s**********e
发帖数: 207 | 1 请问作为F1投资股票期权要不要为capital gain交税?
下面是小菜鸟对irs文件的理解:
1.F1属于non-resident alien
2.F1在美所在天数属于exempt,不计入在美时间的183天内.
3.炒股所得capital gain属于not effectively connected类别.
4.在美待少于183天的non-resident alien不需要为capital gain交税.
结论F1股票期权capital gain不需要交税
这样假如产生的capital gain是不要填入1040nr的表格里面还是填好了哪里有填exempt
的地方?
另外身在中国的人在ib开户是不是肯定不会被收capital gain的税?
假如身在中国的人在ib开户是不是在开户的同时要提交w-8ben?
假如没有提交w-8ben是不是ib会不仅仅withhold divident还会withhold gross
proceeds?
诚恳求教,希望有类似经验的前辈们指点 | s**********e
发帖数: 207 | 2 Internal Revenue Code section 871(a)(2) imposes a flat tax of 30 percent on
capital gains in the hands of nonresident alien individuals physically
present in the United States for 183 days or more during the taxable year.
The 183-day rule of Internal Revenue Code section 871(a)(2) bears no
relation to the 183-day rule of the substantial presence test of Internal
Revenue Code section 7701(b)(3) and the exceptions to the residency rules, e
.g., exempt individual/days not counted, of that section. Thus, there are
situations in which the 183-day rule of Internal Revenue Code section 871(a)
(2) may apply to individuals who have not crossed the threshold of U.S.
residence under of Internal Revenue Code section 7701(b)(3). For example, a
foreign diplomat, consular officer, or other nonresident alien employee of a
foreign government, or nonresident alien employee of an international
organization who is visiting the United States in A or G nonimmigrant status
for a period longer than 183 days in a calendar year would be subject to
the 30 percent tax imposed by Internal Revenue Code section 871(a)(2) on his
U.S. source capital gains. The same rule applies to a foreign student or
scholar visiting the United States in F, J, M, or Q nonimmigrant status
whose presence in the United States equals, or exceeds 183 days in any
calendar year. | s**********e
发帖数: 207 | 3 此183天非彼183天,所以还是要交税的.
但是要是用父母的名义(他们在中国)开户,这样是不是就不用交capital gain的税呢? | K*****n
发帖数: 1406 | 4
用父母开就不用缴税了。 自己是要交的，除非呆少于183天。
【在 s**********e 的大作中提到】
: 此183天非彼183天,所以还是要交税的.
: 但是要是用父母的名义(他们在中国)开户,这样是不是就不用交capital gain的税呢?
| K***l
发帖数: 724 | 5 没关系的，开户时直接提交W-8BEN表格，同时提供近期国内地址证明，这样就是国际帐
户了。至于到底有没有待满183天，到时再说喽，如果你赚大钱了，那就赶紧离开美国
吧，呵呵！ |
|
