[北美] Taxable interest and Tax-exempt interest
在填1040NR Line 9a及9b時有點搞不懂instruction的意思
希望大家幫我確認一下...
Line 9a(Taxable interest)的敘述說明:
Report on line 9a all of your taxable interest income from assets
effectively connected with a U.S. trade or business.
又說,Interest from a U.S. bank, savings and loan association..., is tax exempt
to a nonresident alien if "it is not effectively connected with a U.S. trade
or business."
Line 9b(Tax-exempt interest)的最後一段:
Also," do not"include interest from a U.S. bank, saving and loan association...
that is exempt form tax under a treaty or under section 871(i) because the
interest is not connected with a U.S. trade or business.
總結以上敘述
如果我只是很單純地在銀行(CITI BANK)的saving有利息
那我的 Form 1099-INT上面Total interest income的項目
是不是算是tax-exempt?
因為我是nonresident alien,又my U.S. bank並未connected with a U.S. trade or
business.若以上皆對,那請問我Line 9a 及Line 9b該填什麼? 又我的Form 1099-INT
上的 Total interest income該填在 Form 1040NR的哪裡呢?
還有一個附加的小問題
Form 1040最上方在填個人住址的最後面 有一項
Check if - individual
- estate or trust
請問這裡的 individual是什麼意思呢?
不好意思 麻煩大家了...
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