1040 NR炒股报税求咨询 感觉错报有点慌

会飞的地雷 发表于 2021-12-28 17:04
爬楼，遇到了相同的情况，想问问楼主去年最后得到的结论是什么，作为nra亏损可以carry到之后ra吗？

同问，今年巨亏的nra， 希望可以 carryover到未来。

kimile 发表于 2021-3-13 13:58
哎，一样的情况，搜了一圈更晕了，大家都说是30%，那就是用nec, 居然这么多年连这个问题都没人说清楚

我感觉地里一圈看下来，很多会计师为了避免少报税的责任就会自动为客户选择多报税。But actually,

“Gain or loss from the sale or exchange of personal property generally has its source in the United States if the alien has a tax home in the United States. The key factor in determining if an individual is a U.S. resident for purposes of the sourcing of capital gains is whether the alien's "tax home" has shifted to the United States. If an alien does not have a tax home in the United States, then the alien’s U.S. source capital gains would be treated as foreign-source and thus nontaxable.”

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.

This assumes that such capital gains are not effectively connected with the conduct of a United States trade or business.

These capital gains would be reported on Schedule NEC, Tax on Income Not Effectively Connected with a U.S. Trade or Business PDF 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.

zhouyuan94 发表于 2021-3-11 21:09
我现在也是NRA，在思考资本利到底是报sch d还是nec。我看了一些irs的文章，你提到的这个
https://www.irs. ...

NRA 的炒股税务只能报在nec里面不能报在sch d里面， 这里有明确写 “NOTE: If your only U.S. business activity is trading in stocks, securities, or commodities (including hedging transactions) through a U.S. resident broker or other agent, you are NOT engaged in a trade or business in the United States.” 。
所以不算是 ECI.
这样一来这笔loss不能roll over 也不能抵税。
只能自己扛。

namelessOrz 发表于 2022-3-31 19:33
NRA 的炒股税务只能报在nec里面不能报在sch d里面， 这里有明确写 “NOTE: If your only U.S. business a ...

那么如果本身在学校有GA收入,股票不是唯一business activity的话,可以用scheduleD吗？

okayKK_ 发表于 2022-4-14 13:53
那么如果本身在学校有GA收入,股票不是唯一business activity的话,可以用scheduleD吗？

同问 如果还有别的应该是 Schedule D 我是用OLT，自动帮我打开的无法换成NEC