国際税務・海外税務に関する質問｜質問No.8673

Question

Stock optionのサイトにGRANTOR LETTERなる資料が上がっており、対応に困っています。 よろしくお願いします。

Tax Year Ending 12/31/22
先方住所で略
当方住所で略
2022 INCOME AND TAX WITHHOLDING AMOUNTS
DIVIDEND INCOME (EXCLUDING CAPITAL GAIN DISTRIBUTIONS)...$5,185.95
INTEREST INCOME...$0.00
SHORT-TERM CAPITAL GAIN/LOSS*...$0.00
LONG-TERM CAPITAL GAIN/LOSS*...$0.00
U.S. BACKUP TAX WITHHOLDING...$0.00
OTHER INFORMATION
NONRESIDENT ALIEN WITHHOLDING...$1,288.30
*Amounts may not reflect share positions with an unknown cost basis lot (generally, these are a result of stock transfers to Fidelity from another institution or are adjusted as a result of a corporate action).
U.S. FEDERAL INFORMATION
Dividend Income
All dividends paid, whether reinvested or not, are included as dividend income. Any earnings on Fidelity Cash Reserves may be included.
Interest Income,Capital Gains,U.S. Backup Tax Withholding は0.00$なので略(字数の関係なので必要なら再送します)

OTHER INFORMATION
Nonresident Alien Withholding
This is U.S. withholding based on 30% or the tax treaty rate, if applicable.

Answer 1

このGRANTOR LETTERは米国での配当所得と源泉徴収の年次報告書です。配当所得$5,185.95は日本の確定申告で外国株式配当として申告が必要です。米国で源泉徴収された$1,288.30（非居住者源泉徴収）は外国税額控除として申告することで二重課税を回避できます。確定申告書に「外国税額控除に関する明細書」を添付して申告してください。