NR 填的就是 NEC , 看这里 http://www.irs.gov/businesses/small/international/article/0,,id 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 under IRC section 871(a) or at a reduced flat rate under a tax treaty..
【在 x*****s 的大作中提到】 : NR 填的就是 NEC , : 看这里 : http://www.irs.gov/businesses/small/international/article/0,,id : 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 under IRC section 871(a) or at a reduced flat rate : under a tax treaty..