The cost basis for Restricted Stock Units (RSUs) is typically the fair market value (FMV) of the shares on the day they vest. This value is used to determine the amount of income to report for tax purposes and the capital gain or loss when the shares are eventually sold123.
When RSUs vest, they are considered income and are taxed at ordinary income rates. If you sell the shares after they vest, any profit beyond the cost basis is subject to capital gains tax.
