c*****s
发帖数: 168 | 1 现在是OPT的状态，single，所以应该还是用1040NR报税，我知道resident是可以用
capital loss抵税的，但是对non-resident很难找到相关的信息，求高人指点！ | S**I
发帖数: 15689 | 2 yes, 1040NR line 14
【在 c*****s 的大作中提到】
: 现在是OPT的状态，single，所以应该还是用1040NR报税，我知道resident是可以用
: capital loss抵税的，但是对non-resident很难找到相关的信息，求高人指点！
| z****l
发帖数: 5282 | 3 very likely your answer is wrong.
Should read the following instead which is JHQ of TAX board.
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% taxation on their U.S. source 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% under I.R.C.§871(a) or at a reduced flat rate under a tax
treaty.
【在 S**I 的大作中提到】
: yes, 1040NR line 14
| c*****s
发帖数: 168 | 4 请问这里面提到的This assumes that such capital gains are not
effectively connected with the conduct of a United States trade or business.
这个“not effectively connected ” 怎么定义的呢。
比如说买卖股票的话，不是由我选择什么时间，什么价位，买进或者卖出哪个股票，才会造成最后的capital gain或者loss，那应该算是通过这些在united states发生的trade所产生的结果，不就应该是effected connected了？
谢谢。
than
【在 z****l 的大作中提到】
: very likely your answer is wrong.
: Should read the following instead which is JHQ of TAX board.
: 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% taxation on their U.S. source capital gains
| S**I
发帖数: 15689 | 5 You're right
than
【在 z****l 的大作中提到】
: very likely your answer is wrong.
: Should read the following instead which is JHQ of TAX board.
: 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% taxation on their U.S. source capital gains
|
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