Income code 是29,deposit interest; exemption code是02 - exempt under IRS... IRS的网页上说的是deposit interest,确实是免税的, Interest on Deposits Generally, no withholding (or reporting) is required on interest paid to foreign persons on deposits if such interest is not effectively connected with the conduct of a trade or business in the United States. For this purpose, the term "deposits" means amounts that are on deposit with a U.S. bank, savings and loan association, credit union, or similar institution, and from certain deposits with an insurance company. 但问题是,这个表是银行准备的,当时开这个账户的时候填了一个什么W8的表,表明 non-resident alien 的身份,现在resident alien第一年,是不是因为银行还认为是 NR,所以才说这部分利息免税? 谢谢!