美股投資退稅事宜

陸續把看到文件內容整理紀錄一下，會修改，不保證一定正確。

跟 NRA (Nonresident aliens) 申請退稅有關的文件主要是Form 1040NR 的說明文件，以及Publication 519 (U.S. Tax Guide for Aliens)
先抄一段 pub519的開場白：
Nonresident aliens are taxed only on their　income from sources within the United States　and on certain income connected with the conduct　of a trade or business in the United States.

收入來源先分成美國來源(U.S. source)與非美國來源。NRA通常只要針對 U.S source income 繳稅。

再來是收入如何課稅: Nonresident aliens are taxed based on the source of their income and where or not their income is effectively connedted with a U.S. trade or business.
收入分成兩類

• Income that is effectively conncedted with a U.S. trade or business.
• Incode that is not effectively connected with a U.S. trade or business.

前者的繳稅方式跟美國公民與居民是一樣的(有免稅額與累進稅率)，後者則是用30%的單一稅率。所以重點就是要界定那些收入是 U.S. source or not，再進一步針對 U.S. source 界定那些是 effectively connected with a U.S. trade or business 或 not effectively connected。

Form 1040 的 line 8~23 (其中 line 10 是最常關注的 Ordinary dividends) 是填 Income Effectively Connected with U.S. Trade/Business。
而 Income Not Effectively Connected 應該填在 page4 的 Schedule NEC。Line1a and 1b 分別是 Dividends paid by: a. U.S. corporations and b. Foreign corporations

再來就是最常碰到的問題，投資美股收到的股息，到底是哪種收入，又是不是 connected with a U.S. trade or business。這個問題，我也看了文件看了好久。我會引用文件的原始文件來推敲答案，不見得百分之百正確，還請大家指正。

待續…