non-resident alien: IRS 的 refund interest payment 税率是多少

根据 IRS 说法,以下的 interest 是不收税的

U.S. Source 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,
  • Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association),
  • Amounts held by an insurance company under an agreement to pay interest on them,
  • Interest on obligations of a state or political subdivision, the District of Columbia, or a U.S. possession, generally is not included in income. However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income, or
  • U.S. source interest income that is not connected with a U.S. trade or business and that is portfolio interest on obligations issued after July 18, 1984, in registered form is excluded from income. For a discussion of portfolio interest, refer to “Portfolio interest exempt from chapter 3 withholding” in Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities.

IRS refund 里的 interest 似乎不符合以上任何一项,这么说起来可能要缴税?不过不知道要填在 1040NR 的哪里,税率又是多少?

taxable interest会加到income里面,所以税率就是marginal tax rate。

今年报税截止日延期到了7月15日,所以今年有大概1400万人会收到refund payment interest。对于RA,irs明文讲了

Interest is taxable income

The 2019 refund interest payments are taxable, and taxpayers must report the interest on their 2020 federal income tax return. The IRS will send a Form 1099-INT to anyone who receives interest totaling at least $10.

1099-INT box 1会有数额,到时候填到1040 taxable interest一栏就好。

楼主提供的链接里面说not connected with a U.S. trade or business就不需要缴税,看起来refund interest算的,但是似乎又不在其列举的几个实体里面。


我的理解是因为他写 if it is from ,所以应该存在着 not effectively connected 但却要缴税的 interest。

例如下图就列了一些 taxable interest income for non-resident,如果填在 1040NR page 4 (Schedule NEC): 2c 2a,就会是 taxable 的 not effectively connected income,如果填在 Page 1 line 9a,就是 taxable 的 effectively connected income

我找到的一些 DP 貌似 non-resident 也是会收到 IRS 的 1099-INT




我觉得这笔interest 应该没有connected with a U.S. trade or business,所以说应该填schedule NEC,看了下instruction,税率30%。

Withholding of tax at the source.
Tax must be withheld at the source on income not effectively connected with a U.S. trade or business that is paid to nonresident aliens. The withholding is generally at a 30% rate. The tax must be withheld by the person who pays the income. For details, see Pub. 519, Pub. 515, and section 1441 and its regulations.

根据这个irs作为person who pays the income会withhold 30%。

Line 9a—Taxable interest. Report on line 9a all of your taxable interest income from assets effectively
connected with a U.S. trade or business.
If you received interest not effectively connected with a U.S. trade or business, report it on Schedule NEC, page 4, unless it is tax exempt under a treaty and the withholding agent did not withhold tax on the payment. If the interest is tax exempt under a treaty, include the tax-exempt amount on line 22 and complete item L of Schedule OI on page 5.
If the interest is tax exempt under a treaty but the withholding agent withheld tax, report the interest on
Schedule NEC, line 2. Use column d and show 0% for the appropriate rate of tax.

填法和treaty以及withheld tax有关。我感觉中美的treaty应该只包括capital gain,这个你得再查证下。