隻有dividend, not capital gains
- Nonresident aliens aren't subject to U.S. capital gains tax but capital gains taxes will be owed in their countries of origin.
- Certain nonresident aliens who are in the U.S. for more than 183 days are subject to capital gains taxes.
- Nonresident aliens are subject to a dividend tax rate of 30% on dividends paid by U.S. companies.