因為台灣與美國的IGA 規定, 在 W-8BEN 表格內的 第六欄位 Foreign tax
identifying number (see instructions) , 需填入個人的税籍號碼, 也就是台灣的身分證字號. 之前在該欄位填寫N/A 即可, 但現在都需填上 FTIN. 所以之前未填寫ID的, 現在都要補填上FTIN, 否則原來申請的 foreign account 會被轉換為 U.S.
Taxpayer account 而被課稅.
如果無法提供ID, 需提出合理的說明.
以下為TD Ameritrade 的通知內容:
>>>>>>>>>>>>>>>>
A new
regulation requires TD Ameritrade to collect your foreign tax identifying
number before January 1, 2018. Our records as of September 6, 2017, indicate
that we don't have this number on file for your account. To avoid backup withholding and comply with
U.S. tax regulations, please send us a completed and signed Foreign
Tax ID Number Form from each
account owner.
We
encourage you to send us this form as early as possible. To allow time for
processing, we'll need to receive it by December
8, 2017.
If you
have a foreign tax identifying number, you may provide this in the Tax
Identification Number section of the form. If you are not legally required to
obtain a tax identification number in your jurisdiction of tax residence, you
may complete the Reasonable Explanation section. However, if your country has
an Intergovernmental Agreement (IGA) with the United States and requires a
foreign tax identifying number, TD Ameritrade cannot accept the Reasonable
Explanation Form in lieu of that number.
How to Send Us Your Form(s)
You may
send your form(s) to us electronically, fax it, or mail it to us.
- To submit the
completed and signed form(s) electronically through our secure Message
Center, scan it, along with any other material you're sending, then attach
the scanned document(s) when you reply to this message.
- If you'd prefer,
you can fax us your form(s) at 866-468-6268.
- Or you can mail
it to us, at:
TD Ameritrade
200 South 108th Avenue
Omaha, NE 68154-2631
United States of America (if you're mailing this material from
outside the United States)
Please Respond Soon
If we
don't receive a response by December 8, 2017,
we will be required to convert your foreign
account to a U.S. Taxpayer account after the end of this year. We will
also be required by the Internal Revenue Service (IRS) to withhold 28% of all interest, dividends, proceeds from options
transactions, gross sales proceeds, and other reportable distributions
credited to your account until we receive the necessary documentation.
- California
residents* who are subject to federal backup withholding on their account
will have an additional 7% withholding at the state level on their gross
sales proceeds, long-term capital gains distributions, proceeds from cash
liquidation transactions, royalties, and substitute payments, for a total
of 35% withholding.
- Maine residents*
who are subject to federal backup withholding will have an additional 5%
withheld at the state level on their proceeds from sales transactions,
interest, and dividends, for a total of 33% withholding.
If you
have already sent us this form(s) after September
6, 2017, then you don't have to do anything else. To be sure we've
received it, just reply to this message to write us, or call Client Services at
800-669-3900. If you are calling from outside the United States, please use
800-368-3668. You can reach us 24 hours a day, seven days a week.
We're
here to help. If you have any questions, or if we can assist you in any way,
just let us know.
_____________________________________________________________________________
*
Residency of a particular state is determined by the mailing address on your
account.
TD
Ameritrade does not provide tax advice. Please speak with a tax advisor about
your particular situation.
TDA
1000736 EM 08/17
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>.
TD Ameritrade 回覆如下:
>>>>>>>>>>>>>>>>>>>>
Thank you for updating your TD Ameritrade account records. We have received your
Foreign Tax ID Number (FTIN) Attachment to the IRS Form W-8 you submitted.
Your account has been updated to reflect the information provided.
If you have any questions, please click "Reply" to this message to write us.
A representative will respond to your query through your Message Center inbox.
You can also call a TD Ameritrade Client Services representative at 800-669-3900.
We're available 24 hours a day, seven days a week.
TDA 3740 EM 02/12
Market volatility, volume, and system availability may delay account
access and trade executions.
(KMM95403344V15655L0KM)
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