Tax Forms & Reporting
Your equity comp eventually becomes boxes on a form. These guides map vest income and sales to the paperwork you will actually see.
Rates and rules change. Content is reviewed for tax year 2026. Check the last-reviewed date and methodology on each page, then confirm against IRS or state guidance before you file.
Spot an outdated rate or date?
We update when we can, but we miss things. Send a link to the official source if you have one.
Email usEquity compensation eventually becomes boxes on forms: RSU vest income on your W-2, share sales on 1099-B, and basis adjustments on Form 8949. There is no separate IRS form just for RSUs.
These guides map each document to the right place on your return and explain why brokers often report incomplete basis.
Documents to have open while you read
Educational checklist — gather these before running calculators or filing. Your plan administrator may use different labels.
- confirmation from your equity portal (date, shares, , )
- Pay stub from the pay period ( lines)
- for the year (Box 1 wages, state boxes if applicable)
- for any share sales (proceeds and reported basis)
- Broker supplemental stock plan statement or lot detail report
- Grant agreement and schedule (for timing and grant type)
- / exercise notice and Form 3921 if you exercised options
- State residency dates and move records if you relocated during the year
Common filing mistakes with RSU forms
Double-counting or undercounting basis on 1099-B
Vest income belongs on your W-2. The sale still belongs on Form 8949. If the broker reports $0 basis, adjust to vest FMV — do not delete the sale or assume the W-2 alone covers it.
Treating withholding as your final tax
Employers often withhold at a flat supplemental rate on RSU vests. That rate is a payroll default, not a cap on what you owe for the year. Your marginal rate on stacked salary plus vest income may be higher.
Importing 1099-B without checking basis
Tax software accepts broker data literally. If basis is $0, pause and pull vest FMV before you continue — otherwise capital gain may be overstated.
The usual filing flow
W-2 wages include RSU vest income. Sales go on Form 8949 / Schedule D from 1099-B data. When basis is wrong, you adjust on Form 8949 — you do not remove the sale.
- Which tax form for RSU?
- RSUs on your W-2
- Two W-2s and RSU vests
- RSU vest and severance on one W-2
- Why Box 1 is higher than salary
- What is RSU on W-2?
- RSU W-2 with two states
- Read your vest confirmation
- Export equity portal tax records
- W-2 Box 14 RSU lines
- W-2 Box 12 Code V (NSO)
- Form W-2c RSU correction
- RSUs on 1099-B
- 1099-B boxes for equity sales
When basis looks wrong
Brokers often do not know your vest wage income. Use vest confirmations to set basis to FMV at vest, then reconcile to your W-2.
Quick links
Sources and notes
Primary tax claims on this page are supported by the official and secondary sources below. Broker and software links describe reporting mechanics — confirm rules against IRS or state guidance.
W-2 vest wages vs 1099-B sale reporting on Form 8949.
- About Form 1099-B — Proceeds from Broker and Barter Exchange Transactions
Internal Revenue Service · Official
Broker reporting of sales proceeds and basis; basis on 1099-B may be incomplete for equity-compensation shares.
- Instructions for Form 8949 — Sales and Other Dispositions of Capital Assets
Internal Revenue Service · Official
How to report sales when broker-reported basis is incorrect, including adjustment codes.
- Filing taxes for restricted stock, RSUs, or performance awards (tax guide PDF)
Fidelity Stock Plan Services · Brokerage explainer
Explains W-2 vest income, 1099-B with $0 basis, supplemental adjusted cost basis, and Form 8949 reporting.
Confirm any tax outcome with your documents and a qualified tax professional. See our editorial standards for how we source and update pages.
All tax forms & reporting
How to Report RSUs on Your Tax Return
Reporting RSUs means connecting W-2 wage income to brokerage 1099-B sales — this guide maps the flow.
RSUs on W-2: What to Look For
Your W-2 should reflect RSU vest income in wages — know which boxes to check before filing.
RSUs on 1099-B: What to Look For
1099-B for RSUs often shows low or zero basis — that does not mean your true basis is zero.
Why Is My RSU Cost Basis Zero?
Zero basis on 1099-B usually means the broker did not link your vest wage income — not that tax was skipped.
How to Adjust RSU Cost Basis
Basis adjustments connect vest wage income to later sales — document FMV from vest records.
RSU Supplemental Stock Plan Lot Detail Explained
Supplemental lot detail reports often hold the vest price you need when 1099-B basis is wrong.
RSU Taxes in TurboTax
TurboTax can handle RSUs when you import forms in the right order and fix basis before filing.
RSU Taxes in FreeTaxUSA
FreeTaxUSA supports manual basis adjustments — walk through W-2 and brokerage entries carefully.
RSU Taxes in H&R Block Software
H&R Block follows the same W-2 plus 1099-B pattern — fix basis before accepting refund estimates.
RSU Tax Documents Checklist: What to Save Before You File
Collect documents as vests happen so filing season is paperwork, not archaeology.
RSU Sale Reported Twice: What To Check
Double-counting usually means basis was not adjusted — fix basis before panicking about tax owed.
