US taxes implications on US investments for non-US residents 美国税收对非美国税务居民在美国投资的影响

Many foreigners choose to invest in US stock market and other assets. There are many great opportunities but with US tax implications. Commonly income sources from these investments are – interests, dividends, capital gain or rental income

Interest
Generally, interest income received from the US will not be taxable in the US, but rather in the country of which you are a tax resident.

Dividends
A NRA may invest in US stocks. If a US company pays you a dividend, you have to pay 30% tax on the dividend amount. This rate may be lower if a tax treaty is in place between the US and the NRA’s country.

Dividends received from foreign companies are not taxable in the US.

Capital gains
Capital gains from the sale of stocks and short-term capital gain distributions will not trigger any US tax liability. However, you will likely have to declare this income and pay tax in your home country.

Real estate
Gains from real property can be both from rental income and the eventual sale of the property after it appreciates. Both are taxable income in the US.

For rental income, you have two options:

(1) pay 30% tax of the gross rental income, with a withholding agent collecting the 30% tax, or

(2) make an election called a net basis election (“net election”) to treat income from the property as being effectively connected with a trade or business of the United States. Here you have to make quarterly estimated tax payments.

The net election is generally more beneficial. It enables you to pay taxes on the net profit, rather than the gross rental revenue.

Once you sell the real estate, a 15% tax must be withheld on the gain.

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许多外国人选择投资美国股票市场和其他资产。机会很多,但是会涉及美国的税收问题。通常,这些投资的收入来源为–利息,股息,资本收益或租金收入

利息
通常,从美国获得的利息收入将不在美国征税,而应在您是纳税居民的国家征税。

交易中的股息
NRA可能会投资美国股票。如果一家美国公司向您支付股息,则您必须为股息金额支付30%的税。如果美国与NRA国家之间签署了税收协定,则该税率可能会更低。

从外国公司收到的股息在美国不征税。

资本收益
出售股票和短期资本收益分配产生的资本收益不会触发任何美国纳税义务。但是,您可能必须在本国申报此收入并缴税。

房地产
房地产收益既可以来自租金收入,也可以归因于房地产升值后的最终出售。两者都是美国的应税收入。

对于租金收入,您有两种选择:

(1)缴纳租金总收入的30%税,由扣缴义务人收取30%的税,或

(2)进行称为净基础选举的选举(“净选举”),以将来自财产的收入视为与美国的贸易或业务有效关联。在这里,您必须按季度估算纳税额。

净选举通常更有利。它使您可以对净利润而不是总租金收入纳税。

出售房地产后,必须预扣收益的15%税。