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盈透证券: 1042-S表格
1042-S表格是美国国税局（IRS）用于报告非美国居民（Nonresident Aliens）在美国获得的某些类型收入的税务文件，特别是与股息、利息、特许权使用费等相关的收入。
在盈透证券（Interactive Brokers, IBKR）账户中，中国居民（非美国税务居民）通常会收到1042-S表格，主要用于报告美股股息、部分利息收入等，并涉及中美税收协定下的预扣税（通常10%）。
如何在IBKR查看1042-S表格？
IBKR会在每年3月15日前生成1042-S表格（IRS要求），并通过Client Portal提供电子版。
1、打开链接 https://www.ibkr.com.cn/sso/Login, 登录盈透后台。
2、在顶部菜单选择 「Reports（业绩与报告）」 > 「Tax Documents（税务文件）」。
3、点击「1042S表格」右侧的「PDF」按钮，可下载或查看「1042-S」表格。
怎么理解1042-S表格
1042-S表格包含多个字段:
- Box 1 - Income Code：收入类型代码。
- 01：利息（Interest，如IBKR现金余额利息）。
- 06：股息（Dividends，最常见，如美股分红）。
- Box 2 - Gross Income：总收入金额（美元），如股息或利息总额。
- Box 3 - Exemption code和Exemption Code：使用的税率。
- 填写W-8BEN的话，利息税率为0%，股息税率为10%。
- Box 7a - Federal Tax Withheld：预扣税金额。
- Box 10 - Total Withholding Credit：可抵扣的预扣税总额。
- Box 13 - Recipient Information：你的个人信息: 姓名、国家、地址、税号（中国身份证）、账号、生日等。
每类收入类型的表格，都有四份，分别是：Copy A、Copy B、Copy C、Copy D。
- Copy A : 扣缴代理人（通常是支付美国来源收入的机构）提交给美国国税局（IRS）的副本。
- Copy B : 账户持有人提交给居住国税务机关（如中国税务局）申报境外所得/抵免。
- Copy C : 账户持有人个人记录，核对收入/预扣税。
- Copy D : 提交美国州税务机关，中国用户不适用。
1042-S表格代码定义
Income Code
Interest
| Code | Types of Income |
|---|---|
| 01 | Interest paid by U.S. obligors—general |
| 02 | Interest paid on real property mortgages |
| 03 | Interest paid to controlling foreign corporations |
| 04 | Interest paid by foreign corporations |
| 05 | Interest on tax-free covenant bonds |
| 22 | Interest paid on deposit with a foreign branch of a domestic corporation or partnership |
| 29 | Deposit interest |
| 30 | Original issue discount (OID) |
| 31 | Short-term OID |
| 33 | Substitute payment—interest |
| 51 | Interest paid on certain actively traded or publicly offered securities |
| 54 | Substitute payments—interest from certain actively traded or publicly offered securities |
Dividend
| Code | Types of Income |
|---|---|
| 06 | Dividends paid by U.S. corporations—general |
| 07 | Dividends qualifying for direct dividend rate |
| 08 | Dividends paid by foreign corporations Dividend |
| 34 | Substitute payment—dividends |
| 40 | Other dividend equivalents under IRC section 871(m) |
| 52 | Dividends paid on certain actively traded or publicly offered securities |
| 53 | Substitute payments—dividends from certain actively traded or publicly offered securities |
| 56 | Dividend equivalents under IRC section 871(m) as a result of applying the combined transaction rules |
Other
| Code | Types of Income |
|---|---|
| 09 | Capital gains |
| 10 | Industrial royalties |
| 11 | Motion picture or television copyright royalties |
| 12 | Other royalties (for example, copyright, software, broadcasting, endorsement payments) |
| 13 | Royalties paid on certain publicly offered securities |
| 14 | Real property income and natural resources royalties |
| 15 | Pensions, annuities, alimony, and/or insurance premiums |
| 16 | Scholarship or fellowship grants |
| 17 | Compensation for independent personal services |
| 18 | Compensation for dependent personal services |
| 19 | Compensation for teaching |
| 20 | Compensation during studying and training |
| 23 | Other income |
| 24 | Qualified investment entity (QIE) distributions of capital gains |
| 25 | Trust distributions subject to IRC section 1445 |
| 26 | Unsevered growing crops and timber distributions by a trust subject to IRC section 1445 |
| 27 | Publicly traded partnership distributions subject to IRC section 1446(a) |
| 28 | Gambling winnings3 |
| 32 | Notional principal contract income |
| 35 | Substitute payment—other |
| 36 | Capital gains distributions |
| 37 | Return of capital |
| 38 | Eligible deferred compensation items subject to IRC section 877A(d)(1) |
| 39 | Distributions from a nongrantor trust subject to IRC section 877A(f)(1) |
| 41 | Guarantee of indebtedness |
| 42 | Earnings as an artist or athlete—no central withholding agreement |
| 43 | Earnings as an artist or athlete—central withholding agreement |
| 44 | Specified federal procurement payments |
| 50 | Income previously reported under escrow procedure |
| 55 | Taxable death benefits on life insurance contracts |
| 57 | Amount realized under IRC section 1446(f) |
| 58 | Publicly traded partnership distributions—undetermined |
| 59 | Consent fees |
| 60 | Loan syndication fees |
| 61 | Settlement payments |
Exemption Code
Chapter 3
| Code | Types of Income |
|---|---|
| 01 | Effectively connected income |
| 02 | Exempt or reduced withholding under IRC7 |
| 03 | Income is not from U.S. sources |
| 04 | Exempt or reduced withholding under tax treaty |
| 05 | Portfolio interest exempt under IRC |
| 06 | QI that assumes primary withholding responsibility |
| 07 | Withholding foreign partnership or withholding foreign trust |
| 08 | U.S. branch treated as U.S. person |
Chapter 5
| Code | Types of Income |
|---|---|
| 13 | Grandfathered payment |
| 14 | Effectively connected income |
| 15 | Payee not subject to chapter 4 withholding |
| 16 | Excluded nonfinancial payment |
| 17 | Foreign entity that assumes primary withholding responsibility |
| 18 | U.S. payees of participating FFI or registered deemedcompliant FFI |
| 19 | Exempt from withholding under IGA8 |
| 20 | Dormant account |
| 21 | Other payment not subject to chapter 4 withholding |
官方文件
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