https://www.investopedia.com/ask/answers/06/nonusresidenttax.asp#
Key Takeaways
- Tax implications for foreign investors depend on whether they're classified as resident aliens or nonresident aliens by the U.S. government.
- Resident aliens who hold a green card or satisfy resident rules are subject to the same tax rules as U.S. citizens.
- 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.
