- Mark as New
- Bookmark
- Subscribe
- Subscribe to RSS Feed
- Permalink
- Report Inappropriate Content
Investors & landlords
No. The term Effectively Connected Income (ECI) refers to the type of tax treatment (graduated rates) rather than the source of the income.
As a Nonresident Alien (NRA), you are only required to report and pay tax on U.S.-source income. Since "ECI" simply tells the IRS to tax it like a resident's wages rather than at a flat 30% rate.
As mentioned before, you only pay tax on the portion sourced to your time in the US, not the full income you earned from the RSU's.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
**Mark the post that answers your question by clicking on "Mark as Best Answer"
‎January 21, 2026
12:56 PM