Re: [北美] Nonresident alien股票相關報稅疑問
想利用這個關於NR標題追問一下，如果在F-1有收入(TA)的話，是不是要改用累進稅制?
而不是固定稅率呢?
因為雖然IRS在"The Taxation of Capital Gains of Nonresident Alien Students,
Scholars and Employees of Foreign Governments"(http://ppt.cc/kcOO)
明確說明了F-1的capital gain/loss income要繳稅, 但該文一開始就聲明：
"The following discussion assumes that the capital gains in question are
not effectively connected with the conduct of a trade or business in the
United States."
所以文中的狀況沒辦法適用capital gain/loss被視為effectively connected income
的狀況。因為我目前查到的資料看來，似乎F-1有薪水的話，capital gain/loss應該視
為effectively connected income。
因為根據pub 519第17頁：
"Students and trainees. You are considered engaged in a trade or business
in the United States if you are temporarily present in the United States
as a nonimmigrant under an “F,” “J,” “M,” or “Q” visa."
以及同一頁：
"If you are engaged in a U.S. trade or business, all income, gain, or loss
for the tax year that you get from sources within the United States (other
than certain investment income) is treated as effectively connected income."
也因為有薪水收入，所以同一頁的一些例外並不適用，像是：
"Trading for a nonresident alien's own account. You are not engaged in a
trade or business in the United States if trading for your own account in
stocks, securities, or commodities is your only U.S. business activity.
This applies even if the trading takes place while you are present in the
United States or is done by your employee or your broker or other agent."
主要根據IRS在"Trade or Business" Defined(http://ppt.cc/cs19)和
http://www.irs.gov/taxtopics/tc401.html的說明，薪水收入應屬
business activities。所以F-1如果有薪水收入的話，那在美的business activities
就不只有交易股票。這樣一來的話，capital gain/loss就是effectively connected
的了。所以應該要填Schedule D而不是Schedule NEC了。
不知道我這樣的解讀是否正確? 或是有什麼其它更詳細或深入的文件可以參考呢?
※ 引述《STNND ( )》之銘言：
: 10/1/2013從F1/OPT轉為H-1B
: 由於F1持有時間不到五年
: 沒有通過presence test
: 需要用1040NR報稅
: 根據Pub 519第18頁和http://goo.gl/dlTmVE的敘述
: 股票的Capital gain和dividend都是固定30%
: 需填在1040NR第四頁的Schedule NEC的30%那一欄
: 請問以上的想法是否正確?
: 如果對的話
: 需要在Schedule NEC的line 16把每筆股票的Capital gain都列出來嗎?
: 如果需要的話交易次數多於五筆要怎麼填?
: 謝謝
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