美股投資退稅事宜 1040NR 說明文件閱讀心得 I

Form 1040NR 是 Nonresidnet Alien 申請退稅的表格。 IRS 有一份1040NR的填寫說明文件 i1040nr.pdf，填寫前可以仔細看看。
Page4 有段 Simplified Procedure for Claiming Certain Refunds。如果符合以下所有條件，就可以使用這個簡化的流程:

• You were a nonresidnet alien.
• You were not engaged in a trade or business in the United State at any time.
• You had no income that was effectively connected with the conduct of a U.S. trade or business.
• Your U.S. income tax liability was fully satisfied through withholding of tax at source.
• You are filing Form 1040NR solely to claim a refund of U.S. tax withheld at source.

然後舉了個約翰的收入例子:
John is a nonresident alien individual. The only U.S. source income he received during the year was dividend income from U.S. stocks. The dividend income was reported to him on Form(s) 1042-S. On one of the dividend payments, the withholding agent incorrectly withheld at a rate of 30% (instead of 15%). John is eligible to use the simplified procedure.
約翰的收入很單純，美國來源的收入只有來自美國股票的股息。他被預扣了30%的稅，正確應該是15%。約翰可以使用簡化程序。

1040NR的 page1 填基本資料，然後 If your income is not exepmt from tax by treaty, leave the rest of page 1 blank. If your income is exempt from tax by treaty, enter the exempt income on line 22 and leave the rest of page 1 blank. (page 1 幾乎是空白)
再來就是 page4 – Schedule NEC, lines 1a through 12. Enter the amounts of gross income you received from dividends, interest, royalties, pensions, annuities, and other income. …

從這個例子看來，約翰的美國股票股息收入並不是填在 line10a/10b, 而是填在是在 page 4。因為這筆收入是 not effectively connected with a U.S. trade or business.

不過也有 dividend 是 effectively connected with a U.S. trade or business. 不過我還沒看懂，有空繼續研究。