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I just moved from Ireland to the US, mid-July 2022. I will not be considered a "US Person" because I'm not a US citizen and I will be staying less than 182 days in the US. I have some RSU vesting in October 2022, which were granted while I was in Ireland. I understand that I will have to pay only a partial tax for the stocks vesting in October (which should be less than 10%). I have a couple of questions for my situation.

  1. I was asked to re-certify my W-8 BEN. Should I still file W-8 BEN with my current US address? Or should it be W-8ECI?
  2. Should I ask my broker to withhold only Ireland taxes and not-US taxes? Is it okay to pay the US tax I owe when I file the tax return?
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  • "I will not be considered a "US Person" because I'm not a US citizen and I will be staying less than 182 days in the US." You may be misreading the rules a bit. You can be a resident alien if you have a green card. Also, the substantial presence test (which you are probably alluding to) doesn't require 182 days or more in the US, but uses a more complex formula. Sep 21 at 13:55
  • @JackFleeting Yes! I don't pass the "substantial presence test".
    – Alex
    Sep 24 at 1:26

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If you're not becoming a US tax resident you should continue using the form W8-BEN. You may also use form 8233 if appropriate. RSU vest is treated as salary income in the US (i.e.: earned income from personal services), and you should not use W8-ECI for salary income.

You'll need to check with your tax advisor if any US taxes are owed and if so how to handle them. I assume the company provides you relocation assistance? If not - you'll need to find a EA/CPA licensed in your State to ask them about it.

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