在美国研究所拿助教奖学金 一般像房租 红利 02/27 13:49
: → stanley10:助教薪资之类的美国来源收入要报税外 股票买卖是不用的 02/27 13:50
: (感谢luoyang指点)
: 根据IRS网站
: http://www.irs.gov/businesses/small/international/article/0,,id=129253,00.html
: The Taxation of Capital Gains of Nonresident Alien Students, Scholars and
: Employees of Foreign Governments
: 直接摘录重点
: ...
: Conclusion
: Nonresident alien students and scholars and alien employees of foreign
: governments and international organizations who, at the time of their arrival
: in the United States, intend to reside in the United States for longer than 1
: year are subject to the 30 percent taxation on their capital gains during any
: tax year (usually calendar year) in which they are present in the United
: States for 183 days or more, unless a tax treaty provides for a lesser rate
: of taxation. This assumes that such capital gains are not effectively
: connected with the conduct of a United States trade or business. These
: capital gains would be reported on page 4 (not page 1) of Form 1040NR and
: would not be reported on a Schedule D because they are being taxed at a flat
: rate of 30 percent under IRC section 871(a) or at a reduced flat rate under a
: tax treaty..
: ---
: 你今天逃漏税了吗~~
感谢回应
爬了文 所以结论就是即使是<5年F1学生 (NRA)
也是要缴30%的税 这也是指卖股票的获利或是股票的股利都会被扣30% 对吧?
我想问另一个问题是 若我不短线 而是持股一年 是不是会降到15%?
感谢大家了
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1F：推 Mittelmeer: 是 11/27 05:45
2F：→ goliathplus: 有 CAP GAIN 应该股息就没30%阿 11/27 23:53
3F：→ sandman5566: 有签了W8-BEN 也是30%吗?? 11/28 03:16
4F：推 bxxl: 签w8-ben,股利30%, 无资本利得税 11/28 09:49
5F：→ sandman5566: 问了broker 才发现我没签W8ben 不过他有请我新签了 11/28 23:24
6F：→ sandman5566: 请问W8ben是外国人都要签的吧? 11/28 23:25
7F：→ sandman5566: 自己问出来了 国际人士开国际帐户才要签W8 11/28 23:59
8F：→ sandman5566: 我是开国内帐户 所以不须签 11/28 23:59