Thanks for your answer! To clarify, I think I am only eligible to be RA for second half of the year, not full year, by doing the first year election. Also I was NRA by end of the year. So far seems like the only important thing that remains unclear to me is capital gain tax for my stock sales. Please help clarify:
1. You said it's US income, even it was vested and granted to me while I was working in another country. Could you please point me to the official IRS document for it? I'd like to understand why it's treated differently. Personaly I think it's not fair as most of time I held the stock in another country, and most of capital gain I get is from outside US.
2. Re "Your foreign income is only subject to US tax if you elect to be treated as resident alien for the full year". What if I choose to be RA only for second half of the year, by election to be dual status alien? That is these income was paid for the period when I was NRA, but was received when I was RA.
