填表問美帝取回股息陀地（２０１６）

上文《魔術師可以問美帝取回幾多股息陀地（２０１６）？》及《解剖魔術師 2016 年度 1024-S》講到，魔術師發現 Interactive Brokers（IBKR.NASD，簡稱 IB）所提供 2016 年度的 1042-S，將 WisdomTree Europe Hedged Equity Fund (HEDJ.AMEX) 的股息當成係 Incode code 06：Dividends paid by U.S. corporations-general 申報，而實際上該筆股息是可以當成是 Foreign source income 看待，可以免稅。
（以下引文均節錄自 Instructions for Form 1040NR (2016) U.S. Nonresident Alien Income Tax Return，不贅。）
魔術師作為 Nonresident alien (NRA)，要問美帝取回收多了的陀地（即股息稅），便要填寫１０４０ＮＲ表格（當然如果你唔使問美帝拎返錢，你就唔使填，30% withholding tax 在派息時已由證券行代美帝政府收取，有多無少）：

General Instructions > Who Must File
Even if you do not otherwise have to file a return, you should file one if you can get money back. For example, you should file if one of the following applies.
You are eligible to get a refund of any federal income tax withheld.

第一頁
１. 填好日期（美式）和其他個人資料。
２. NRA 沒有美帝的社會保障號碼（Social security number (SSN)），故此在 Identifying Number （Ａ） 填入 IRS individual taxpayer identification number (ITIN)，如果沒有 ITIN 就要同時填寫 Form W-7 Application for IRS Individual Taxpayer Identification Number 申請（另文再述）。

Line Instructions for Form 1040NR > Identifying Number
IRS individual taxpayer identification number (ITIN).   If you do not have and are not eligible to get an SSN, you must enter your ITIN whenever an SSN is requested on your tax return.

３. 由於魔術師不打算學呆灣博客咁，將本來就是 Non-effectively Connected Income (NEC) 的股息胡亂填寫，博大霧當成係 Effectively Connected Income (ECI) （見《揭開美帝股息免收陀地之謎》），故 ECI 欄位留空（總額是０）。
４. 魔術師也沒有在美帝境內從事任何工作，賺取一分一毫，故 Adjusted Gross Income 欄位亦留空（總額是０）。

第二頁
５. 既然乜都無（包括第 38 行 Itemized deductions（見第三頁）），Tax and Credits 也留空（總額是０）。
６. Other Taxes 中的第 54 行（Ｂ），要由第 4 頁取得；其他欄位留空，故此第 61 行總額同樣是 Ｂ。
７. Payments 62d 行（Ｃ），就係魔術師已付的股息稅（withholding tax），抄返 1042-S Income code 06 的部分就可以了；由於魔術師再沒有繳交過其他稅款，故此第 71 行總額同樣是 （Ｃ）。
８. Refund 第 72 行，就係填交多咗嘅稅款，即係（Ｃ－Ｂ）。第 73b 行問要 claim 返幾多錢，當然係全部。另外，魔術師想收由美帝稅局發出的支票，等第日可以 upload 上 Facebook 威威，所以便會在列印版本上劃掉第 73b 和 73d 行。其他唔關事的可以留空。

Line Instructions for Form 1040NR > Refund
If you do not want your refund directly deposited to your account, do not check the box on line 73a. Draw a line through the boxes on lines 73b and 73d. We will send you a check instead.

９. Amount You Owe 當然是０，否則還 claim 甚麼 refund 呢？
１０. 魔術師也不會有甚麼 Third Party Designee，填 No 便是。
１１. 最後就是簽名，填上日期。魔術師在美帝沒有工作就寫 Not applicable 吧。

第三頁
１２. 一般來說，只有 ECI 才可以申報稅務減免（兼且魔術師也不是甚麼會捐獻給美帝慈善機構的善長人翁），實在沒甚麼可填，全部都是０就夠了。

Line Instructions for Form 1040NR > Instructions for Schedule A, Itemized Deductions > Instructions for Schedule A, Itemized Deductions
Note.Except as provided in the exception below, include only deductions and losses properly allocated and apportioned to income effectively connected with a U.S trade or business. Do not include deductions and/or losses that relate to exempt income or to income that is not effectively connected with a U.S. trade or business. See section 861(b).
Exception.
You can deduct certain charitable contributions and casualty and theft losses even if they do not relate to your effectively connected income. See Gifts to U.S. Charities below and Casualty and Theft Losses, later.

第四頁
１３. 把需要繳交 30% withholding tax的收入（Ｄ）填入 第 1(a) 行 column c，正確總額是本來 1042-S 的 Gross Income （Ｇ） 減去 HEDJ 的 Gross Income （Ｈ），即Ｄ＝Ｇ－Ｈ。

１４. 把 Dividend report 中的 Total non-US Ordinary Dividends （Ｅ）填入無需繳交 withholding tax（0%）的第 1(b) 行 column d。

１５. 把 1042-S 其他不用收 withholding tax 的 收入（以魔術師來說就是 income code 36, 37, 54），和 HEDJ 的股息收入（Ｈ）加起來，得到（Ｆ），填入 第 12 行 column d。
１６. 第 13 行是收入總額，個別 column 各自加起來就是。
１７. 第 14 行是應繳稅，將收入總額乘返個 withholding tax percentage 就可以了。
１８. 第 15 行就是將所有 column 的應繳稅加起來，以魔術師來說就是 Ｄｘ３０％，這就是第二頁第 54 行的（Ｂ）。

第五頁
魔術師沒有到過美帝國境，基本上Ａ項和Ｂ項填我城，其他就填 No 就可以（這部份每人個別情況有異，伸手黨切勿照抄）。

一般資訊
１９. 所有銀碼要四捨五入:

Line Instructions for Form 1040NR > Rounding Off to Whole Dollars
You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.
If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.

２０. 交 form 當然要執齊所有證明文件，仲要排好次序：

General Instructions > Assemble Your Return
Assemble any schedules and forms behind Form 1040NR in order of the “Attachment Sequence No.” shown in the upper right corner of the schedule or form. If you have supporting statements, arrange them in the same order as the schedules or forms they support and attach them last. Do not attach correspondence or other items unless required to do so.
Attach a copy of Forms W-2, 1042-S, SSA-1042S, RRB-1042S, 2439, and 8288-A to the front of Form 1040NR.

２１. 截止日期係：

General Instructions > When To File
Individuals.　   If you were an employee and received wages subject to U.S. income tax withholding, file Form 1040NR by the 15th day of the 4th month after your tax year ends. A return for the 2016 calendar year is due by April 18, 2017. (The due date is April 18, instead of April 15, because of the Emancipation Day holiday in the District of Columbia — even if you do not live in the District of Columbia.)
If you file after this date, you may have to pay interest and penalties. See Interest and Penalties, later.
If you did not receive wages as an employee subject to U.S. income tax withholding, file Form 1040NR by the 15th day of the 6th month after your tax year ends. A return for the 2016 calendar year is due by June 15, 2017.

２２. 郵寄地址係：

General Instructions > Where To File
Individuals.   If you are not enclosing a payment, mail Form 1040NR to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
U.S.A.

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伸延閱讀：
魔術師可以問美帝取回幾多股息陀地（２０１６）？
揭開美帝股息免收陀地之謎
解剖魔術師 2016 年度 1024-S