Page 4—Schedule NEC, lines 1a
through 12. Enter the amounts of
gross income you received from
dividends, interest, royalties,
pensions, annuities, and other
income. If any income you received
was subject to backup withholding or
withholding at source, you must
include all gross income of that type
that you received. The amount of
each type of income should be shown
in the column under the appropriate
U.S. tax rate, if any, that applies to
that type of income in your particular
If you are entitled to a reduced rate
of, or exemption from, withholding on
the income pursuant to a tax treaty,
the appropriate rate of U.S. tax is the
same as the treaty rate. Use column
(d) if the appropriate tax rate is other
than 30%, 15%, or 10%, including 0%.
Example. Mary is a nonresident
alien individual. The only U.S. source
income she received during the year
was as follows.
4 dividend payments.
12 interest payments.
All payments were reported to Mary
on Form(s) 1042-S. On one of the
dividend payments, the withholding
agent incorrectly withheld at a rate of
30% (instead of 15%). There were no
other withholding discrepancies. Mary
must report all four dividend
payments. She is not required to
report any of the interest payments.
Note. Payments of gross proceeds
from the sale of securities or regulated
futures contracts are generally
exempt from U.S. tax. If you received
such payments and they were
subjected to backup withholding,
specify the type of payment on line 12
and show the amount in column (d).
Schedule NEC 的試算表台灣人就美國公司來源扣30% 怎麼範例填在10%