I worked in the US in 2009 and was granted with ESPP, which I exercised. Then later, I left the US and sold the stock, which is a qualified disposition. Now I am gonna need to file a tax return as a non-resident alien. I think that 15% discount I got should be considered income as it was effectively connected with a US trade or business, and I should report this amount as wages, salaries? Please correct me if I am wrong. Also, with regards to the long term capital gain that I received from sale of the stock, is this also effectively connected with a US trade or business or should this be considered as income not effectively connected?