U.S. Non resident alien 的 RSU 资本利得税请教?

一般正常买卖股票,因为可以视为是 are not effectively connected with the conduct of a trade or business in the United States 所以可知资本利得是依照

不过如果是在公司打工,得到 RSUs,然后在卖出的时候产生的资本利得。
感觉这 RSU 是不是算是 effectively connected with US business 了呀

这样是不是不能用一般的方法报税,反而要改照 RA 的报税法了

不知有没有人有经验?

RSU本身按income报,Capital Gain仍然是按NEC。

看rsu在什么时候卖。

拿到分配的rsu时,购买价和实际价格之间的差额是income。
一般可以选择卖掉一部分cover withholding tax。
也可以全部卖掉,或者倒贴钱补足withholding tax。

假如在分配后仍持有一部分股票,并在分配之后卖掉,那么税务上算capital gain/loss。
分配时的价格是cost basis。

我觉得NRA只要按相应的income和capital gain/loss的规定报税就可以了。
你可以再找找NRA对这方面有没有特殊的规定。

看了这边的见解似乎也是觉得就算股票取得是 effectively connected with US,卖掉该股票得到的 capital gains 依然是 not effectively connected with US 的样子

In general, capital gain from the sale of securities by a non-resident alien is foreign source income;(43) as such, it is not taxable to a non-resident alien as either “fixed and determinable” income under Section 871(a) or ETBUS income under Section 871(b). Therefore, if the non-resident alien realizes capital gain by selling the stock underlying the option (as opposed to income from the exercise of the option), the capital gain is foreign source income and non-taxable.
– “Exercises of Employee Stock Options by Non-resident Aliens”, Stafford Smiley at internationallawoffice dot com

不过此例是讨论该人已经离开美国,不完全确定如果还待在美国是否适用

其实之前就是没有完全确定是不是 effectively connected income (ECI),比如说如果是 sale of real property 就会是

Gains and losses from the sale or exchange of U.S. real property interests (whether or not they are capital assets) are taxed as if you are engaged in a trade or business in the United States. You must treat the gain or loss as effectively connected with that trade or business.

但 IRS 的这句

Generally, when a foreign person engages in a trade or business in the United States, all income from sources within the United States connected with the conduct of that trade or business is considered to be Effectively Connected Income (ECI).

这说法乍看之下会让人觉得 stock 如果 ECI 那 sale of 该 stock 也有点 ECI 的感觉

这个跟是否待在美国有关系吗?
我的看法是,NRA用substantial presence 判断,税务身份就确定了,不管报税或发生交易时是否在美国。

这里用了"Generally",所以具体怎么缴税你要找到案例或咨询相关人士才清楚。
NRA会涉及到美国与其他国家的treaty,所以irs不可能把每个国家的具体情况列出来。