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这是pub 519里的回答,超过183天30%的税,基本就是做税表多退少补。
I am a nonresident alien and invested
money in the U.S. stock
market through a U.S. brokerage
company. Are the dividends and
the capital gains taxable? If yes,
how are they taxed?
The following rules apply if the dividends
and capital gains are not effectively
connected with a U.S.
trade or business.
Capital gains are generally not
taxable if you were in the United
States for less than 183
days during the year. See
Sales or Exchanges of Capital
Assets in chapter 4 for more information
and exceptions.
Dividends are generally taxed
at a 30% (or lower treaty) rate.
The brokerage company or
payor of the dividends should
withhold this tax at source. If
tax is not withheld at the correct
rate, you must file Form
1040NR to receive a refund or
pay any additional tax due.
If the capital gains and dividends
are effectively connected with a
U.S. trade or business, they are
taxed according to the same rules
and at the same rates that apply to
U.S. citizens and residents.
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