Are ETF Dividends US Sourced Income?

[lollipopa]

Hi cross border tax gurus,
I'm filing as dual status this year and before I moved to the US last year I had a couple Vanguard ETFs (of non-US companies) that paid dividends in my RRSP.

I'm wondering if I have to report it in the 1040NR when I file this year because Vanguard is a US company? (I'm hoping to file with the 1040NR-EZ if I can)

Pub. 159 Chapter 2:
"In most cases, dividend income received from domestic corporations is U.S. source income. Dividend income from foreign corporations is usually foreign source income"

Now, is this "corporation" the source of the dividend or the payer (Vanguard)?

If the latter, then can I not report it because I assume my broker has already withheld taxes?

Thanks very much!

[nelsona]

Onternal RRS{ income is not reported on either 1040NR or 1040. It is still sheltered from US tax until a withdrawal is made.