n******g
发帖数: 17225 | 1 收到了这家银行寄来的去年利息收入的Form-1099。。。 |
S**I
发帖数: 15689 | 2 NR不用报，resident需要报。
【在 n******g 的大作中提到】
: 收到了这家银行寄来的去年利息收入的Form-1099。。。
|
c**********0
发帖数: 624 | 3 1040 NR 9a: Taxable interest
Any income is taxable unless there is an exception.
I think you need to include that as ordinary income. |
s*******u
发帖数: 241 | 4 doesn't some treaty allow small bank interest though?? |
c**********0
发帖数: 624 | 5 Just looked at the Treaty:
Article 10:
Interest arising in U.S. and paid to resident of China may be taxed in China.
However ,such interest may also be taxed in the U.S. which it arises and
according to the law of the U.S., but if the receipient is the beneficial
owner of the interest, the tax so charged shall not exceed 10 percent of the
gross amount of the interest.
Basically you can elect not to pay tax on the interest in the U.S. but pay
them to the China's government (mostly we do not) |
S**I
发帖数: 15689 | 6 1040NR instruction for line 9a:
Interest from a U.S. bank, savings and loan association, credit union, or
similar institution, and from certain deposits with U.S. insurance companies
, is tax exempt to a nonresident alien if it is not effectively connected
with a U.S. trade or business.
【在 c**********0 的大作中提到】
: 1040 NR 9a: Taxable interest
: Any income is taxable unless there is an exception.
: I think you need to include that as ordinary income.
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