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머니/재테크 세금/세무

Q. 주식 배당금

지역California 아이디l**el**e17**** 공감0
조회1,365 작성일2020-08-12 오후 8:12:12
안녕하세요 수고 많으십니다
실업 수당을 받고 있는데 현재 주식을 거래하고 있습니다
실업 보험금을 청구할때 이자나 배당금을 물어보는 질문이 나옵니다 배당금을 주식으로 액면 분활되어 받을 경우에
이것읊 EDD에 수입으로 보고를 해야 되는지요?

그리고 주식 거래에시 매매 차익이 발생했을때 아것도 또한 보고를 해야하나요 ?
늘 좋은 상담에 진심으로 감사합니다

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전문가 답변글
김종갑님 답변 답변일 2020-08-26 오후 11:37:47

주식 거래시 매매차익은 Capital Gain 으로 Schedle D 로 신고 하며 form 1040 ㅇ 합산 과세 됩니다.

아래 참조해보세요 도움이 되실겁니다.

Dividend income is taxable but it is taxed in different ways depending on whether the dividends are qualified or nonqualified. Investors typically find dividend-paying stocks or mutual funds appealing because the return on investment (ROI) includes the dividend plus any market price appreciation.

Key Takeaways

  • The tax rate for dividends depends on whether they are qualified or nonqualified.
  • Qualified dividends, which include those paid by U.S. company's, are taxed the long-term capital gains rate.
  • Nonqualified dividends, such as those paid by real estate investment trusts (REITs), are taxed at the regular income rate.

A qualified dividend is taxed at the lower long-term capital gains tax rate instead of at the higher tax rate used on an individual’s regular income. To be eligible for this special tax rate, a dividend must be paid by either:

  • A U.S. company.
  • A company in U.S. possession.
  • A foreign company residing in a country that is eligible for benefits under a U.S. tax treaty.
  • A foreign company’s stock that can be easily traded on a major U.S. stock market.

These dividends must also meet holding period requirements. The stock must have been held in excess of 60 days during the 121-day period beginning 60 days before the ex-dividend date. In the case of preferred stock, the stock must have been held in excess of 90 days during the 181-day period beginning 90 days before the ex-dividend date if the dividends are due in a period of time longer than 366 days.

Qualified Dividend Taxes

Qualified dividends are tax-free for individuals in the 10% and 12% tax brackets (or those earning less than $39,375 per year). For individuals in the 22%, 24%, 32%, and 35% tax brackets, dividends receive a 15% tax rate. Dividends are taxed at a 20% rate for individuals whose income exceeds $434,500 (those who fall in either the 35% or 37% tax bracket).

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답변일 2020-08-28 오전 8:35:25
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