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https://www.investopedia.com/ask/answers/06/nonusresidenttax.asp
If you fall under the non-resident alien category and the only business you have in the U.S. is in investments (stocks, mutual funds, commodities, etc.) held with a U.S. dollar-denominated brokerage firm or other agent, you are subject to the following tax guidelines.
In terms of capital gains, non-resident aliens are subject to no U.S. capital gains tax, and no money will be withheld by the brokerage firm. This does not mean, however, that you can trade tax free – you will likely need to pay capital gains tax in your country of origin.
In terms of dividends, non-resident aliens face a dividend tax rate of 30% on dividends paid out by U.S. companies. However, they are excluded from this tax if the dividends are paid by foreign companies or are interest-related dividends or short-term capital gain dividends. This 30% rate can also be lower depending on the treaty between your home country and the U.S., so it is important that you contact your brokerage firm to verify the rate.
If you are a resident alien and hold a green card or satisfy the resident rules (183 days), you are subject to the same tax rules as any U.S. citizen.
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