m***k
发帖数: 3748 | 1 Resident 和 ｎｏｎ－ｒｅｓｉｄｅｎｔ的ｃａｐｉｔａｌ ｇａｉｎ（ｓｈｏｒｔ
－ｔｅｒｍ）税率一样吗？
本人１月到９月ＯＰＴ，１０－１２月Ｈ１。是不是前９个月是ＮＲ，后三个月是Ｒ。
按Ｄｕａｌ Ｓｔａｔｕｓ报？
听说Ｒ的话，Capital Gain税率低一些？ | h***b
发帖数: 1233 | 2 no capital gain tax for NR--if you're talking about stock tradings
for RA, c/g is taxed as reg income.
【在 m***k 的大作中提到】
: Resident 和 ｎｏｎ－ｒｅｓｉｄｅｎｔ的ｃａｐｉｔａｌ ｇａｉｎ（ｓｈｏｒｔ
: －ｔｅｒｍ）税率一样吗？
: 本人１月到９月ＯＰＴ，１０－１２月Ｈ１。是不是前９个月是ＮＲ，后三个月是Ｒ。
: 按Ｄｕａｌ Ｓｔａｔｕｓ报？
: 听说Ｒ的话，Capital Gain税率低一些？
| m***k
发帖数: 3748 | 3 是股票的ｇａｉｎ。难道Ｆ１期间的股票收入不用交税？？
【在 h***b 的大作中提到】
: no capital gain tax for NR--if you're talking about stock tradings
: for RA, c/g is taxed as reg income.
| h***b
发帖数: 1233 | 4 yes, for NR, capital gain is "non-taxable" and loss is "non-deductible"
【在 m***k 的大作中提到】
: 是股票的ｇａｉｎ。难道Ｆ１期间的股票收入不用交税？？
| S**I
发帖数: 15689 | 5 regarding capital gains, NR students are treated differently from other
types of NR:
http://www.irs.gov/businesses/small/international/article/0,,id
【在 h***b 的大作中提到】
: yes, for NR, capital gain is "non-taxable" and loss is "non-deductible"
| l****y
发帖数: 8847 | 6 wrong
30% capital gain tax for F1 NR student
【在 h***b 的大作中提到】
: yes, for NR, capital gain is "non-taxable" and loss is "non-deductible"
| h***b
发帖数: 1233 | 7 thanks for pointing it out. foreign student is diff than NR.
can f/s claim NR status? assume no earned income and FICA isn't an issue?
【在 l****y 的大作中提到】
: wrong
: 30% capital gain tax for F1 NR student
| o******d
发帖数: 743 | 8 在美国读书的时候开的股票，毕业后去了外国，仍然持有美国股票，不是国际账户，这
需要报税吗？
【在 S**I 的大作中提到】
: regarding capital gains, NR students are treated differently from other
: types of NR:
: http://www.irs.gov/businesses/small/international/article/0,,id
| S*******n
发帖数: 493 | 9 30% tax on capital gains for NR students who don't have other earned income
effectively connected with a US trade or biz.
15% tax on capital gains for NR students who have. | l****y
发帖数: 8847 | 10 你这个结论好奇怪啊。。。怎么来的？
见Pub.519
Effectively Connected Income
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.
This applies whether or not there is any connection between the income and
the trade or business being carried on in the United States during the tax
year.
Two tests, described next under Investment Income, determine whether certain
items of investment income (such as interest, dividends, and royalties) are
treated as effectively connected with that business.
In limited circumstances, some kinds of foreign source income may be treated
as effectively connected with a trade or business in the United States. For
a discussion of these rules, see Foreign Income , later.
Investment Income
Investment income from U.S. sources that may or may not be treated as
effectively connected with a U.S. trade or business generally falls into the
following three categories.
Fixed or determinable income (interest, dividends, rents, royalties,
premiums, annuities, etc.).
Gains (some of which are considered capital gains) from the sale or exchange
of the following types of property.
Timber, coal, or domestic iron ore with a retained economic interest.
Patents, copyrights, and similar property on which you receive contingent
payments after October 4, 1966.
Patents transferred before October 5, 1966.
Original issue discount obligations.
Capital gains (and losses).
Use the two tests, described next, to determine whether an item of U.S.
source income falling in one of the three categories above and received
during the tax year is effectively connected with your U.S. trade or
business. If the tests indicate that the item of income is effectively
connected, you must include it with your other effectively connected income.
If the item of income is not effectively connected, include it with all
other income discussed under The 30% Tax later, in this chapter.
Asset-use test. This test usually applies to income that is not directly
produced by trade or business activities. Under this test, if an item of
income is from assets (property) used in, or held for use in, the trade or
business in the United States, it is considered effectively connected.
An asset is used in, or held for use in, the trade or business in the
United States if the asset is:
Held for the principal purpose of promoting the conduct of a trade or
business in the United States,
Acquired and held in the ordinary course of the trade or business conducted
in the United States (for example, an account receivable or note receivable
arising from that trade or business), or
Otherwise held to meet the present needs of the trade or business in the
United States and not its anticipated future needs.
Generally, stock of a corporation is not treated as an asset used in, or
held for use in, a trade or business in the United States.
Business-activities test. This test usually applies when income, gain, or
loss comes directly from the active conduct of the trade or business. The
business-activities test is most important when:
Dividends or interest are received by a dealer in stocks or securities,
Royalties are received in the trade or business of licensing patents or
similar property, or
Service fees are earned by a servicing business.
Under this test, if the conduct of the U.S. trade or business was a material
factor in producing the income, the income is considered effectively
connected.
对于F1 student，investment income肯定是not effectively connected，跟你有没有
其他收入有什么关系？TA/RA工资是effectively connected，得分开报税，不影响
income
【在 S*******n 的大作中提到】
: 30% tax on capital gains for NR students who don't have other earned income
: effectively connected with a US trade or biz.
: 15% tax on capital gains for NR students who have.
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