2012年5月8日 星期二

美股投資退稅 - VWO股息預扣稅款能否退稅訊問IRS的結果

之前問了美國公司股息是屬於NEC, 所以要繳30%的稅。那麼像 VWO這種投資非美國公司的ETF的配息的預扣稅款能不能退稅呢?因為今年Firstrade的Form 1042-S ,把VWO的股息收入跟其他美國股票的股息收入合在一起成一筆 gross income. 如果非美國來源可以退稅,那該如何申報呢?於是我又寫信去問了IRS,問題原文如下:

I am a nonresident alien investor from Taiwan. My question is how to refund the 30% tax withhold of the U.S. source dividends I receive from a foreign corporation. I bought the VWO ETF through a online broker. VWO is an exchange traded fund managed by Vanguard Group, Inc. This fund invests in stocks of companies located in emerging markets around the world. It does not invest in any U.S. companies. According to Pub 519, Chapter 3, the dividends paid by foreign corporations can be exempt from the 30% tax. However, in my Form 1042-s, there is only one gross income item of code 06, which includes the dividend from VWO. For example, the  total gross income is $1000, and $300 is from VWO. Can the 30% tax withhold of the dividend from VWO can be refund ? If yes, since there is no dividend amount from VWO in Form 1042-s, should I provide the additional document which states the dividend from VWO
and the document which states that the stocks of VWO does not include the U.S. companies ?

IRS 的答覆如下:
Hello, thank you for your inquiry dated April 30, 2012 concerning how to obtain a refund of tax withheld on foreign dividends even though you received a Form 1042-S, Foreign Person's U.S. Source Income Subject to withholding which shows that they are U.S. sourced dividends.  We apologize for the delay in responding to your inquiry.

Assuming that these are foreign sourced dividends, no federal income tax should have been withheld.  The Form 1042-S that was issued should have shown Income Code 8, which represents foreign sourced dividends, rather than income code 6.  you should request that the broker furnish you with a corrected Form 1042-S

Also, the broker should refund the federal income tax that was withheld.  If the broker is unable or unwilling to refund the withholding tax, you should file a Form 1040NR, U.S. Nonresident Alien Income Tax Return showing that these dividends are foreign sourced dividends, and showing a $0 tax rate.

Additional information can be found in Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, and in Publication 519, U.S. Tax Guide for Aliens.

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我想結論應該是:
1. 應該要求borker更改 Form 1042-S. 然後broker要退回稅款
(這樣很像是之前 Firstrade 做的事)
2. 如果 broker 無法或不願退稅,就要用1040NR申請了,然後標明這些是國外股息,標明稅率是0%。

不過如果要申報,是不是需要一些佐證的文件呢?否則只有一張把美國與非美國股息收入合在一起的1042-S,恐怕有困難哩。

6 則留言:

  1. rigel:
    大家一起寫信給firstrade,要求他們修正,或是給其他回應。今年跟去年真是差距太大了,corrected 1042S根本未修正VWO等投資海外股市的配息預扣稅調整,甚至連短期capital gain都預扣30%,且沒有反應在1042S form上,數字實在是match不起來。

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  2. 感謝分享。

    不知道其他券商今年的1042S表格是否也沒有區分美國及非美國來源收入?

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  3. 網友 david 也寫信去問 IRS,TD,Vanguard,
    大家可以去這裡看看:
    http://davidfinancenote.blogspot.com/

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  4. 感謝分享!
    請問 rigel 後來申報提出什麼文件來佐證非美國收入呢?

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