https://www.irs.gov/individuals/ ... /nonresident-aliens
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"If you are a nonresident alien engaged in a trade or business in the United States, you must pay U.S. tax on the amount of your effectively connected income, ***after allowable deductions, at the same rates that apply to U.S. citizens and residents (<-- 即是30%)***"
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(effectively connected income 就係申請退稅 1040NR form 中的股息稅)
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"General Rule: A Nonresident Alien, whether single or married, may claim only ***one personal exemption for himself***, as long as he may not be claimed as a dependent on any other U.S. tax return."
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"Exemptions reduce your taxable income. You can ***deduct $4,050*** for each exemption you claim in 2016.
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vii) Nonresident aliens. Generally, if you are a nonresident alien (other than a resident of Canada or Mexico, or certain residents of India or Korea), you can qualify for ***only one personal exemption for yourself***. You can't claim exemptions for a spouse or dependents."
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