How to file a tax return for dividends on US stocks traded on the SPB exchange?

What taxes will you have to pay, investing in American stocks with investment income, including investments in foreign securities, usually, have to pay taxes. How much do individual investors from Russia lose in taxes, playing on American securities through Russian brokers? Income from investments in securities usually consists of two components - income from operations and fixed income (Dividends). The order of their taxation is different.