d********3
发帖数: 30 | 1 如题，请问期货或者外汇，是不是买卖完成之后的盈亏才算本年的税，还是只要是浮盈
就算当年的应税收入？另外有没有长期或者短期税率之分，类似股票？对于non-
resident是按30% flat rate还是按什么税率来征收？ | s********z
发帖数: 79 | 2 Gains from trading in foreign currency options, foreign currency futures and
forwards would be considered ordinary income sourced according to the
residence of the taxpayer. Thus, such gains would be exempt from US tax. In
your case, you probably do not subject any tax in US if you are really a non
-resident for US tax purpose.
In addition, any capital gains from trading the stock would be exempt from
US tax as well for the non-resident.
【在 d********3 的大作中提到】
: 如题，请问期货或者外汇，是不是买卖完成之后的盈亏才算本年的税，还是只要是浮盈
: 就算当年的应税收入？另外有没有长期或者短期税率之分，类似股票？对于non-
: resident是按30% flat rate还是按什么税率来征收？
| M*******s
发帖数: 4074 | 3 There's special regulations for nonresidents on capital gains.
and
In
non
【在 s********z 的大作中提到】
: Gains from trading in foreign currency options, foreign currency futures and
: forwards would be considered ordinary income sourced according to the
: residence of the taxpayer. Thus, such gains would be exempt from US tax. In
: your case, you probably do not subject any tax in US if you are really a non
: -resident for US tax purpose.
: In addition, any capital gains from trading the stock would be exempt from
: US tax as well for the non-resident.
| d********3
发帖数: 30 | 4 Publication 519里面有一条：Tax at a 30% (or lower treaty) rate applied to
certain items of income or gains from U.S. sources but only if the items are
not effectively connected with your US trade or business. 另外如果你的tax
home现在在美国的话，对于non-resident来说所有美国来源的收入也要纳税。有没有什
么publication里特别有关于外汇盈利的内容，不胜感激。
另外有没有处理过类似问题的朋友，可以给我推荐一下，谢谢！
and
In
non
【在 s********z 的大作中提到】
: Gains from trading in foreign currency options, foreign currency futures and
: forwards would be considered ordinary income sourced according to the
: residence of the taxpayer. Thus, such gains would be exempt from US tax. In
: your case, you probably do not subject any tax in US if you are really a non
: -resident for US tax purpose.
: In addition, any capital gains from trading the stock would be exempt from
: US tax as well for the non-resident.
| d********3
发帖数: 30 | 5 另外，给大家提供一个参考建议，买入美元卖空日元，虽然日元已经贬值了30%，但美
国加息周期走完之前，还是大有可为的，立此帖为证。 |
|
