if the nonresident is in the United States for 183 days during the current tax year then they will be taxed at 30% although it may be reduced by treaty rules (if there is a treaty in place between the two countries). In addition, some capital gains from the United States are still taxable.
Gain or loss from the sale or exchange of personal property generally has its source in the United States if the alien has a tax home in the United States. The key factor in determining if an individual is a U.S. resident for purposes of the sourcing of capital gains is whether the alien’s “tax home” has shifted to the United States. If an alien does not have a tax home in the United States, then the alien’s U.S. source capital gains would be treated as foreign-source and thus nontaxable.
In general, under the “tax home” rules, a person who is away (or who intends to be away) from his tax home for longer than 1 year has shifted tax homes to his new location upon his arrival in that new location. See Chapter 1 of Publication 463, Travel, Entertainment, Gift, and Car Expenses.
J 비자인 경우 입국 2년차까지, F 비자는 입국 5년차 까지 (OPT/CPT 포함) 텍스목적상 nonresident 이므로 해외에서 거래된 주식 혹은 코인거래는 not effectively connected income with foreign source 가 되어 보고하지 않아도 됩니다. 30% 과세가 되는 부분은 J, F, M, Q 비자나가 아닌 사람이 not effectively connected income with US trade or business 입니다. 즉, J, F, M, Q 비자가 아닌 사람의 미국내 passive income 부분만 30% 과세가 되고 이것도 조세협정에 따라 달라질 수 있습 니다.