RSU Tax Refund vs Tax Bill Explained
Withholding, other deductions, and basis fixes all shape whether RSUs leave you with a refund or a bill.
Sell-to-Cover Shares Explained
Sell-to-cover is your employer selling part of your vest to pay withholding — you receive the rest.
Same-Day Sale vs Sell-to-Cover
Both methods sell shares around vest, but who initiates the sale and how proceeds flow can differ.
Tax Form for RSU Income
RSU vest income goes on your W-2; sales go on 1099-B and Schedule D — there is no separate RSU-only IRS form.
Equity Compensation Tax Documents
How equity compensation shows up on W-2, 1099-B, Form 3921, and plan confirmations — and how to reconcile them before filing.
Form 3921 for ISO Exercise
Form 3921 reports ISO exercise details your employer sends — key dates and spread for AMT and qualifying vs disqualifying sale clocks.
Form 3922 for ESPP Shares
Form 3922 reports ESPP share transfers after disposition — use it with purchase confirmations and W-2 to reconcile discount wages and capital gain.
CP2000 Notice for Equity Compensation
CP2000 notices often flag 1099-B proceeds without matching basis — common when RSU sales report $0 cost basis despite vest wages on W-2.
Amend Return for RSU Cost Basis
Amending with Form 1040-X can correct Schedule D when RSU sales overstated capital gain due to missing vest basis adjustments.
Schedule D for RSU Sales
RSU sales go on Form 8949 and Schedule D with basis tied to vest wage income — separate from W-2 vest reporting but connected through cost basis.
Form 6251 for ISO Exercise
Form 6251 calculates AMT from ISO spread at exercise — review the PDF even when software auto-generates it, and plan cash for AMT owed without a sale.
1099-B Boxes for Equity Sales
1099-B box-by-box guide for equity comp sales — blank or zero basis on RSU sales is common and does not mean your true basis is zero.
Form W-2c for RSU Wage Corrections
Form W-2c fixes employer-reported RSU vest wages — compare to vest confirmations and amend if you already filed.
RSU Net Settlement Explained
Net settlement uses withheld shares to pay vest tax — wage income is still full vest FMV, unlike sell-to-cover which often generates a 1099-B sale.
Multiple RSU Lots on Form 8949
Each RSU vest date is usually a separate lot on Form 8949 — split summary 1099-B sales using vest confirmations and supplemental lot detail.
W-2 Box 14 and RSU Income Explained
Box 14 RSU lines are employer informational memos for many filers — taxable vest wages are in Box 1, and Box 14 amounts should not be added again as separate income.
How to Read an RSU Vest Confirmation
Vest confirmation FMV is your wage income and future sale basis — save the PDF even when net shares look smaller after withholding.
Export RSU Tax Records From Your Equity Portal
Vest FMV PDFs from your equity portal are basis records brokers often lack — export before termination cuts off login.
How to Calculate RSU Cost Basis
RSU cost basis is generally vest FMV per share already taxed as wages — proceeds minus that basis is capital gain on Form 8949.
What Is RSU on W-2?
RSU on W-2 is vest FMV included in Box 1 taxable wages — Box 14 RSU memos are optional employer detail, not a separate IRS RSU box.
Form 8949 Adjustment Codes for RSU Sales
RSU sales with missing 1099-B basis use Form 8949 adjustment codes per IRS instructions — enter vest FMV as basis adjustment before Schedule D.
1099-B Proceeds vs Taxable Gain on RSU Sales
Sale proceeds on 1099-B are gross price — RSU taxable gain is proceeds minus vest FMV basis already taxed on your W-2.
Reporting RSU and ESPP on the Same Tax Return
RSU vest FMV and ESPP wage components both flow through W-2 — each sale type needs its own basis rules on Form 8949.
Respond to CP2000 for RSU Zero Basis
CP2000 proposing tax on full RSU proceeds usually means missing basis — respond with vest FMV documentation, not automatic agreement.
NSO W-2 Box 12 Code V Explained
Box 12 Code V identifies NSO exercise spread included in Box 1 — do not report it again as separate wages.
When to Amend Return for RSU Basis
Amend when you have vest basis proof — but do not miss CP2000 deadlines while waiting for corrected broker forms.
Corrected 1099-B From Broker for RSU Sales
Corrected 1099-B usually fixes zero basis to vest FMV — use it on Form 8949 or amend if you already filed wrong.
RSU Wages on a W-2 With Two States
RSU vest FMV flows through W-2 Boxes 16–17 like salary — two state lines usually mean allocation across states, not double federal tax.
Why W-2 Box 1 Is Higher Than Your Salary
Box 1 is total taxable wages — RSU vest FMV belongs there alongside salary, not instead of it.
Two W-2s and RSU Vests in One Year
Each employer reports its own RSU vest FMV on its W-2 — combined income can outpace withholding from either job alone.
RSU Vest and Severance on the Same W-2
Severance and RSU vest FMV sum into W-2 Box 1 together — keep vest confirmations separate from severance paperwork for basis and unemployment questions.
Form 8949 Walkthrough for RSU Sales
Import 1099-B proceeds, enter vest FMV as basis, use the correct adjustment code when the broker did not report basis — then copy to Schedule D.