2012年6月28日 星期四

[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。
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