Investment Income from U.S. sources

Investment income consists of interest, dividends, certain rents and royalties, and similar types of income from passive investments. It is referred to as FDAP which is an acronym for “fixed or determinable annual or periodical gains, profits, and income”.

Investment activities include investing in securities of U.S. companies, securities of federal or state governmental units, and income from non-business assets. These assets will include stocks and bonds of U.S. companies, bonds of federal, state and local governments, investments in U.S. real property, and licensing intangible property for use in the United States.


Also see: Citizens of China can invest in US real estate and pay no tax

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