{"id":51563,"date":"2024-06-20T13:50:41","date_gmt":"2024-06-20T11:50:41","guid":{"rendered":"https:\/\/www.captrader.com\/?post_type=steuern&p=51563"},"modified":"2024-06-26T12:18:33","modified_gmt":"2024-06-26T10:18:33","slug":"w8-form-2","status":"publish","type":"steuern","link":"https:\/\/www.captrader.com\/en\/steuern\/1042-s-formular\/","title":{"rendered":"1042-S Formular"},"content":{"rendered":"

Tax return of non-US persons and companies:<\/h2>\n\n\n\n

Form 1042-S reports U.S. income of non-U.S. persons subject to U.S. withholding tax, including interest, dividends, substitute payments, and fees (paid to and for account managers) earned on your account for the year. You may receive multiple 1042-S forms reporting different types of income.<\/p>\n\n\n\n

This information is also reported to the tax office. Each type of income is reported on a separate form using a code in field 1. Common codes are:<\/p>\n\n\n\n

01) Interest payments from US debtors including the US Treasury Department
29) Interest on deposits
30) Original issue discount (OID)
06) Dividends paid by U.S. companies
34) Substitute payment - dividends
35) Replacement payment - other
51) Other income<\/p>\n\n\n\n

Box 2 will indicate the amount of income credited to your account in this form, boxes 3b and 4b will indicate the rate at which the tax was withheld, and box 7 will indicate the amount of US tax withheld. If the income is exempt from withholding tax, a corresponding code will appear in box 6.<\/p>\n\n\n\n

Common exemption codes are:<\/p>\n\n\n\n

01) Income effectively connected with a U.S. trade or business
02) Tax exemption under a section of the Internal Revenue Code (income other than portfolio interest)
03) The income does not originate from U.S. sources
04) Tax exemption due to a tax treaty
05) Inventory interest that is exempt under a section of the Internal Revenue Code
06) Qualified intermediary who assumes primary responsibility for withholding
07) Withholding foreign partnership or withholding foreign trust<\/p>\n\n\n\n

Further information on Form 1042-S can be found on the IRS website (United States Internal Revenue Service<\/strong>): About Form 1042-S<\/a><\/strong><\/p>\n\n\n\n

Canadian NR4 - Statement of amounts paid or credited to non-residents of Canada<\/h2>\n\n\n\n

The NR4 will show Canadian source income paid to a non-resident investor during the year from which Canadian taxes have been withheld. The value of Canadian payments reported on your NR4 may differ from the total value of distributions reported on your account statements, as these are return of capital payments that are not required to be reported on an NR4 under Canadian tax laws.<\/p>\n\n\n\n

Capital gains, including dividends, interest, income from Canadian mutual funds, distributions from mutual funds and capital gains paid to non-residents from Canadian securities, should be reported in box 16 or 26. Canadian tax withheld should be reported in box 17 or 27.<\/p>\n\n\n\n

The Canadian tax withheld is 30 %, but this rate can be reduced through a tax treaty.<\/p>\n\n\n\n

If you are a U.S. citizen, you will also receive a consolidated 1099 from Interactive Brokers (IBKR). The consolidated 1099 provides information about U.S. and foreign source income, sales proceeds and cost basis for securities received in your IBKR account. The amount of Canadian tax withheld is also included in the foreign tax withheld on the Form 1099.<\/p>\n\n\n\n

In general, it is recommended to clarify individual questions with your tax advisor.<\/p>","protected":false},"excerpt":{"rendered":"

Steuererkl\u00e4rung von Nicht-US-Personen und -Gesellschaften: Das Formular 1042-S meldet US-Eink\u00fcnfte von Nicht-US-Personen, die der US-Quellensteuer unterliegen, einschlie\u00dflich Zinsen, Dividenden, Ersatzzahlungen und Geb\u00fchren (die an und f\u00fcr Kontof\u00fchrer gezahlt werden), die f\u00fcr das Jahr auf Ihrem Konto erzielt wurden. Sie k\u00f6nnen mehrere 1042-S-Formulare erhalten, in denen verschiedene Einkommensarten angegeben sind. Diese Informationen werden auch dem Finanzamt […]<\/p>\n","protected":false},"featured_media":0,"parent":0,"menu_order":0,"template":"","meta":{"_acf_changed":false},"class_list":["post-51563","steuern","type-steuern","status-publish","hentry"],"acf":{"blog_summary":"","blog_faq_schalter":"ja","faq_uberschrift":"","blog_faq_loop":[{"blog_faq_question":"Was ist das Formular 1042-S?","blog_faq_answer":"Das Formular 1042-S wird verwendet, um Informationen zu in den Vereinigten Staaten erzielten Einkommens- und Kapitalertr\u00e4gen an den United States Internal Revenue Service (IRS) und an die Person oder Firma, die die Zahlung erhalten hat, zu melden.\r\n\r\nAuf diesem Steuerformular werden die Betr\u00e4ge aufgef\u00fchrt, die von amerikanischen Institutionen oder Unternehmen an ausl\u00e4ndische Personen gezahlt wurden und dem Einkommensteuerabzug unterliegen. Das gilt sowohl f\u00fcr ausl\u00e4ndische Unternehmen als auch f\u00fcr Personengesellschaften, Nachl\u00e4sse, Treuhandgesellschaften und andere Gruppen, die im Ausland ans\u00e4ssig sind und in den U.S. Einkommen erzielen."}]},"_links":{"self":[{"href":"https:\/\/www.captrader.com\/en\/wp-json\/wp\/v2\/steuern\/51563","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.captrader.com\/en\/wp-json\/wp\/v2\/steuern"}],"about":[{"href":"https:\/\/www.captrader.com\/en\/wp-json\/wp\/v2\/types\/steuern"}],"version-history":[{"count":0,"href":"https:\/\/www.captrader.com\/en\/wp-json\/wp\/v2\/steuern\/51563\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.captrader.com\/en\/wp-json\/wp\/v2\/media?parent=51563"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}