[資料備用] IB Form 1042-S

ACTION： 15/3/2017 後再check IB Form 1042-S 的資料。

暫時略略睇過下515，519，網上其他人用Income Effectively Connected With U.S. Trade/ Business 黎扣個人免稅額，我對呢點抱有懷疑。乜係美國經營業務的上市證券的派息可以用呢個方法？如GOOG，AAPL 的派息。

而如果只用Form 1040NR Page 4- Tax on Income Not Effectively Connected With a U.S. Trade or Business 黎搞，咁香港同美國無tax treaty 減低原本30% 的扣稅，是不是搞咁多野後，可以受惠的部分只有追回：證券行誤把Short/ Long Term Capital Gain 的部分當了作派息而多預扣稅呢？

希望路過的朋友俾D 意見。

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Thank you for your message. The 2016 1042-S will be available electronically on Account Management by end of day on March 15, 2017. 

On March 15, 2017, please follow the steps below after logging into Account Management with your primary username to access your 2016 tax forms (https://gdcdyn.interactivebrokers.com/sso/Login). 
1). Scroll your mouse to 'Reports' 
2). Click on 'Tax' 
3). Click on 'Tax Forms' 

Unfortunately, IB provides no research service nor support to assist client with getting a rebate on the withholding tax from the IRS. Please consult a local tax advisor for assistance as IB does not provide tax advice.