股利為美國來源與否-IRS回覆與整理 - 投資

這應該是近期關於dividend整理的最後一篇

這兩個禮拜嘗試打電話與寫信至IRS，都有得到回覆，

電話跟寫信得到的結論差不多，我擷取信件內容提供給大家參考。

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問:

Hi, I'm xxx. I'm from Taiwan and hold Vanguard ETFs as my asset allocation.
My status is NRA (non-resident alien), and there is 30% tax of US source
dividend income.

I have some questions about ETF which underlying securities including stock
of foreign companies, like VWO、VEA. However, this ETF is offered by
Vanguard which is US company.

I want to make sure that the dividend from those ETF (ex. VWO、VEA) is
US source income or non US source income.

thanks for your kindly help!


IRS回:

前面略

In most cases, dividend income received from domestic corporations is U.S.
source income. Dividend income from foreign corporations is usually foreign
source income. Exceptions to both of these rules are discussed in chapter 2 of
Publication 519.

A substitute dividend payment made to the transferor of a security in a
securities lending transaction or a sale-repurchase transaction is sourced in
the same manner as a distribution on the transferred security. As a result, if
your dividends were received through a U.S. brokerage firm or mutual fund, they
would generally be considered U.S. sourced income,......後略

前後省略掉沒有關係的文字，IRS引用了519 第10頁的文字，基本上我也不是很懂..

不過最後他有給個結論，說明只要是透過美國券商或是共同基金所得到的股利，

都視為美國來源收入。


為了謹慎起見，也打電話過去再次跟IRS確認，再度得到同樣的回答。

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對於目前TD目前的做法跟IRS所得到的訊息可以得到以下結論

1. 不論股票型或是債券型ETF不論投資區域，

股利收入皆視為美國來源收入，預扣30% tax (列於code 06)


2. 債券型ETF股利部分免稅 (#1HPKSh_T)，TD會退稅(2013/03退回) (列於code 01)

3. 股利收入為non-ECI，不適用免稅額




提供給同樣在TD開戶的各位做參考，

IRS的電話真的非常非常難接通，能夠得到這些訊息也是花了不少時間~



我想會到把錢轉到美國並且透過美國券商來做資產配置的人，

一定非常看重成本，能夠被課少一點的稅誰不願意呢?

但目前看起來，IRS跟TD的說法與做法，並不支持我們能夠合法地要回預扣稅款


這邊提供IRS 稅務詢問信箱
http://www.irs.gov/uac/Help-With-Tax-Questions-2



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