請參看1040NR，instructions, page 9

來源: 九月蛋蛋媽 於 2005-03-27 14:46:41 [] [舊帖] [給我悄悄話] 閱讀數 : (279 bytes)

line 9a: In addition,interest from a U.S. bank, savings and loan association, redit union, or similar institution, and from centain deposits with U.s. insurance companies, is tax exempt to a nonresident aline if it is not effectively connected with a U.S. trade or business.

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