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.
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