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 【美国房地产系列】外国人在美国的税率 - 美国买房子自住和投资经验总结 （之四） |
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jennydcheng
[博客]
头衔: 海归中士
声望: 学员
性别: 
加入时间: 2011/09/30
文章: 12
海归分: 513
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作者：jennydcheng 在 海外房地产 发贴, 来自【海归网】 http://www.haiguinet.com
外国人在美国的税率 - 美国买房子自住和投资经验总结 （之四）
声明：我不是会计师，以下的资料是从IRS 官方网站直接转抄过来并加以翻译， 仅与联邦的税率有关。正确条款以英文版为准。（https://www.irs.gov/businesses/article/0,,id=203094,00.html）州税在各州都不一样。
各人具体情况可能不同, 各州的税率也不同。所以请与您在美国的会计师探讨具体情况 。如需要加州的会计师，我可以推荐。
外国人在美国只需要交与美国收入有关的税。外国人要交两种不同的税：有效連接的收入(ECI) ，或固定或可確定，每年或定期（FDAP）收入。ECI是在美國獲得在美國的業務的收入，或者是在美國賺的個人服務收入（如工資或自僱收入）。對非居民徵稅与美國人士的税率相同。（政府每年都会公布这个阶梯式的税率表。FDAP收入是被動收入，如利息，股息，租金或特許權使用費。
這部分收入按30％的来计算稅率（没有阶梯渐进）。除非中美的稅收協定有指定一个較低的利率。（好像没有）。
但是外国人可以选择把他们的被动租金收入作为有效連接的收入(ECI)。。。。一旦作出选择，没有國稅局的同意的情況下，不能撤銷或改动性质（不能随意每年改来改去）。您还需要填一张表（W-8ECI）预先向申请IRS， 不然的话您的租赁代理会帮政府代扣30%作为税金。
Nonresident aliens are generally subject to U.S. income tax only on their U.S. source income. They are subject to two different tax rates, one for effectively connected income, and one for fixed or determinable, annual, or periodic (FDAP) income. Effectively connected income (ECI) is earned in the U.S. from the operation of a business in the U.S. or is personal service income earned in the U.S. (such as wages or self-employment income). It is taxed for a nonresident at the same graduated rates as for a U.S. person. FDAP income is passive income such as interest, dividends, rents or royalties. This income is taxed at a flat 30% rate, unless a tax treaty specifies a lower rate.
Foreign individuals and foreign corporations may elect to have their passive rental income taxed as if it were effectively connected with the U.S. trade or business. Once such an election is made by attaching a declaration to a timely filed income tax return, there is no obligation to withhold even in a net-lease situation. Once made, the election may not be revoked without the consent of the IRS. Unless the foreign investor has properly informed the property manager that the rental income is to be treated as "effectively connected income" by submitting to the property manager with a fully completed Internal Revenue Service Forms W-8ECI, Certificate of Foreign Person’s Claim for Exemption From Withholding on Income Effectively Connected With the Conduct of a Trade or Business in the United States (PDF), the property manager should withhold thirty percent (30 percent) of the gross rental receipts so as to avoid personal liability.
作者：jennydcheng 在 海外房地产 发贴, 来自【海归网】 http://www.haiguinet.com
标签: 美国,税,租金,
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 【美国房地产系列】外国人在美国的税率 - 美国买房子自住和投资经验总结 （之四） -- jennydcheng - (2244 Byte) 2011-12-10 周六, 08:46 (5168 reads) - 收到 -- 蕙质兰心 - (0 Byte) 2012-5-28 周一, 21:05 (395 reads)
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