點都好喇，first thing first，３月１５日（美帝稅局 IRS 規定證券經紀（魔術師最憎用「劵商」呢個蝗語）每年要提供 1042-S 的期限）收到份 1042-S 之後，當然就要睇下佢有乜東東。IB 下載 tax form 的介面非常易用，就咁 click Reports > Tax > Tax Forms 便可，更重要的是除了可以下載 1042-S（１）之外，仲有一份 Dividend report，可以睇到成年收咗幾多息同埋分類，以供客戶核對（２）。
於是每個 income code 都會有一份 1042-S，每份 1042-S 一式四份，Copy A 由經紀行直接俾 IRS，Copy B 俾投資者自已 keep record，Copy C 同 D 就用來同美帝國家及洲份報稅用。
以魔術師自己來說，income codes 有：
０６：Dividends paid by U.S. corporations-general
３６：Capital gains distributions
３７：Return of capital
５４：Other income
由於魔術師已經填咗 W-8BEN form 的關係，已經將自己定義為 Non-residential Alien （NRA）與及沒有 Effectively Connect Income （ECI），所以一般股息收入（Income code 06）都是以 30% Withholding tax 打税；而 Capital gain distribution（Income code 36）同 Return of capital（Income code 37）都是不用收稅的，基本上所有帝股投資者都應該知道。如果想知道 Capital gain distribution 跟 Return of capital 從何而來？睇返上述份Dividend report，可以找到答案：就係 ETF。以魔術師的持股，唯一有 Capital gain distribution 同 Return of capital 的就是 Vanguard REIT ETF (VNQ.AMEX) 的派息：
魔術師將所有 VNQ 的派息中的 Retrun of capital 加起來，剛巧就是 1042-S Return of capital（Income code 37） 的 Gross Income；而 Long Term Capital Gain 加 Unrecaptured 1250 Gain 就是 1042-S Return of capital（Income code 37） 的 Gross Income。這也是為何 IB 當初的withholding tax 按全數派息收３０％，現在發現派息中有一部份不用交稅，所以要幫魔術師退返收多咗的稅款的原因 （見《IB 自動自覺幫你退稅？》）。
最後的是 Other Income (Income code 54），其收入來源疑似就是魔術師參加了 IB 的「借貸沽空」活動，可以從 IB 下載返全年結單便可以對返條數：
至於為何 Other Income (Income code 54）的 tax rate 會是 0？按 IB Knowledge Base 解釋：
6. Interest Accruals – the interest income is accounted for here as an interest accrual and is treated as any other interest accrual (aggregated but only displayed as an accrual when exceeding $1 and posted to cash monthly). For year-end reporting purposes, this interest income will be reported on Form 1099 issued to U.S. taxpayers.但魔術師作為 NRA，「借貨沽空（Stock Yield Enhancement Program）」的收入是否能夠根據 Publication 519 (2016), U.S. Tax Guide for Aliens 所說，當成係可以 exempt withholding tax 的 interest income，卻是木宰羊：
Interest income that is not connected with a U.S. trade or business is excluded from income if it is from:＊＊＊
Deposits (including certificates of deposit) with persons in the banking business,
Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and
Amounts held by an insurance company under an agreement to pay interest on them.
參考資料：
Instructions for Form 1042-S (2017)
Instructions for Form W-8BEN (02/2014)
Publication 519 (2016), U.S. Tax Guide for Aliens
＊＊＊
伸延閱讀：
Investopedia: Unrecaptured Section 1250 Gain
IB 自動自覺幫你退稅？
自己結單自己睇
尋找1042-S的故事
覆讀者來信：開心大發現！叫美帝稅局回水！？
有趣有趣，IB自動分哂income code真方便
回覆刪除1042-S 張表都唔 support multiple income code, 明顯逼你分code 入 N 張.
刪除正，多謝分享！
回覆刪除不用客氣!
刪除