留学生股市中赚的钱怎么报税?一直有很多人问我留学生炒股的钱要不要报税?答案是肯定的。和美国公民一样，短期收益(买卖间隔短于一年的)会按正常收入税率算税，长期收益的税率会低很多。
01/Resident Alien
如果在美国以学生或老师身份超过五年，将会被视为居民类外国人(resident alien)，则股票交易产生的资本收益(capital gain)需要加入税单1040中。和美国公民一样，短期收益(买卖间隔短于一年的)会按正常收入税率算税，长期收益的税率会根据总收入在0%，15%，20%之间。
02/Nonresident Alien
对于在美国未超过五年的同学们呢?首先根据以前的文章《报税基础指南》能够判断是非居民类外国人(Nonresident Alien)，其次要判断炒股收入是否是Effectively Connected Income(密切相关收入)，如果是则会按美国公民的税率。
那么什么是Effectively Connected Income呢?
If you are engaged in a U.S. trade or business,all income, gain, or loss for the tax year that youget from sources within the United States (otherthan certain investment income) is treated aseffectively connected income.
就是说如果你是有在美国这边以做生意的形式炒股那就是Effectively Connected Income。怎么判定?
Publication 519 Effectively Connected Income下Investment Income条目有给出两条tests的：
a. Asset-use test
b. Business-activities test
对于大部分留学生来说，单纯的炒股是不满足的。那么作为非Effectively Connected Income，如何算税呢?
【参见原文】https://www.irs.gov/Individuals/International-Taxpayers/The-Taxation-of-Capital-Gains-of-Nonresident-Alien-Students,-Scholars-and-Employees-of-Foreign-Governments
A flat tax of 30 percent was imposed on U.S. source capital gains in the hands of nonresident alien individuals physically present in the United States for 183 days or more during the taxable year. This 183-day rule bears no relation to the 183-day rule under the substantial presence test of IRC section 7701(b)(3).
这个链接里说的相当清楚，只要在美国待超过183天就要有30%的capital gain tax，而且这个183天与我们判断一个人是resident还是nonresident的substantial presence test竟然都不一样。
03/Treaty
不过在刚才那个链接的结尾处有提到：These capital gains would be reported on page 4 (not page 1) of Form 1040NR and would not be reported on a Schedule D because they are being taxed at a flat rate of 30 percent or at a reduced flat rate under a tax treaty.
机会来了，中美税务协议(treaty)会不会在这个问题上给我们一个relief呢?答案是：NO!
在09年更新的publication 901，中国是为数不多的几个capital gains是百分之三十的，另外还有澳大利亚，希腊和印度。。。日韩就没有= =
而在之后的2011，2013版Pub 901的表格则直接没有了capital gain这一项。所以，没有treaty来支持一个更低的税率。
总 结
美国理财产品利率低，股票基金风险高。好不容易赚了钱还得交30%的税，呵呵。