I received shares of stock in my private company (no vesting period), and later sold them back to the company when I left. Do these count as NQSO, RSU, or other?

[jess347p94]

I received these stocks as part of an annual bonus. There was no vesting period or optionality. My stock certificates are simply labeled "stock". It is a private company, so I was required to sell them back once I would no longer be an employee.

[ThomasM125 · Accepted solution]

Since there is no vesting involved, they would not be restricted stock units, and since there is no discount on share price, they would not be considered stock options. They would simply be considered compensation, taxable as wages when you received them and the amount included in your wages would be your cost basis for tax purposes.