Say it's 100 shares sold at $110 and the NUA Distribution Basis is $50 with a NUA distribution day price of $100. That is a LT gain of $60 and a ST gain of $10 per share.
If you are not familiar with NUA, each of the individual shares have a dual LT and ST capital gain/loss for the first year after the NUA distribution. (Assuming a price change +/- from the UA distribution day price when sold.)
So it would be reported as this?
100 @ $110 basis $50 as Long Term
and
100 @ $110 basis $100 as Short Term
