Hello and thank you for using Just Answer,The US taxes nonresident aliens on US sourced income. That would mean then that if you are receiving Dividends from a US company , the US taxation would apply.
The US does not have a tax treaty with Brazil so there would be no lower rate to apply by treaty unfortunantly.
Part of a dividend paid by a foreign corporation is U.S. source if at least 25% of the corporation's gross income is effectively connected with a U.S. trade or business for the 3 tax years before the year in which the dividends are declared.
Thank you Robin.
Are you an attorney?
No, tax advisor
My goal is to provide you with excellent service today. If there’s anything else I can do, let me know – it’s been a pleasure working with you and I hope to assist you again soon!
Your positive rating is always thanks enough.
Thank you again
You are most welcome
Another question. I have a mortgage with a foreign investor. This gentleman lives in Argentina. However, I pay interest on the mortgage. How do I report this interest of my mortgage on my Schedule A. The foreign investor does not have a social security number.