美國券商退稅心得 - 投資

如同之前版上討論的，綠角那套把股息填在 ECI 的作法是有問題的。

正確的退稅方式請參見 Rib的投資學習筆記
https://ribtw.blogspot.tw/


我來分享我自己退稅的經驗。

我從2014年開始寫1040nr跟IRS退稅，其實還不難。尤其推薦 IB+Schwab 的組合。
(IB有好用的年度報表，Schwab有支票帳戶可以讓IRS轉錢進來)

我的退稅流程很簡單。IB二月底的會產生上個年度的股息總表，三月中會有1042s表單。
我都是三月下旬報稅，下載文件之後，把非美國來源的股息照Rib教學填好1040nr即可。
請務必要用DHL或FedEx或UPS寄，這樣處理速度會比較快喔。 (IRS自己說的)

https://www.irs.gov/uac/private-delivery-services-pds

地址我是寄到 3651 S IH35, Austin TX 78741, U.S.A.


我還會附上一封給美國國稅局的信解釋我為什麼要退稅，今年是這樣寫的：

Dear IRS officer:

The total dividend I have received in year 2015 is attached on following
pages.

To be specific, VEA and VWO are regulated investment companies acted as
pass-thru entities defined in section 1 (h)(10) of the Internal Revenue Code
(IRC), and more than 80% of its gross income was received from foreign source
(100% in VEA and 100% in VWO).

According to section 871(i)(2)(B) and 881(d) of the IRC, No tax is imposed on
the dividend paid by a U.S. corporation that received at least 80% of its
gross income from foreign business.

Therefore, I put the dividend received from VEA and VWO on Form 1040NR,
Schedule NEC, line 1b (Foreign corporations) and claim 0% tax rate.

Sincerely yours
XXX (親筆簽名)


總之，這三年退稅都非常順利。

2014年初次退稅，順便申請ITIN。文件三月底寄出，四月十六款項就會入了，一毛不少。
2015年的文件也是三月底寄出，這次比較慢，六月二十四才入帳，IRS還算錯多給錢。
2016年的文件比較晚寄出，我拖到四月底才寄，七月二十八入帳，也是一毛不少。

跟大家分享 ^_^

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