Investors & landlords

Uhmm... No, you don't need to really do anything special here: simply entering your W-2 should be all that's required.

The vesting of the RSU created compensation income in the amount of (GROSS number of shares that vested) x (per share FMV of the stock at vesting date).  That compensation should be included in your Box 1 amount on the W-2 and disclosed to you either in Box 12 or, more likely, Box 14. 

"Compensation" requires "withholding" and typically this is done by selling some of the shares on the vesting date.  That cash is passed back to the employer, who pays the government(s) and scatters those numbers among the "tax" Boxes of the W-2.  Typically those amounts aren't disclosed to you.

If you get a 1099-B - you might or might not - then you enter the 1099-B.  Your per share basis is that same per share FMV used to calculate the compensation, it's not $0 as the 1099-B states.

Tom Young

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