Облагаются ли иностранные дивиденды другим налогом
🖐️🏼Открыть👌In summary, when Americans invest in foreign-based companies' stocks or bonds, they are subject to U.S. income tax and the taxes levied by the company's home country on any investment income such as interest, dividends, and capital gains. This article will explore the taxation of foreign dividends in the U.S., how to report them, and provide useful tips for investors.
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👉 Are foreign dividends subject to other taxes
👉 What is the tax on dividends in the USA
👉 How to report on dividends from foreign companies
👉 What to do for dividends received before 2024
👉 What if the tax was already paid in another country
👉 Useful tips for investing in foreign stocks and bonds
👉 Conclusion
🖖🏼 Раскрыть
Когда американцы приобретают акции или облигации компаний, базирующихся за границей, все инвестиционные доходы (проценты, дивиденды) и капиталовыгоды подлежат налогообложению в США, а также налогам, взимаемым страной, где расположена компания. То есть, иностранные дивиденды облагаются таким же налогом, как и доходы от национальных инвестиций. В противном случае, это может привести к двойному налогообложению, когда две страны взимают налоги на один и тот же доход. Поэтому, для того, чтобы уменьшить риски двойного налогообложения, американцы могут договариваться о зачете иностранных налогов в качестве кредита на уплату американского налога. Таким образом, это позволяет инвесторам получать доходы от иностранных компаний, но при этом не допускать переплаты налогов.
Understanding U.S. Taxation of Foreign Dividends
To understand the taxation of foreign dividends in the U.S., let's take a concrete example of an American investor who owns foreign stocks. As a non-resident of the U.S., the investor is subject to U.S. income tax at a rate of 10% on dividend income from foreign stocks.
Moreover, for foreign dividends, the investor may also be subject to a withholding tax imposed by the host country. Typically, this rate ranges from 15% to 30%, although it may be lower if a tax treaty exists between the U.S. and the foreign country.
Reporting Foreign Dividends
Reporting foreign dividends can be a bit tricky and depends on the dates when the dividends were received. For dividends received before 2024, investors need to report the amounts on their U.S. tax returns and claim the foreign tax credit for any taxes paid to the host country.
However, for dividends received in 2024 or later, brokers are required to report the amounts and taxes withheld to the IRS, and investors no longer need to report them on their tax returns. Additionally, brokers will also withhold and remit taxes to the host country on behalf of their clients.
Useful Tips for Investors
Here are some tips for investors who hold foreign stocks and receive dividends:
- Stay up-to-date with the latest tax laws, as they may change over time. Consult with a tax professional if you have any questions.
- Take advantage of tax treaties between the U.S. and foreign countries, if applicable, to lower or eliminate the withholding tax.
- Consider investing in exchange-traded funds (ETFs) that hold foreign stocks, as they may offer additional benefits such as diversification and lower costs than buying individual stocks.
- Keep accurate records of your foreign dividend income and taxes paid to simplify tax reporting and avoid potential penalties.
- If you hold foreign stocks in a tax-deferred account such as an IRA, you may not be subject to U.S. income tax on dividend income. However, consult with your broker or tax professional to confirm this.
In conclusion, investing in foreign stocks can be a profitable strategy, but it comes with tax implications that investors need to be aware of. By following the tips outlined above and staying informed about the latest tax laws, investors can manage their foreign dividend income effectively and avoid potential pitfalls.
💥 Облагается ли налогом доход от иностранных дивидендов в США
💥 Как вы учитываете иностранные дивиденды в налоговой декларации