"Under schedule C?"
Yes. It's part of the line 1 "revenue" figure on Schedule C, reported at the stock's FMV at the date of vesting. Obviously you report this a form of "general" income, i.e., not reported on a 1099-MISC.
If and when you sell the stock, that's when the 1099-B comes into play. The stocks basis is the same as the revenue reported.
Tom Young
