美國投資課稅整理 - 投資

By Rachel
at 2012-02-27T19:36

Table of Contents

→ luoyang:如果tax home在美國(例如拿了獎學金或當TA, RA)02/27 06:01

→ luoyang:那就算是前五年還是得繳資本利得稅，而且是30%的重稅...02/27 06:02

→ stanley10:請問樓上是有繳資本利得稅且申報沒退稅嗎02/27 13:47

→ stanley10:因為我之前在美國研究所拿助教獎學金一般像房租紅利02/27 13:49

→ stanley10:助教薪資之類的美國來源收入要報稅外股票買賣是不用的02/27 13:50

(感謝luoyang指點)

根據IRS網站

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

直接摘錄重點

...

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..

---

你今天逃漏稅了嗎~~

--
" Physics is not the most important thing, love is. "

---by Richard P. Feynman---

--

Tags: 投資