I was in US on H1B for 7 years till Sept 2013 and filed 1040 for year 2013 as I had US Source income, as in - wages, dividends (1099-DIV) and capital gains (1099-B). I was never a US Citizen nor a Green Card holder or applicant.
Till this day I continue to maintain a managed brokerage account with Chase and got 1099-B (with capital gains) and 1099-DIV for year 2014. Even though I was not in US in 2014 I still have to file 1040NR with Schedule NEC section filled out before June 15 2015.
To correct the tax reporting for Non-US Citizen NRA I'll be filing W-8BEN with Chase to make sure that I do not get 1099 forms next year.
Question: Do I have to pay Pub 901 determined % of tax under Income Code Number 6 to IRS based on the dividend from a U.S. Corporation (1099-DIV) and Capital gains (1099-B) or I am fully exempt from paying it under 26 USC 871 ?
Thanks in advance.