RSU GRANTED DATE授予日:单项grant不需要报税 RSU VESTED DATE 给予日 (一般公司按照季度或者每年给你vest一部分,vest时候已 经交税,W2已经含了):单项Vest不需要taxpayer任何操作,tax withheld 已经在W2里 RSU SOLD DATE 卖出日,一旦sold需要报税,因为有capital gain or loss, 使用 SCHEDULE D/8949报税,特别注意该项的很多时候1099B的cost basis需要adjust,防止 被double tax. ESPP也一样,除broker statement 外,请联合FORM 3922 or taxable income statement or broker statement一起决定cost basis. RSU EXAMPLE: Assumption: Grant date 100 shares RSU 09/30/2016 Vest Date 100RSU 09/30/2017 closing value $90 40 shares withheld for tax 09/30/2017 60 shares actually delivered to you 09/30/2017 sales price: 80 W2 income&tax: FMV of shares on vest date 90*100=9000 2017 W2 ordinary income reported by company 9000 FMV of shares withheld 40*90=3600 2017 W2 tax reported 3600 Federal Form 1040 Schedule D/8949 cost basis in shares sold (included W2) 2017 W2 ordinary income (reported by company already) 60*90=5400 plus purchase price of share sold+0 cost basis=5400 short term capital gain(loss) for shares sold sales price(broker's 1099B) 60*80=4800 less cost basis 60*90=5400 capital gain(loss)= -600 (60*10)