Should I file a W-8 BEN for RSUs vesting while I'm in the US?

External question — Personal Finance Stack Exchange Author: Alex Original post: https://money.stackexchange.com/questions/152747 License: CC BY-SA 4.0 — https://creativecommons.org/licenses/by-sa/4.0/ Adaptation: HTML converted to plain text; contact email addresses removed. 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. 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? 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?

External answer — Personal Finance Stack Exchange Author: littleadv Original post: https://money.stackexchange.com/a/152836 License: CC BY-SA 4.0 — https://creativecommons.org/licenses/by-sa/4.0/ Adaptation: HTML converted to plain text; contact email addresses removed. 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.