I worked in the US in 2009 and was granted an Employee Stock Purchase Plan (ESPP), which I exercised. Then later I left the US and sold the stock, which is a qualified disposition.
Now I am going to need to file a tax return as a non-resident alien.
I think that 15% discount I got should be considered income as effectively connected with a US trade or business, and I should report this amount as wages, salaries. Please correct me if I am wrong.
Here comes my question. The further long term capital gain I got from sale of the stock... is this also effectively connected with a US trade or business or this should be considered as income not effectively connected?
Thanks so much for your help!