陀地寬限期（２０１７）

上文《填表問美帝取回股息陀地（２０１６）》及《假扮美帝公民入領事館做公證（２０１７）》講到，由於魔術師不甘明明係屬於 foreign source income 被美帝強收 30% 陀地稅以致股息收入大跌，於是便決意申請退稅一於「從美帝手上奪回屬於自己的錢」。研究一輪填好表仲不待止，更要去美帝領事館幫護照副本做公證申請 Individual Taxpayer Identification Number (ITIN)，成個程序要搞成 7 至 11 個星期不等，但對無 effectively connected income 的 nonresidenet alien (NRA) 來說，報稅的截止日期是每年６月１５日，咁豈不是會過期？
其實以美帝洋腸們的辦事效律，你 DHL 份 form 過去都有可能「過期」，倒不如申請定延期仲實際！
要申請延期報稅的表格，便要填妥 form 4868：

Instructions for Form W-7 (09/2016)　Application for IRS Individual Taxpayer Identification Number
General Instructions > How To Apply
ITIN not needed for Forms 4868, 1040-ES, or 1040-ES (NR).   If you're filing an application for an extension of time to file using Form 4868, or making an estimated tax payment using Form 1040-ES or Form 1040-ES (NR), don't file Form W-7 with those forms. Enter "ITIN TO BE REQUESTED" wherever your SSN or ITIN is requested. An ITIN will be issued only after you file a tax return and meet all other requirements.

與其話係一張 form，不如話佢係一張 slip 仲好:

要填嘅嘢好基本，除咗最緊要的日期和個人資料之外，就係你計算到嘅應繳稅和已繳稅，抄返 Form 1040NR，再剔返話用 1040NR 報稅即可，名都無得你簽，亦無需要提供任何理由。
要留意嘅係social security number嗰一欄可以填 ITIN；如果好似魔術師仲申請緊嘅就填"ITIN TO BE REQUESTED"。
咁就多咗六個月的報稅寬限期。

Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
Purpose of Form
Use Form 4868 to apply for 6 more months (4 if "out of the country" (defined on page 2) and a U.S. citizen or resident) to file Form 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ, 1040-PR, or 1040-SS.
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Qualifying for the Extension To get the extra time you must:
1. Properly estimate your 2016 tax liability using the information available to you,
2. Enter your total tax liability on line 4 of Form 4868, and
3. File Form 4868 by the regular due date of your return.
You don't have to explain why you're asking for the extension. We'll contact you only if your request is denied.
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When To File Form 4868
Form 1040NR or 1040NR-EZ filers. If you can't file your return by the due date, you should file Form 4868. You must file Form 4868 by the regular due date of the return.
If you didn't receive wages as an employee subject to U.S. income tax withholding, and your return is due June 15, 2017, check the box on line 9.
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How To Complete Form 4868IRS individual taxpayer identification numbers (ITINs) for aliens. If you're a nonresident or resident alien and you don't have and aren't eligible to get an SSN, you must apply for an ITIN. Although an ITIN isn't required to file Form 4868, you'll need one to file your income tax return. For details on how to apply for an ITIN, see Form W-7 and its instructions. If you already have an ITIN, enter it wherever an SSN is requested. If you don't have an ITIN, enter "ITIN TO BE REQUESTED" wherever an SSN is requested.

對使用 1040NR 的 NRA 來說，郵寄地址係

Department of the Treasury,
Internal Revenue Service Center
Austin, TX 73301-0045 USA

呢樣嘢，魔術師一早就準備好了，比潛入美帝使館更早完成。寄出之後，基本上所有申請退稅手續都已做完，跟住就只有等美帝回覆了。咁簡單嘅嘢寶島竟然有人能夠開班傳授搏大霧秘技，可見呆胞「菜英文」程度之嚴重也。
埋單計數，一次性公證費用咗帝幣５１元，兌返我城貨幣為 $404.83（大貓信用卡匯率為 404.83/51 = 7.9378，平過俾我城現金），一次性申請延期郵費 $3.7，fixed cost 為 $404.83 + $3.7 = $408.53，最保守計以３年攤銷，每年成本 $136.18；而 variable cost 則是每年的 1040NR 郵費（今年包埋 W-7），為 $38.1。

話又說回來，讀者諸君就算抄魔術師學退稅不果，損失亦極為有限，總好過學那些新晉大師的投資組合，一個唔覺意買中價值不回歸之假值股，失驚無神插你一鑊，明明是愈跌愈有價值，但大眾恐懼時新晉大師又唔貪婪，反而要你走去學止蝕就「蒙嘉慧」了。
況且，只要選啱 ETF，Interactive Brokers (IBKR.NASD) 會幫你退回大部份多收的股息，根本不用「All-in」搏退稅，問美帝取回股息陀地也是只錦上添花，得唔得都無傷大雅。
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伸延閱讀：
假扮美帝公民入領事館做公證（２０１７）
填表問美帝取回股息陀地（２０１６）