Yes, you do.There are 2 components to RSUs:
1/ The tax on getting the shares/ vested value- ordinary income/ W2 income
2/ The tax on selling the shares (sales price less vested value)- capital gain/loss
You don't pay tax on a gain/ loss until they are sold. However, you pay tax on the vesting of the RSUs when they vest.
Lets say the shares were worth $100 each. $1,200 has been added to your W2 income so you pay tax on component #1.
Lets say you eventually sell these 8 shares for $150. At that point, you'll pay a capital gain loss on the $50 gain per share- you won't be taxed again for the fair value of the shares when they vested.
When you enter the sale of the 4 units, the cost basis for each will be the vested market price. You likely also have a commission for this transaction, which frequently creates a small loss on same day sales. If your W2 doesn't clarify the market value of the units that have been built in to your W2, you may need to get that information. You can usually get some form of statement with all the data you need.
Your 1099-B should report a sale of the 4 units, and the sale and cost may be reported as virtually the same amount.
Questions? Please ask.
