Firstrade的退稅 - 理財

稍微查了一下

http://www.irs.gov/publications/p519/ch03.html#en_US_2012_publink1000257145

Certain dividends paid by foreign corporations.
外國公司所發的dividend

There is no 30% tax on U.S. source dividends you receive from
a foreign corporation.
外國公司所發的"美國來源股息"是免30%的稅

See Second exception under Dividends in chapter 2 for how to figure the
amount of U.S. source dividends.


Part of the dividends received from a foreign corporation is U.S. source
income
判斷外國公司所發的股息是否為美國來源收入的原則如下

if 25% or more of its total gross income for the 3-year period ending
with the close of its tax year preceding the declaration of dividends was
effectively connected with a trade or business in the United States.

25%以上的total gross income (在tax year三年內)
effectively connected with a trade or business in the United States

If the corporation was formed less than 3 years before the declaration, use its
total gross income from the time it was formed. Determine the part that is
U.S. source income by multiplying the dividend by the following fraction.

這邊就是說假如這家公司成立不滿三年的判斷方式

Foreign corporation's gross income connected with a U.S. trade or business
for the 3-year period
(除)---------------------------------------------------------------------------
Foreign corporation's gross income from all sources for that period


結論:

外國公司發的股息，有可能是美國來源，也有可能是非美國來源

關鍵是要判斷gross income是否跟美國有關，不是外國公司就一定是非美國來源




如果我有誤會的地方麻煩指正

謝謝


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