Hi @hanpug ,
Restricted Token Units awards are treated by the IRS as property received for performance of services. Tokens awarded will be taxed in the year is made if the fair market value of the tokens at the time of the awards is greater than the amount paid by the recipient will be taxed as ordinary income and subject to payroll taxes.
To help you better understand the tax implication of RTUs go to :
Cryptocurrency Compensation: A Primer on Token-Based Awards
Thank you!
