2015年12月22日 星期二

[更正] NRA可能一次最多僅能申報3年退稅

最近在綠角財經筆記看到一則退稅的經驗分享,有匿名的網友在2015年向IRS申報2011-2014四個年度的退稅,但2011被拒絕。如果這個分享內容沒錯的話,就是說最多一次報3年稅。這和我之前的理解不同,相關文章也已做更正,但還是特別發文提醒一下老朋友,未來最好做比較保守的方式規劃報稅為妥,希望並沒有因此造成損失。當然,已經累積4年沒報稅的朋友,也不需要放棄,還是可以嘗試申報,因為也有成功退稅的例子。

這裡要稍稍辯解一下,順便也藉此提供相關規定的細節。我之前以為是3年也不是亂講的,因為看過IRS關於退稅的新聞稿,提到的所得稅退稅期限都是3年。例如2015年這篇,就很明確地提醒民眾記得要在最後期限前申報2011年的退稅。1040NR填寫說明Refund Information也說 "To get a refund, you generally must file your return within 3 years from the date the return was due (including extensions). " ,而且也有網友分享一次退4年稅的經驗,所以我一直覺得3年應該沒問題 (綠角大這裡也有2016-1-8發表一次退4年稅的經驗分享)。不過,既然看到網友被拒絕的實際經驗後,我就想看看怎麼回事。進一步研究後發現,其實NRA預扣稅退稅期限的算法和美國人的所得稅有可能是不同的。

關於退稅期限的法規是這樣寫的:

26 U.S. Code § 6511 - Limitations on credit or refund

(a)Period of limitation on filing claim
Claim for credit or refund of an overpayment of any tax imposed by this title in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever of such periods expires the later, or if no return was filed by the taxpayer, within 2 years from the time the tax was paid. Claim for credit or refund of an overpayment of any tax imposed by this title which is required to be paid by means of a stamp shall be filed by the taxpayer within 3 years from the time the tax was paid.

由於NRA主要是採取預扣稅,如果不退稅是可以不申報的,所以如果被認定為是屬於 "no return was filed by the taxpayer",則屬於「繳稅後2年內 (within 2 years from the time the tax was paid)」一條所說的範圍。加上當年度的退稅,也就是最多一次申報3年的退稅。而美國人則不同,因為他們需要由納稅人主動申報,所以適用的是「報稅後3年內或繳稅後2年內(以較晚者為準)」,所以前3年的稅都還可以退,也就是最多一次申報4年的退稅。預扣稅的繳稅時間,是以當年的報稅期限當成繳稅時間 ( IRC § 6513(a)或參考這篇文章)。1040NR有兩種報稅期限,有薪資所得是4/15 (這也是一般美國所得稅的報稅期限),沒薪資所得是6/15,遇假日順延。理論上一般美國券商投資人可以按6/15算,但如果真要退多年稅,還是保守點用4/15算比較保險 (後來真的有網友分享因為超過4/15以致於被拒絕退稅的經驗)。

一般如果搜尋美國退稅的文章,沒有特別說明的話,當然是以美國人角度來說明,所以查到的都是3年的說法,但無須懷疑,NRA真的有可能會適用不同的規定。那麼,為什麼有人可以成功退4年稅呢? 或許不同承辦人員對法規認定的差異或從寬解釋。無論如何,恐怕還是當成最多一次報3年稅預做規劃比較穩當。

相關文章
美國券商的國外投資人要不要報稅? 能不能退稅?

11 則留言 :

  1. 我也是一次申請2011~2014退稅,不過目前IRS回信說還要等6個月...,結果如何我再PO上來跟大家方分享

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    1. 我2011的退稅也被拒絕了,我看綠角大那邊留言,退稅成功的人是在4月中旬申請的,我約在6月的時候寄出文件的,看來要在4/15前申請才不會被拒絕?
      全文如下:
      Date of claims received: July 17, 2015
      Tax Period: Dec 31, 2011

      We couldn't allow your claim
      We disallowed your claim for credit for the period listed at the top of this letter.

