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?

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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。

NRA的问题就复杂了。
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。

楼主要不等到明年1月份看看是否收到1099-INT?

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

IRS会给Interest发1099-INT的

原来是这样。那就应该要缴税了。

我认为你的理解是对的。

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。

刚刚看了一眼treaty,好像dividend和interest都只at most subject to 10% tax。

Article 9(2)
However, such dividends may also be taxed in the Contracting State of which the company paying the
dividends is a resident, and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed 10 percent of the gross amount of the dividends.

Article 10(2)
However, such interest may also be taxed in the contracting State in which it arises and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the interest, the tax so charged shall not exceed 10 percent of the gross amount of the interest.

我们学校指定使用Sprintax报税,作为NRA,我2020年只有W2和IRS寄来的1099-INT,我也在Sprintax的页面申报了这个1099,并且把30多美元填写在了1099-INT的box1里面。 但Sprintax最后生成的应纳税所得里面只有W2的收入-5000的中美免税,没有涵盖这30多美元,我不知道这样是不是正确,如果正确,那是不是意味对于F1的NRA,这笔30多的利息是免税的呢?

您找到正确答案了吗,我作为NRA用学校给的Spintax生成的结果没有把IRS的利息当作taxable收入,我不知道是不是可以直接采信Spintax的结果来申报呢?

不知道正确答案
但感觉 Spintax 应该没有区别不同 source 的 interest

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Spintax区分了,有个下拉菜单选择不同的付款source,包括:银行,信用合作社…最后一个选项就是IRS或者其他政府机构,我已经选择了IRS作为interest的支付来源

5000肯定不涵盖这个啊,5000的依据是Article 20(c),原文是这样的

income from personal services performed in that Contracting State in an amount not in excess of 5,000 United States dollars or its equivalent in Chinese yuan for any taxable year.

这笔30多算不到这一条头上。

您这个是哪年的文件,我刚才找到的

感觉IRS的利息符合 State obligations这种举例啊

多谢,我今年用的TaxAct来报NRA的。之前一直用sprintax感觉还可以。如果Sprintax有IRS的source的话,再加上这个文件,我倾向于认为这个IRS的interest是exempt的。

请问用sprintax生成的税表中,最后这个irs的利息有出现在任何一栏目吗?

还没有确认到最后,但是就预估退税的页面来看,是没有把这个利息算进应纳税收入

我引用的文字里也有 state obligations
当初觉得IRS是 federal 而不是 state & local
但如果 sprintax 有 IRS 的选项可能真的不用交税

如果你每个都选一次
是否有任何一种要交税?

没有逐个尝试,记得去年选择银行是没有的

如果您最终确认了可以来update一下吗?看到一个网上说,把银行利息等填在第5页Schedule OI的Question L。不过这样的话1040NR的line 1c就会是5000+30利息。我在试着用olt报税,但是流程不太一样,所以想参考一下sprintax是怎么算的…
https://taxpanda.com/1099报税/#NRA收到银行利息Form_1099-INT不交税

IRC 871(h)&(i) 是美国国内法吧……怎么被硬填到 Schedule OI 的 Treaty 条款区了……
我觉得可能IRS也不当回事放过了,不过怎么感觉都不是正确的做法。

嗯,是呀…irs官网也还说填到OI的treaty呢…所以我感觉,是不是不填它还更好…
If the nonresident alien individual uses Form 1040NR to report his income, then such nontaxable interest income shall not be reported anywhere on Form 1040NR except in response to question L on page 5 of Form 1040NR.