NRA报税如何填写wash sale

如果我理解正确的话,NRA的股票交易和capital gain应当填写到Schedule NEC里。然而Schedule NEC里面并没有填写wash sale的地方。网上有人说wash sale rule不适用NRA,不知是否靠谱。。。求教这部分应当如何填写?

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那个例子里因为 2015 年那人不在美国 所以根本不用交 capital gains tax 也不用计算 capital loss 所以在 2015 年确实不用考虑 wash sale

博客上之前有篇文章讲到过NRA炒股报税的问题:

NRA有两种:
(1)在美国没住满183天的NRA,本身就是0资本利得税;
(2)在美国住满了183天的NRA,亏损不能抵扣!非常坑爹!
所以这么看的话,对NRA来说wash sale也就无处谈起了。
(貌似我的理解不对 坐等高人解答楼主的疑问)

亏损不能抵扣 ordinary income
但亏损可以抵扣 capital gains

哦哦 那坐等高人解答…

高人只能是哈老板:joy:

去年sprintax给我的做法是在box 16写了statement attached,然后box 17直接写了gain和loss。然后单独的statement上adjust了wash sale的cost basis。不知道这样做对不对。

NRA的规则我不确定,写点个人理解供大家讨论下。

我认为wash sale是一个计算gain和loss的规则,而NRA的税率则规定是针对计算完成后的gain和loss而言的。所以wash sale如果没有特殊说明的话对在美国183天以上的NRA适用:先用wash sale规则计算gain, loss,然后再看NRA相关税法计算。

找了一下NRA capital gain的法条原文26 U.S. Code § 871

(a) Income not connected with United States business—30 percent tax
     (2) Capital gains of aliens present in the United States 183 days or more
     In the case of a nonresident alien individual present in the United States for a period or periods aggregating 183 days or more during the taxable year, there is hereby imposed for such year a tax of 30 percent of the amount by which his gains, derived from sources within the United States, from the sale or exchange at any time during such year of capital assets exceed his losses, allocable to sources within the United States, from the sale or exchange at any time during such year of capital assets. For purposes of this paragraph, gains and losses shall be taken into account only if, and to the extent that, they would be recognized and taken into account if such gains and losses were effectively connected with the conduct of a trade or business within the United States, except that such gains and losses shall be determined without regard to section 1202 and such losses shall be determined without the benefits of the capital loss carryover provided in section 1212. Any gain or loss which is taken into account in determining the tax under paragraph (1) or subsection (b) shall not be taken into account in determining the tax under this paragraph. For purposes of the 183-day requirement of this paragraph, a nonresident alien individual not engaged in trade or business within the United States who has not established a taxable year for any prior period shall be treated as having a taxable year which is the calendar year.

黑体字部分是183天,30%,gain 和 loss 相抵,以及loss不能carryover的来源。文中没有提到wash sale。但我认为无特殊说明的情况下,wash sale应该适用于cost basis的计算,由此得到gain和loss。

那可以在cost basis一栏填上(cost basis - wash sale loss disallowed)?我现在的做法是在attached的statement上单独列出每一笔transaction的明细,包括wash sale loss disallowed。在Schedule NEC的16a填Statement attached, 16b/16c 空着,16d填total proceed,16e填(cost basis - wash sale adjustment)。这样你16f和16g就正常计算就好。感觉这么填写也符合 plus1s 的理解。

我还有一种理解就是,16d/e 就按照正常的proceed和cost basis填写。然后loss和gain的时候填adjust wash sale之后的gain/loss。但是这样的问题就是 16d - 16e != gain/loss。 感觉也不太好。。。