填表問美帝取回股息陀地（２０１８）

術師早前已經計到，如果向美帝申請退稅，實際稅率可降至２３％（見《魔術師可以問美帝取回幾多股息陀地（２０１８）？》）。取回的不及上次咁多，但亦足夠抵銷郵費、銀行存入美元支票的手續費之類，無理由唔做伸手黨問侵侵拎返嘅！
第一頁
１. 基本上同去年相同，第一頁只係需要填上 International Taxpayer Identification Number (ITIN)。如果讀者想抄功課但又未申請 ITIN，咁就要參考《填表問美帝取回股息陀地（２０１６）》及其一系列伸延閱讀喇！
２. 留意 Filing Status 的 Lines 1, 3, 4 都變了 Reserved，原因就係唔俾你班 NRA 扮大霧申請 personal exemption。侵侵就係咁以雷霆手段封殺了以呆灣綠角為首的大霧黨！
由於魔術師沒有其他收入，其他 fields 都填０就是了。

第二頁
３. Lines 54 和 61 就是魔術師自行計出來的應繳稅款（Ａ），詳情請參考第四頁。
４. Lines 62d 和 71 就是 Form 1042-S 所示，已繳交的 Withholding tax（Ｂ＝Ｆ＋Ｈ）。以魔術師來說，就是 Interactive Brokers（IB）已收的稅款：

５. Line 72 就是可退回的稅款，即己交稅款（Ｂ）—應繳稅款（Ａ）。
６. 最緊要記得簽名。

第三頁
由於魔術師沒有 Itemized Deduction，基本上所有 fields 都是０。

第四頁
７. 根據 IB 提供的 dividend report，將 Total non-US Oridnary Dividends（Ｃ）墳入 Schedule NEC 的 Line 1b，對應 Column(d)，稅率為０。

８. 依照前文《魔術師可以問美帝取回幾多股息陀地（２０１８）？》計算所得，將包括 Foreign Income 與及免稅 Partnership 的派息填入Schedule NEC 的 Line 12（Ｄ），對應 Column(d)，稅率為０。
９. Gross Income 就是 Form 1042-S 的 Income code 06 (普通股息，Ｅ)減去 Foreign Income（= D - Income code 27（Partnership 派息，G）），便可填入Schedule NEC 的 Line 1a，對應 Column(c)，稅率為３０％。
１０. 在 Line 14 計出 Subtotals，再加起來填入 Line 15，呢個就係應繳稅款（Ａ）。

第五頁
１１. 最後一頁只需依照自己情況填好就成。

＊＊＊
最後，就係要記住將文件依次序疊好，在截止日期前寄到 IRS 就是了。

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 2018 calendar year is due by April 15, 2019.
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 2018 calendar year is due by June 17, 2019.：
：
：


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 TreasuryInternal Revenue ServiceAustin, TX 73301-0215U.S.A.：
：
：
:
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.
- Instructions for Form 1040NR (2018)

＊＊＊
伸延閱讀：
魔術師可以問美帝取回幾多股息陀地（２０１８）？
填表問美帝取回股息陀地（２０１７）
填表問美帝取回股息陀地（２０１６）