m*********y
发帖数: 10616 | 1 我是F1身份，来美国4年，应该是NON-RESIDENT，但是我下个月就要回国了，根据IRS规
定我不需要缴税了，只要我提交一个表叫做W8-BEN把我的帐户变成INTERNATIONAL
ACCOUNT就行了。但是现在问题来了，如果我提交那个表格，我就必须把我的PERMANENT
ADDRESS填中国的地址，但是如果这边邮寄东西恐怕国内收不到，我想把MAILING
ADDRESS变成我的朋友的地址，她住在美国，但是这样IRS会不会我仍然还在美国而让我
缴CAPITAL GAIN呢？谢谢 | m*********y
发帖数: 10616 | 2 你真的懂的么？
http://www.irs.gov/businesses/small/international/article/0,,id
Conclusion
Nonresident alien students and scholars and alien employees of foreign governments and international organizations who, at the time of their arrival in the United States, intend to reside in the United States for longer than 1 year are subject to the 30 percent taxation on their capital gains during any tax year if during such tax year (usually calendar year) they are present in the United States for 183 days or more, unless a tax treaty provides for a lesser rate of taxation. This assumes that such capital gains are not effectively connected with the conduct of a United States trade or business. These capital gains would be reported on page 4 (not page 1) of Form 1040NR and would not be reported on a Schedule D because they are being taxed at a flat rate of 30 percent under Internal Revenue Code section 871(a) or at a reduced flat rate under a tax treaty. |
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