The company that issued me RSUs years ago.. I had elected the Section 83 (b) at the time they vested, again, years ago. They reported the Fair Market Value on my W-2 at that time, and I paid ordinary income tax on the FMV. . In 2017 they offered a buy-back of 1/3 of the RSU's, which I accepted. I sent them the stock certificate, and they sent me a check. Now they've reported the amount of that check on a 1099 Misc, as "other income." I've already paid income tax on the value of the RSUs. Shouldn't they have reported the $ paid as a sale of the RSU's so I can report the $ as a capital gain or loss?