      Why we can't allow your claim
      You filed your original tax return more than 3 years after the due date. Your tax return showed an overpayment; however we can't allow your claim for credit or refund of this overpayment because you filed your return late.

      We can only credit or refund an overpayment on a return you file within 3 years from its due date. We consider tax you withheld and estimated tax as paid on the due date (i.e., April 15) for filing your tax return. We treat the amount of the allowable earned income credit that exceeds the actual income tax you owe in similar manner as these prepaid credits.

      The last day to file a clam for tax year Dec. 31, 2011 was June 15, 2015. We can't allow your claim because the return wasn't filed on or before the deadline.

      What to do if you disagree
      You can appeal our decision with the office of appeals(which is an independent organization within IRS) if we disallowed your claim because our records show that you filed your claim late.

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    2. 他說的期限是3年,所以不是本文講的問題
      他講的是期限4/15,不過這有爭議,NRA無薪資收入報稅期限是6/15而非4/15。但因未來文看來IRS已經定案,所以不同意的話只能上訴,:
      https://www.irs.gov/chinese/%E6%BA%96%E5%82%99%E4%B8%8A%E8%A8%B4%E8%A6%81%E6%B1%82
      有興趣試試嗎? 當然,如果您用ECI申報的話,我會建議您就放棄吧。

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    3. 是的,上訴的方式如信件後面寫的內容,我不是用ECI申報,我是用NEC申報,但金額太小,我應該會放棄申訴,信件內容如下:
      represent you, attach Form 2848, Power of Attorney and Declaration and Representative, (or similar written power of attorney) to your written statement. If we don't hear from you within 30 days from the date of this letter, we will process your case with the information we have now.

      For claims $25,000 or less, you can request a small dollar case appeal. You must prepare a formal protest for disallowed claim over $25,000

      To request a small dollar case appeal:
      1. Prepare a written statement that you want to appeal Office of Appeals.
      2. List the tax periods or years and disallowed items you disagree with and why don't agree, taxpayer identification number, daytime telephone number, and a copy of this letter.
      4. Mail your appeal request to the address at the top of the first page of this letter.

      To prepare a formal protest:
      1. Prepare a written statement that you want to appeal Office of Appeals.
      2. List the tax periods or years and disallowed items you disagree with and why don't agree, taxpayer identification number, daytime telephone number, and a copy of this letter.
      4. Include a detailed statement of facts with names, amounts, locations etc., to support your reasons for disputing the disallowance.
      5. Sign the perjury statement below and include it with your written appeal. If your authorized representative prepares the request for an appeal, he or she must sign the statement.
      6. Mail your appeal request to the address at the top of the first page of this letter.

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    4. 謝謝分享寶貴的經驗,看來還是以4/15為期限才是穩妥之道。

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    5. 不客氣,您的網站才是讓我獲益良多,若有其他特殊情況我再分享出來給大家。

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  2. 請問如果要ㄧ次申請退稅3年,每年都要填寫1040NR 嗎?

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    1. 就像我們在台灣,綜所稅每年有不同的稅單一樣,1040NR每年都有各自的版本(年份要和1042-S一致)去IRS網站都可以找到。報哪年的稅就填哪一年的版本,報幾年就填幾張,並和對應的10425-S裝訂起來。

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  3. 你好! 我在2016 5月底連同ITIN申請共寄出2012~2015的退稅申請, 到8月底收到退稅2012~2015的四張支票,所以我想最多就是能申請過去4年
    請參考
    http://www.ccyp.com/articles/22339/%E8%AC%B9%E8%A8%982016%E5%B9%B4%E7%BE%8E%E5%9C%8B%E2%80%8B%E2%80%8B%E5%A0%B1%E7%A8%85%E7%9A%849%E5%80%8B%E9%97%9C%E9%8D%B5%E6%97%A5%E5%AD%90

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    1. 謝謝分享,也恭喜您順利退稅。

      這樣說起來,如果是預作規劃,3年報一次稅比較保險,如果從來沒報過稅,也不要放棄嘗試報4年。

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