美国的股票被扣了30%的股息withholding，如何claim回来？

tencent

在美国证券公司有个账户买了些美股，分得的股息被IRS预扣了30%的税，谁有经验如何claim回来？

klux

没有注册成外国人账户吗
找证券公司修改自己的资料

jeff_lawsons

Assuming you are an Australian resident for tax purposes.

1.        Any US Dividend Withholding tax paid to IRS would not be directly refundable in Australia. However, you may be entitled to an Australian foreign income tax offset which can reduce your Australian tax liability; this effectively provides relief from double taxation.

2.        In practice you cannot always claim a full offset for the foreign tax paid so you will need to work through the FITO rules in detail to check the final outcome. Guide to foreign income tax offset rules can be found in the following link: https://www.ato.gov.au/Individua ... fset-rules-2013-14/

a.        If claiming an offset of $1,000 or less, you only need to record the actual amount of foreign income tax paid on your assessable income (up to $1,000).

b.        However if claiming a foreign income tax offset of more than $1,000, you will first need to work out your foreign income tax offset limit.

3.        You mentioned IRS has deducted 30% Dividend withholding tax. However, according to the Article 10 of the double tax agreement (DTA) b/t US and Australia, the US dividend withholding tax charged to Australian resident shall not exceed 15 percent of the gross amount of the dividends. You may need to check with IRS if they have applied the correct rate. The detail of the DTA can be accessed in the IRS  link: http://www.irs.gov/pub/irs-trty/aus.pdf