美股投資退稅資訊

又到了報稅的季節。關於美股配息的預扣稅款退稅規定，在網路上實在眾說紛紜，莫衷一是。日前有網友找到一些網頁，提供一些概要說明，我把link貼上，可以去了解一下喔。

Non-Resident Aliens and US Holdings
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http://www.unclefed.com/AuthorsRow/Kleinman/nonresidentaliens.html

copy 文章的一段話:

No personal exemption or deductions can be applied against investment income (which is, technically, "income not effectively connected with your US trade or business"). Further, according to the IRS, "if your sole U.S. business activity is trading securities through a U.S. resident broker or other agent, you are not engaged in a trade or business in the United States" so the income is not effectively connected with a US trade or business.