※ 引述《combinatoric (hi)》之銘言：
: 我已經讀過說明 並在網路上研究 但沒有看到什麼討論或更詳細的說明
: 請問先進：
: --Part III 2e gains(losses)
: 如果是deposite account我理解為當年度存入或領出的淨額
you would not have gain and loss in a deposit account.
: 那麼股票和基金呢？是該年度有賣出才有所謂的gains/losses嗎？
yes
: 還是fair market value有變化就算？
no
: 又比較的基準是什麼？是買入的價格嗎？還是當年一月一日的價值？
your cost basis, generally is equal to the acquisition price.
: --Part III
: 何種情況下會有credits或deductions？能否舉例
credit: if you paid foreign tax on those income, then you might
have claimed foreign income tax credit on form 1116.
then you would summarize here.
dedution: if you did not claim forien income tax credit, you could
have claimed it as a deduction on Schedule A, then summarize as deduction
here.
--
: 我已經讀過說明 並在網路上研究 但沒有看到什麼討論或更詳細的說明
: 請問先進：
: --Part III 2e gains(losses)
: 如果是deposite account我理解為當年度存入或領出的淨額
you would not have gain and loss in a deposit account.
: 那麼股票和基金呢？是該年度有賣出才有所謂的gains/losses嗎？
yes
: 還是fair market value有變化就算？
no
: 又比較的基準是什麼？是買入的價格嗎？還是當年一月一日的價值？
your cost basis, generally is equal to the acquisition price.
: --Part III
: 何種情況下會有credits或deductions？能否舉例
credit: if you paid foreign tax on those income, then you might
have claimed foreign income tax credit on form 1116.
then you would summarize here.
dedution: if you did not claim forien income tax credit, you could
have claimed it as a deduction on Schedule A, then summarize as deduction
here.
--
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