1. If you hold pure foreign exchange assets, such as foreign currency cash or foreign currency bank deposits, the amount of Hong Kong dollars remitted to the United States needs to be converted into Hong Kong dollars and declared as overseas assets. But because foreign exchange is a capital transaction, it will not generate income or tax profits. Therefore, in this case, there is no need to pay additional taxes.

2. If you hold investment assets, such as stocks and bonds, the funds remitted back to the United States after being converted into Hong Kong dollars belong to investment income, and you need to pay corresponding taxes according to the provisions of the US tax law.