@mjspenn96 , agreeing with the answers and refs. of my colleagues @evelynm, @Tax Hero Niki and @dev145 , I just wanted to add ( and as I see the situation):
1. Since the RSUs have vested over a period of X years, you have been taxed and have a basis of each tranche ( the yearly vested # ) that may be different.
2. You have already paid the ordinary tax on each of the vested tranches
3. Thus when you sell a tranche ( or a part thereof ), your capital gain is only based on current price less basis. Hence depending on the tranche ( or part thereof ) you sell, there may or may not be any gain to consider.
4. I am assuming that your tax-home is US and the RSUs are of a US entity
Does this help ?
