股利為美國來源與否-IRS回覆與整理 - 投資

我覺得這篇IRS回文蠻重要的
其中提到
There is no 30% tax on U.S. source
dividends you receive from a foreign corporation
然後又建議說
You must report all mutual fund dividends and
distributions, including dividends reinvested in the mutual fund,
on your tax return.
我的解讀是
若要取回這種 U.S.(or non-US) source dividend from the foreign corporation
就得要你提供所有關於這個 ETF/fund 的 dividend/distribution
並非是 underlying securities 的 dividend/distribution
這在劵商帳號網頁查詢 transaction history 下載即可並不難
而且在ETF網頁查到 ETF 的 foreign income percentage,
都是列在所謂 tax related documents, 不就是要給人查詢用來報(退)稅嗎
其實我前兩次報稅也是這樣做並取得refund

就小弟分享經驗(也許不一定合法正確, 請大大們指教)
前兩次報稅我都是
1. 按時間和 transaction id 列出所有dividend,並且分類為taxable US source,
capital gain, retrun of capital, interest, and foreign source, 並把和
1042-S不一致的地方作備註說明. 一筆distribution內若包含不同類就再細分
2. 除了distribution另外也列出所有 NRA withhold transaction

※ 引述《smartboy (小光光)》之銘言：
: 前幾個禮拜我也寫信問 IRS 投資美國以外的 ETF 是否算是美國來源收入,
: 由於怕 IRS 的人誤會, 我有特別強調問題是什麼, 還故意選個名字叫
: ex-US 的 VEU 來舉例.
: I am a nonresident alien investor from Taiwan. My question is whether
: ETFs 100% investing outside US considered as US-sourced income or not.
: For example, VEU (FTSE All-World ex-US ETF) is an exchange traded fund
: managed by Vanguard Group, Inc.. As its name stated, VEU invests in
: stocks of companies around the world except US. According to Vanguard's
: website (
: https://advisors.vanguard.com/VGApp/iip/site/advisor/investments/taxcenter/prioryeartaxdata/article?file=IWE_TaxFTSEAllWorld2012
: ) and its tax documents, Vanguard clearly stated "The foreign
: income percentage for this fund was 100%."
: In short, the ETF is managed by US company but the income is 100%
: not from US.
: As I know, a NRA from Taiwan is subjected to 30% tax for dividends
: paid by US corp in general. According to Pub 519, Chapter 3, the
: dividends paid by foreign corporations can be exempt from the 30%
: tax. My question is whether VEU meets this condition? i.e. Dividends
: from VEU can be exempt from the 30% tax?
: ===
: IRS 的回答其實我不是很確定他的意思.
: In most cases, dividend income received from domestic corporations is
: U.S. source income. Dividend income from foreign corporations is
: usually foreign source income. There is no 30% tax on U.S. source
: dividends you receive from a foreign corporation. Please note that
: because a mutual fund actually holds the underlying securities in
: its name, the mutual fund pays several types of dividends and
: distributions that the mutual fund has received on the underlying
: securities. You must report all mutual fund dividends and
: distributions, including dividends reinvested in the mutual fund,
: on your tax return. For more information, please refer to
: Publication 519, U. S Tax Guide for Aliens.
: ===
: "There is no 30% tax on U.S. source dividends you receive from a
: foreign corporation" 這句看起來有點奇怪. 若不是筆誤, 可以解釋成
: 雖然 VEU 是 U.S/ source dividends, 但是是 foreign corp 發的, 沒有 30% tax.
: (這句 U.S. source 是字面意思而不是照稅務的定義.... 這是我感到不確定的地方)
: 但要注意報稅時要把 mutual fund 各種不同的 income 詳列清楚.
: 還是怎麼理解 IRS 的回覆? 請指教
: 我後來沒空再問 IRS, 若需要的話還請其他人繼續問清楚.

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