解開 GOF 報稅誤差之謎

入院期間，除了做腿部運動之外，當然也要處理些許投資事宜。由於躺在病床上時間多的是，自然便可以連那些 priority 比較低的查詢也可以搞定：

Hi Guggenheim,
I am a shareholder of Guggenheim Strategic Opportunities Fund (GOF) from Hong Kong. I am holding my stake via Interactive Brokers Hong Kong (IBHK).
I am writing to seek your advice on the queries below:
As a non-U.S. holder, i.e. Non-resident Alien (NRA), I am obliged to pay 30% withholding tax on GOF's monthly distribution. Having said that, a portion of the distributions will be exempted from NRA withholding tax, be it long term capital gain, short term capital gain, return of capital, and non-US source income. I would like to know whether GOF will provide the information for NRA tax reporting purpose?
I have already searched the tax info page but the section 19(a) documentations are in monthly basis and it seems that there are a few discrepancy between section 19(a) and the consolidated 2016 tax information document.
For instance, GOF September 2016 Section 19a Notice Letter says 18.34% of its monthly distribution consisted of short term capital gain, but there is no such details shown in the 2016 tax information. The same happens to GOF October 2016 Section 19a Notice Letter regarding to return of capital (where 2016 tax information says there is 0% of ROC).
For your information, capital gains (regardless short term or long term) and ROC are exempt from NRA withholding tax.
2. Can an NRA participate in DRIP? If yes, how?
Thank and regards,

呢封信正正就係查問為何 GOF 每月報告的 NRA 免稅項（例如 short term/long term capital gain, return of capital 等等）會跟年終報告唔同。等了幾天，Guggenheim 終於有回應：

Thank you for your inquiry and for your interest in GOF.
Figures reported on the Fund’s Section 19a-1 notices are estimates and are subject to change. A final determination of the tax character of distributions paid by the Fund in 2017 will be reported to shareholders in early 2018 on Form 1099-DIV. Please consult a tax advisor regarding your specific tax situation.
Regarding your inquiry on the dividend reinvestment plan (DRIP), please refer to the most recent shareholder report, attached and linked below. Detailed information regarding the dividend reinvestment plan begins on page 82.
GOF Annual Report (5/31/2017): https://www.guggenheiminvestments.com/CMSPages/GetFile.aspx?guid=db124da3-1a74-4c1f-b946-98666b0bf232
Please let me know if you have any additional questions. Thank you.

咁即係話都係睇年終報告為準，不過魔術師作為 NRA，理應收唔到 1099-DIV，到時都係要去返 Guggenheim 網站逐個格仔對：

 (圖片來源：GUGGENHEIM > CEF > GUGGENHEIM STRATEGIC OPPORTUNITIES FUND > DISTRIBUTIONS & TAX INFO > 2016 Tax Information, retrieved on 5 Nov 2017）

至於以股代息，問嚟都只係 just for fun。跟據 GOF Annual Report，如果有興趣以股代息的話，都係要問 IB 搞：

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參考資料：
Guggenheim > CEF > GUGGENHEIM STRATEGIC OPPORTUNITIES FUND > DISTRIBUTIONS & TAX INFO
Guggenheim > CEF > GUGGENHEIM STRATEGIC OPPORTUNITIES FUND > NEWS & LITERATURE
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伸延閱讀：
魔術師資產配置（２０１７年１１月）