关于中国国籍留学生的股票收入税务实在是非常令人困惑，请教一下坛里的诸位大佬。
按照这个说明，似乎可以理解为：
但是原文中提到“unless a tax treaty provides for a lesser rate of taxation”，据我所知中美是有tax treaty的，股票美国方面免税，股息10%（如记错了烦请各位指正），所以意思似乎是只要中国国籍的F1前五年的NRA，都是股票免税，股息10%？之后工作再转为RA缴税，全程避开30%的抢劫型税收？
在ibkr等券商上的w8ben上，虽然有填写永久地址（这里应该填中国的地址吧？）和确认中美税务协定的地方，但是没有居住日期的输入，从ibkr的角度完全无法区分我是一个在美中国人还是在中国的中国人，所以我觉得应该是只要确认是中国公民，就股票免税，股息10%。
请诸位大佬指点。
capital gain例外。
最后你需要补的税 = capital gain * 30% - [max(W-2 salary - 5000, W-2 salary)] * 适用税率
我去年是老老实实按30%交了不少的。
Nonresident alien students and scholars and alien employees of foreign governments and international organizations who, at the time of their arrival in the United States, intend to reside in the United States for longer than 1 year are subject to the 30 percent taxation on their capital gains during any tax year (usually calendar year) in which they are present in the United States for 183 days or more, unless a tax treaty provides for a lesser rate of taxation.
那请问券商是自动帮我扣30%，还是主动去报税？毕竟券商我是用中国身份开的，没有在任何地方留ssn，按理说应该不会和irs通气 
主要是这句给了我想象空间
中美Treaty协议没有提到资本利得
属于Fixed or Determinable Income范畴，税率30%或者更低的treaty税率。而中美treaty的ARTICLE 9 (Dividends)里的确设定了10%的税率。很可惜，资本利得那块，并没有提到更低的税率。
这取决于你的券商。我以前用RH后来转到Schwab，需要自己填税表报税。
如果你可以证明该账户的实控人在该FY内不满足183 days rule，你可以不交美国的税。否则任何一次逃税（或者疑似逃税）都是put yourself at stake
话说回来，如果该账户的实控人在该FY内不满足183 days rule，你的券商就会让你去交别的所得税了…
感谢。题外话，这个意思是对于没有任何美国产生的收入的留学生来说，没有把tax home挪到美国，是不用交资本利得税的？
感谢。中国现在是暂免资本利得税的，IBKR这样的券商在不知道我是否住满183天的情况下，是会默认把税务信息交给中国（中国方面免税），然后我自己去irs提供信息报税（30%）？还是会给美国也交一份交易的税务信息？
按Conclusion的说法，只要你意图呆满一年，那就默认你tax home挪到美国
找到了详细的资料供学弟学妹参考：Nonresident Alien Students and the Tax Home Concept | Internal Revenue Service
根据这个描述，确实是要有美国产生的收入的才算，即从产生奖学金/工资/房租收入那天起，才是转移了tax home，需要交30%的税。在此之前，都是中美都是0%的资本利得税，和10%的美国方面的股息税。
即使是这篇文章，也只说了183天前不算。也就是当年如果超过了183天，还是得报，这应该可以解释上面文章说的意图待满一年。
A nonresident alien student temporarily present in the United States in any nonimmigrant status who is not employed (or self-employed even if illegally under the immigration law) and is not the recipient of a U.S. source scholarship or fellowship, has not established a tax home in the United States. The nonresident alien student shall not be taxable on his U.S. source capital gains income in any calendar year in which his presence in the United States does not equal or exceed 183 days.
A nonresident alien who is present in the United States for 183 days or more is taxed on U.S. source capital gains only if the alien’s tax home is in the United States.
A nonresident alien student temporarily present in the United States in any nonimmigrant status who is not employed (or self-employed even if illegally under the immigration law) and is not the recipient of a U.S. source scholarship or fellowship, has not established a tax home in the United States.
根据这两句，确实是不用报的。
The nonresident alien student shall not be taxable on his U.S. source capital gains income in any calendar year in which his presence in the United States does not equal or exceed 183 days.
最后一句有点绕，我觉得意思是不满183天的NRA就算有收入也不用纳税。
感谢各位的回复，我汇总一下供学弟学妹参考，如还有问题请指正：
W8BEN（填中国地址作为永居地址）适用于所有NRA
F1 NRA前5年在产生奖学金/工资/租金之前，是0%中美资本利得税+10%美国方面股息税
在前5年产生收入后，为30%美国方面资本利得税+10%美国方面股息税，应需主动以SSN/ITIN向IRS申报
F1满5年或转换签证后，身份变为RA，按照RA标准缴纳资本利得税和股息
你把上面的Conclusion和下面这段结合一下
Nonresident alien students and scholars and alien employees of foreign governments and international organizations who, at the time of their arrival in the United States, intend to reside in the United States for longer than 1 year are subject to the 30 percent taxation on their capital gains during any tax year (usually calendar year) in which they are present in the United States for 183 days or more, unless a tax treaty provides for a lesser rate of taxation.
The nonresident alien student shall not be taxable on his U.S. source capital gains income in any calendar year in which his presence in the United States does not equal or exceed 183 days.
这样读是不是很清楚了？
呃感觉那不是自相矛盾了…
注意 这段有个 temporarily, 我觉得这个的界定是183天，不知道有没有文件支撑
楼主最后怎么交了，还是30%吗？我现在有SSN，F1 NRA，不知道自己收到1099-MISC算不算拿了工资