ETF退稅是以除息日為準還是分配日 - ETF

來自問自答一下
寫信給我有的兩家券商TD, Charles Schwab

TD回信如下:

IRS Publication 550, Investment Income and Expenses, Chapter 1, under the
heading Dividends and Other Corporate Distributions, paragraph titled
'Dividends received in January' states:

'If a regulated investment company (mutual fund) or real estate investment
trust (REIT) declares a dividend (including any exempt-interest dividend) in
October, November or December payable to shareholders of record on a date in
one of those months but actually pays the dividend during January of the next
calendar year, you are considered to have received the dividend on December
31. You report the dividend in the year it was declared.'

Charles Schwab 回信如下:

It is based on "Payable Date". If the Payable Date is on 2014/01/03, the
amount will include on the 2014 tax year.

簡單翻譯就是:

TD 可能是以分配日為準, CS是以分配日為準

CS雖然回答以分配日為準, 比較tricky的是:

對照今年收到的1042S, 要以除息日計算才會得到1042S上的金額

不過我還有個問題, Charles Schwab 1042S 上的金額都是整數

我算出來的金額四捨五入後才是1042S上的金額

連 Federal tax withheld 都是整數

有用Charles Schwab的各位,也都有碰到相同的問題嗎??


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