1040NR 利息報稅? - 海外工作

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板上大家好像都說1040NR的 銀行利息不用繳稅
我看了instruction有點不懂:
Line 9a

Interest from a US bank, savings and loan association, credit union, or
similar institution, and from certain deposits with US insurance companies,
is tax exempt to a non resident alien if
it is not effectively connected with a US trade or business.
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^

大家是根據這一條所以說不用扣稅的嗎?
最後這一小句是什麼意思啊?
怎樣算是not effectively connected with a US trade or business?
我想不到例子...

那如果不用繳稅 就把利息收入填在9b就可以了嗎?

謝謝回答

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All Comments

Mason avatarMason2010-04-10
pub 519有詳細解釋何謂NEC,有興趣的話就慢慢讀
Edith avatarEdith2010-04-12
銀行利息應該填入schedule NEC, line 2c (d) 利率寫0%