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.
以上是我的破英文問題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.
簡單的說就是台灣人且住台灣 若投資美國公司
你的股息就是non-ECI 而且也不能去退這30%的稅
信長傷眼 真是抱歉Orz
如果有人能幫忙把重點上色就太好了 感謝
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