"For tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident aliens and resident aliens. This publication will help you determine your status and give you information you will need to file your U.S. tax return. Resident aliens generally are taxed on their worldwide income, the same as U.S. citizens. Nonresident aliens are taxed only on their income from sources within the United States and on certain income connected with the conduct of a trade or business in the United States."
PAGE2 What's New
Personal exemption increased. "For tax years beginning in 2012, the personal exemp-tion amount is increased to $3,800. "
Interest-related dividends and short-term capital gain dividends received from mutual funds. "The exemption from withholding on cer-tain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. These provisions have been extended through 2013. "
Chapter 1. Nonresident Alien or Resident Alien?(可參考這篇文章)
Chapter 2. Source of Income
After you have determined your alien status, you must determine the source of your income.
A resident alien's income is generally subject to tax in the same manner as a U.S. citizen. If you are a resident alien, you must report all interest, dividends, wages, or other compensation for services, income from rental property or royal-ties, and other types of income on your U.S. tax return. You must report these amounts from sources within and outside the United States.
A nonresident alien usually is subject to U.S. in-come tax only on U.S. source income. Under limited circumstances, certain foreign source in-come is subject to U.S. tax. See Foreign In-come in chapter 4.
Not all items of U.S. source income are taxable. See chapter 3.
In most cases, dividend income received from domestic corporations is U.S. source income. Dividend income from foreign corporations is usually foreign source income. Exceptions to both of these rules are discussed below.
First exception. Dividends received from a domestic corporation are not U.S. source in-come if the corporation elects to take the Ameri-can Samoa economic development credit.
Second exception. Part of the dividends re-ceived from a foreign corporation is U.S. source income if 25% or more of its total gross income for the 3-year period ending with the close of its tax year preceding the declaration of dividends was effectively connected with a trade or busi-ness in the United States. If the corporation was formed less than 3 years before the declaration, use its total gross income from the time it was formed. Determine the part that is U.S. source income by multiplying the dividend by the fol-lowing fraction.
Chapter 3. Exclusions From Gross Income
Interest income that is not connected with a U.S. trade or business is excluded from income if it is from Deposits (including certificates of deposit) with persons in the banking business
The following dividend income is exempt from the 30% tax.
Certain dividends paid by foreign corpora-tions. There is no 30% tax on U.S. source divi-dends you receive from a foreign corporation. See Second exception under Dividends in chapter 2 for how to figure the amount of U.S. source dividends.
Certain interest-related dividends. There is no 30% tax on interest-related dividends from sources within the United States that you re-ceive from a mutual fund or other regulated in-vestment company in 2012. The mutual fund will designate in writing which dividends are in-terest-related dividends.
Certain short-term capital gain dividends. There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment com-pany. The mutual fund will designate in writing which dividends are short-term capital gain divi-dends. This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year.
Chapter 4. How Income of Aliens Is Taxed
Resident and nonresident aliens are taxed in different ways. Resident aliens are generally taxed in the same way as U.S. citizens. Nonres-ident aliens are taxed based on the source of their income and whether or not their income is effectively connected with a U.S. trade or busi-ness.
A nonresident alien's income that is subject to U.S. income tax must be divided into two cate-gories:
Income that is effectively connected with a trade or business in the United States, and Income that is not effectively connected with a trade or business in the United States (discussed under The 30% Tax, later).
The difference between these two catego-ries is that effectively connected income, after allowable deductions, is taxed at graduated rates. These are the same rates that apply to U.S. citizens and residents. Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate.
2.與美國境內貿易或商業無關聯的所得(俗稱的Non-ECI or NEC)
Trading in stocks, securities, and commodi-ties. If your only U.S. business activity is trad-ing in stocks, securities, or commodities (includ-ing hedging transactions) through a U.S. resident broker or other agent, you are not en-gaged in a trade or business in the United States.
In limited circumstances, some kinds of for-eign source income may be treated as effec-tively connected with a trade or business in the United States. For a discussion of these rules, see Foreign Income, later.