Perhaps. The following will provide specific details on who must file. Generally, it is advisable to file to show that you do not have any tax liability depending on the amount of the vested RSUs. However, if you find that your withholding would cover the tax then you may not be required to file according to the IRS information below. It will depend on your specific tax situation and whether you have other U.S. income.
A. Who Must File as a Nonresident Alien
If you are any of the following, you must file a return:
- A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during the year.
- A nonresident alien individual who is not engaged in a trade or business in the United States and has U.S. income on which the tax liability was not satisfied by the withholding of tax at the source.
- A representative or agent responsible for filing the return of an individual described in (1) or (2),
- A fiduciary for a nonresident alien estate or trust, or
- A resident or domestic fiduciary, or other person, charged with the care of the person or property of a nonresident individual may be required to file an income tax return for that individual and pay the tax (Refer to Treas. Reg. 1.6012-3(b)).
B. Which Income to Report
A nonresident alien's income that is subject to U.S. income tax must generally be divided into two categories:
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