How's everybody,I live in South America and my wife works for a U.S. company; she has some stocks thay she acquired through an employee stock purchase plan. I'm trying to establish if she has to file a Return. According to IRS Publication 519 (Tax guide for alliens) and Form 1040NR instructions she is a non resident allien. The company has paid her dividends which, of course are a U.S. source income. This is clear to me.From the IRS point of view, since her only business is stock trading through a U.S. resident broker, therefore she is not engaged in a trade or business in the U.S.. So her dividends where subject to a 30% withholding tax on the time they where payed.According to the mentioned IRS Publication and form, her only possible filing status is "married filing separately" and she will have to file a return only if not all tax that she owed was withheld during 2000.Well, in this case all the tax was withheld (at 30% rate) so I believe that she doesn't have to file a return. I think I've got this thing right but I would appreciate your comments on this matter, am I right or wrong and why.Thank's a lot to everybody,HMC
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