a*****e 发帖数: 51 | 1 dividend from REIT(Real Estate Investment Trust) is effectively connected
income or not effectively connected income for Nonresident Alien ?
[In IRS publication 519] Beneficiary of an estate or trust. If you are the
beneficiary of an estate or trust that is engaged in a trade or business in
the United States, you are treated as being engaged in the same trade or
business.
( if engaged in trade or business in US, It's effectively connected income;
If not engaged in trade or business in US, It's n |
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