I have a Residual Balance from an RSU grant where the value of the shares withheld exceeded the tax amount. Is this excess withholding and how do I reclaim it?

[TomYoung]

I'm not sure I understand the question.

When RSU's vest, compensation is created.  It's not uncommon that shares are "withheld" or "sold for taxes."  So, for example, if 100 shares vest when the stock is worth $10 per share, $1,000 of compensation is reported and, perhaps, 30 shares are withheld or sold for taxes  And, presumably, your employer sends $300 to the government.

Continuing the example, if 30 shares were withheld for taxes but then the accountants said "hey, the withholding for taxes in this case should have been $250", and that's what they sent the government, then the company would have withheld 5 shares too many.  And, maybe, that's the "Residual Balance" you are speaking of.

If I happened to get that all right then I'd say there's nothing to "reclaim" from an income tax standpoint, you just ended up netting 75 shares instead of the 70 you originally received. 

Tom Young