It's complicated. There were three RSU grants that vested. I received statements from the stock plan manager reporting the number of shares withheld upon vesting to cover both state and federal taxes. One of the grants vested while I was employed by my original employer, but that employer was acquired by an affiliate in a merger transaction, and I became an employee of the acquiring company. The second two grants vested after I became an employee of the acquiring company, but before the merger closed. At closing, all of the common shares of the original company were "sold" at the merger price to the surviving company, and the proceeds settled as cash (I have a 1099B for my shares). I received two W-2s. The first employer DID include the value of the withheld shares from the first grant on its W-2 in the reported numbers for federal and state taxes paid, and included the value of the released shares in the gross income. The second W-2 did not include the value of the second or third grant as income or the value of the taxes paid by withholding (and the ss and medicare reported correspond to the pay statements I received). That seems wrong.
