미국 non resident J1 투자 세금 신고

Form 8843 is a statement filled by all non-residents for tax purposes. It's for informational purposes only and does not report a person's income.

Form 1040 NR is the IRS income tax return for non-residents. 올해 영주권심사 또는 실거주자 심사를 통과하지 않은 상태라면 non resident.

NR의 경우 은행 이자, 사인업 보너스는 세금 면제, non-taxable income. 

<Korea - Tax Treaty>

income $2000까지 면제

See IRS The Taxation of Capital Gains of Nonresident Alien Students, Scholars and Employees of Foreign Governments:

Nonresident alien students and scholars and alien employees of foreign governments and international organizations who, at the time of their arrival in the United States, intend to reside in the United States for longer than 1 year are subject to the 30 percent taxation on their capital gains during any tax year (usually calendar year) in which they are present in the United States for 183 days or more, unless a tax treaty provides for a lesser rate of taxation. These capital gains would be reported on page 4 (not page 1) of Form 1040NR and would not be reported on a Schedule D because they are being taxed at a flat rate of 30 percent or at a reduced flat rate under a tax treaty.”

??? 1040NR은 1-2 page 뿐인데 4쪽이라니????😟

The Taxation of Capital Gains of Nonresident Alien Students, Scholars and Employees of Foreign Governments | Internal Revenue Se

 

The rate of withholding tax on portfolio dividends is limited to 15 percent, while on dividends paid by a subsidiary to a parent corporation the rate of tax may not exceed 10 percent. The maximum rate of withholding tax on interest is 12 percent except that interest derived by the Government of one of the Contracting States or by its local authorities or instrumentalities is exempt from withholding at the source. Royalties are subject in general to a 15 percent maximum rate of tax. However, the tax on literary and artistic royalties, including motion picture royalties, is limited to 10 percent.

The rate of tax imposed by one of the Contracting States on dividends derived from sources within that Contracting State by a resident of the other Contracting State shall not exceed- (a) 15 percent of the gross amount of the dividend.
The rate of tax imposed by one of the Contracting States on interest derived from sources within that Contracting State by a resident of the other Contracting State shall not exceed 12 percent of the gross amount thereof.

음 이거 Contracting State 관해서 이해를 제대로 못한 것 같다. 오늘 찾아낸 걸 보면, 1040NR에서 Income Effectively Connected With U.S. Trade or Business가 아니라 Line 23a Tax on income not effectively oconnected with a U.S. trade or business from Schedule NEC (Form 1040-NR), line 15 여기에 적어야 한다는 것.

에휴 자동저장 안됐고 배터리 나가서 내용 날라갔네.

Nonresident aliens who receive interest income from deposits with a U.S. bank, savings & loan institution, credit union, or insurance company, or who receive portfolio interest (described in Publication 519, U.S. Tax Guide for Aliens) are exempt from taxation on such interest income as long as such interest income is not effectively connected with a U.S. trade or business. (exempt! NEC!)

(https://www.irs.gov/individuals/international-taxpayers/aliens-which-income-to-report)

Schedule NEC statement attached(https://bluemoneyzone.com/index.php?mid=bbs_money&document_srl=13161) //+) NR의 배당금은 15%의 세금을 붙이는게 맞습니다. 하지만 위 포스팅은 계산 편의를 위해 일괄적으로 30%로 적용시켜놨습니다. 이부분에대해서는 추후 업데이트할 예정입니다.

OLT.com 무료로 온라인 세금 신고 가능! 

그러나 나는 온라인 파일링은 하지 못했고, 우체국에 다녀왔다.

REFUND:

Department of the Treasury

Internal Revenue Service Center

Austin, TX 73301-0215

TAX DUE:

Internal Revenue Service

P.O. Box 1303

Charlotte, NC 28201-1303

https://www.reddit.com/r/tax/comments/m8ye09/nonresident_alien_trying_to_file_2020_taxes_with/

Non-Resident Alien trying to file 2020 taxes with investments (1099-B/DIV) containing a wash sale

https://ttlc.intuit.com/community/tax-credits-deductions/discussion/re-how-can-i-pay-1040nr-tax-on-online/01/1115977/highlight/true

Re: How can I pay 1040NR tax on online?

노션이라든가 알고리즘으로  만들어 설명이랑 추가해놓은 마크업페이지를 하나 만들까봐,

거주-yes-1099/no-questionA -yes-docA/no - B- yes - docB/no