[投資心得] 美股投資退稅申報

自從 2009 年開始利用美國網路劵商 Firstrade 進行美股投資以來，每年都有少量的股利被美國政府扣稅，本來認為那是必要的成本，但是在網路上做了一些功課之後，發現那些稅款是有機會跟美國政府討回來的，而且根據美國稅法的規定，不只是當年度，包括前兩年的稅都可一併討回。

第一次申請美國劵商投資的退稅，網路上爬文之後心中大致有了底，這次計劃一次申報 2009~2011 三個年度。如果是在美國有領薪水的，2012 年須在4月17日前完成申報，超過期限會有利息及罰款的問題，以我的情況，只有做投資，在6月15日前完成申報即可。

因為是第一次跟美國國稅局報稅，除了稅單外，還要填寫 ITIN 申請等一對文件，所需填寫的表單及隨附的文件如下：

• Form W-7：用來申請ITIN (Individual Taxpayer Identification Number)，外國人跟美國國稅局申請一個編號，供報稅時使用，Form W-7只有一頁，填寫方式可以參考這裡。
• Form 1040RN：外國人向美國政府報稅時使用的報稅單，每年有不同的版本，需使用當年度的版本填寫。以 2010年的Form 1040RN填寫為例，可參考這篇文章：「傻瓜投資日誌: 海外券商 Firstrade 投資退稅與申請退稅事宜」
• Form 1042-S：列出外國人的美國來源收入，若是在美國劵商投資，這份表單通常由劵商搭配的交割公司寄給投資人。表單的性質類似台灣的扣繳憑單。一份Form 1042-S 會有 Copy B~D 三張，報稅時只需附上 Copy C 即可
• 身分證明文件：護照正本
• 說明信：用以說明前兩年為何未申報，而於今年一次申報。在綠角的部落格裡有範例，稍微修改如下。

  

Dear Sir or Madam,

As a Taiwan resident, I am a non-resident alien of the United States of America. I have been investing in Stocks & Exchange Traded Funds (ETF) listed on the U.S stock exchanged since 2008. Until recently, I did not realize the dividends distributed by some of the stocks & ETFs I invested in are not fully subject to U.S. income tax. Since I thought the correct amount of tax had been withheld, I did not file 1040-NR’s when I received 1042-S’s in past years.

Now I would like to claim a refund for the tax I overpaid in 2009 ~ 2010 together with my tax return of 2011. I understand that, according to tax code 6511(a), I may make a claim on tax overpayment within 2 years from the date the tax was paid or 3 years from the time the return was filed.

Three completed 1040-NR’s with copies of 1042-S are attached for your processing. If they are insufficient for claiming tax refund, I would be grateful if you could advise me the procedure and documents required.

In any case, I would appreciate if you could also process my application for IRS Individual Taxpayer Identification Number. The complete W-7 form and my original passport are enclosed.

Please feel free to contact me by phone +886 988-xxx-xxx, email xxxxx@gmail.com or by post. Thank you very much for your kind assistance.

Sincerely yours,

xxx

報稅資料及ITIN申請備齊後，寄至 ITIN operation 即可。