配息的預扣稅，E*Trade以前是月報(statement)最後面可以看到配息與稅務資訊，沒有逐筆通知，MS合併ET後才看到這種逐筆通知的訊息
（以下的中譯為ios翻譯）
如訊息內容所述：Chapter 3 ("NRA") Withholding tax
第3章（“NRA”）預扣稅
法令網站參考請點我受《國內稅收法》第3章或第4章預扣的人
第1441-1443條規定的第3章預扣稅通常對FDAP收入或美國來源的收益的支付適用30%的法定預扣稅率，但前提是它們與向外國人收款人進行的美國貿易或業務沒有有效聯絡。 它不適用於向美國人支付的款項，但在某些情況下，美國人充當外國人的代理人。 通常，您根據收款人提供的檔案來確定收款人作為美國人或外國人的分類和身份。 請參閱第515號出版物《非居民外國人和外國實體預扣稅款》中的檔案部分。 但是，如果您沒有收到任何檔案，或者您無法可靠地將全部或部分付款與您可以信賴的檔案聯絡起來，那麼您必須應用某些推定規則來做出這些決定。
如果預扣代理人未能預扣，預扣代理人可能需要承擔稅款，外加任何適用的罰款和利息。 參見第1461節。 如果稅款由外國人支付，則不會從預扣代理人那裡徵收預扣稅。 然而，這並不免除扣留代理人對任何適用的處罰和利息的責任。 參見第1463節。
第4章預扣款要求預扣代理人扣向FFI實體預扣可預扣款項的30%，除非預扣代理人能夠將FFI視為參與FFI、被視為合規的FFI或豁免受益所有人。 第4章預扣款也適用於向作為被動非金融外國實體（NFFE）的可預扣款項，該實體未能識別其實質性美國所有者（或證明其沒有任何實質性美國所有者）。 您必須確定收款人的第4章狀態，以確定是否透過適用第4章的檔案要求來確定預扣款是否適用，通常是透過獲得與付款相關的表格W-8（或根據適用的IGA，類似的商定表格），或在美國境外就離岸義務付款的其他檔案。 有關這些檔案要求的詳細資訊，請參閱財政部法規第1.1471-3（d）節。 第4章規定的預扣款也可能適用於參與FFI或註冊的被視為合規FFI的帳戶持有人，FFI必須將其視為頑固的帳戶持有人。
出版物515中題為“受第3章或第4章預扣的人”的一節適用於第3章和第4章，除非另有說明，除非文字明確適用於其中一項（例如，所得稅條約下的降低稅率和豁免）。
Persons Subject to Chapter 3 or Chapter 4 Withholding of the Internal Revenue Code
Chapter 3 withholding under sections 1441-1443 generally applies a 30% statutory rate of withholding to payments of FDAP income or gains from U.S. sources but only if they are not effectively connected with a U.S. trade or business made to a payee that is a foreign person. It does not apply to payments made to U.S. persons, except in certain cases in which the U.S. person acts as an agent for a foreign person. Usually, you determine the payee's classification and status as a U.S. or foreign person based on the documentation that the payee provides. See the Documentation section in Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. However, if you have received no documentation or you cannot reliably associate all or a part of a payment with documentation upon which you can rely, then you must apply certain presumption rules to make these determinations.
If the withholding agent fails to withhold, the withholding agent may be held liable for the tax, plus any applicable penalties and interest. See section 1461. To the extent the tax is paid by the foreign person, the withholding tax will not be collected from the withholding agent. However, this does not relieve the withholding agent from liability for any applicable penalties and interest. See section 1463.
Chapter 4 withholding requires a withholding agent to withhold 30% on withholdable payments made to an entity that is an FFI unless the withholding agent is able to treat the FFI as a participating FFI, deemed-compliant FFI, or exempt beneficial owner. Chapter 4 withholding also applies to withholdable payments made to an entity that is a passive non-financial foreign entity (NFFE) that fails to identify its substantial U.S. owners (or to certify that it does not have any substantial U.S. owners). You must establish the payee’s chapter 4 status to determine if withholding applies by applying the documentation requirements of chapter 4, generally by obtaining a Form W-8 (or, under an applicable IGA, a similar agreed form) associated with the payment, or other documentation for payments made outside of the United States with respect to offshore obligations. See Treasury regulations section 1.1471-3(d) for details on these documentation requirements. Withholding under chapter 4 may also apply to account holders of a participating FFI or registered deemed-compliant FFI that the FFI is required to treat as recalcitrant account holders.
The section titled "Persons Subject to Chapter 3 or Chapter 4 Withholding" in Publication 515 applies to both chapters 3 and 4, except where otherwise indicated and except where the text clearly applies to one or the other (e.g., reduced rates and exemptions under income tax treaties).