I sold RSUs at a loss in the same year they vested. Are the RSU's totally subject to capital gains rules or can I use the capital loss without offsetting capital gains?

[ineedhelp2doyou]

Since my capital loss related to selling the RSUs is in the same period as the ordinary income from the vesting of the RSUs, I would like to know if I can take the capital loss without having to offset capital gains?  Seems unfair to make me recognize income in a year when the value of the RSU created a loss.

[TomYoung · Accepted solution]

You can't somehow "shift" a loss from a particular sale to offset some ordinary income. 

The mechanics of first offsetting short term gains and loss, then offsetting long term gains and loss, then offsetting short gains/loss against long gains/loss, and finally allowing a limited amount of a loss resulting from that process to offset ordinary income is just the way the law works.

Tom Young