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My aunt is a Taiwanese Citizen. How does she go about filing for return with the IRS?


She has an investment account in the US and when she made transactions there were significant withholdings. She would like to know how to go about in filing taxes and for return.

She basically can't. Those are subject to 30% source taxation. The tax is withheld by the paying agent and paid over to the IRS. No tax return is needed and no refund is possible.

For interest and dividends, the default withholding rate is 30% which matches the actual tax rate.

If money was withheld on sales, that's different. If she was in the US for 183 days during the year, the tax rate on the gain is 30%.

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