2018年5月2日 星期三

填表問美帝取回股息陀地(2017)

承上回(見《魔術師可以問美帝取回幾多股息陀地(2017)?》),魔術師計好可取回幾多美帝陀地股息稅之後,便開始着手填寫 Form 1040NR,手續跟去年差不多。
年終結算,計埋今次嘅 Foreign source income,同埋之前 Interactive Brokers 退回有關 Long Term Capital Gain 與及 Return of Capital 的稅款,魔術師2017實際付給美帝的陀地股息稅約為17.38%。
第一頁
1. 第一年事當然就係要填上去年申請的 International Taxpayer Identification Number (ITIN) 喇!
2. 魔術師無意學呆灣碌葛博客咁搏大霧(一面以 Nonresident Alien 身分得享免資產增值稅,一面又扮美帝公民以個人身分退稅),只係老老實實咁寫返啲個人資料,其餘 Personal exemption 與及 Effectively Connected Incomde 均為0。


第二頁
3. Line 54 和 Line 61 是填第四頁計出來的答案,那是魔術師實際應繳的 Witholding Tax,容後再談。
4. Line 62d 和 Line 71 就是填 Form 1042-S 所顯示已交付的 Witholding Tax (Form 1042-S Line 7a 和 Line 9)。
5. 由於 Line 71 多過 Line 61,即是說魔術師是多付了稅款,於是便要填上申請所退的稅款。
6. 記住要簽名同埋寫日期,收支票回水的話要劃去 Line 73b 與及 Line 73d。

第三頁
基本上無乜好填,全部都係0。

第四頁
7. 首先打開 Interactive Brokers 所提供的 Dividend Report,在C的位置(Dividends paid by Foreign corporations)填入 Total non-US Ordinary Dividends,而B(Dividends paid by U.S. corporations)就是 Form 1042-S Line 2 Gross Income 減去 Total non-US Ordinary Dividends(即是 B=A—C)。另外,魔術師又根據各大基金公司羅列的資料(見《魔術師可以問美帝取回幾多股息陀地(2017)?》),自家製作了一個 Excle worksheet,計到屬於 Foreign source income 的除稅前股息有幾多,填入C。Line 13 Column C (應付稅的股息)和 Column D (免稅的股息)就是 Line 15,也就是第二頁的(3)。

第五頁
7. 由於魔術師未曾試過進出美帝國境,故此除了填返去年曾經報過稅之外,都係無嘢好寫,唔係 No 就係 0,再唔係就係 N/A。
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另外,Form 1040NR 的說明,也有些值得留意之處,讀者諸君如有興趣可細心閱讀(魔術師呢個 blog 不嬲都係俾啲「無讀寫障礙」嘅讀者睇的):
IRS > Instructions > Instructions for Form 1040NR (2017)
Simplified Procedure for Claiming Certain Refunds
You can use this procedure only if you meet all of the following conditions for the tax year.
  • You were a nonresident alien.
  • You were not engaged in a trade or business in the United States at any time.
  • You had no income that was effectively connected with the conduct of a U.S. trade or business.
  • Your U.S. income tax liability was fully satisfied through withholding of tax at source.
  • You are filing Form 1040NR solely to claim a refund of U.S. tax withheld at source under chapter 3 or tax withheld under chapter 4 (FATCA).
When To File
Individuals. 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 2017 calendar year is due by June 15, 2018.
Where To File
E-file. If you e-file your return, there is no need to mail it. See the e-file page, earlier, or IRS.gov for more information. However, if you choose to mail it, filing instructions and addresses are below.
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.
Line Instructions for Form 1040NR
IRS individual taxpayer identification number (ITIN).
ITINs that have not been included on a U.S. federal tax return at least once in the last 3 consecutive tax years have expired.
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.
Line 40—Deduction for exemptions. You can claim exemptions only to the extent of your income that is effectively connected with a U.S. trade or business.
Lines 73a through 73e—Amount refunded to you. 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.
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. If you received a Form W-2c (a corrected Form W-2), attach a copy of your original Forms W-2 and any Forms W-2c. Also attach Form(s) 1099-R to the front of Form 1040NR if tax was withheld. Attach Form 8805 to the back of your return. Enclose, but do not attach, any payment.
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伸延閱讀:
魔術師可以問美帝取回幾多股息陀地(2017)?
填表問美帝取回股息陀地(2016)

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