You sold RSU shares from several vest dates in one trade — or tax software collapsed your sales into one wrong line. You need separate basis and holding period per lot on Form 8949.
Start here
What you need before using this
- for the sale (summary or lot detail).
- confirmation for every grant ID and behind the sold shares.
- Broker supplemental tax lot report if available.
- Trade confirmation showing total shares sold and price.
- Whether you can specific-identify lots or broker used FIFO.
Form 8949 reporting follows IRS instructions for your tax year. Broker layouts vary.
Why this happens
Brokers often aggregate sales on one row. basis fixes require knowing which dates supplied the sold shares.
Form 8949 lists each sale or each logical lot. IRS instructions describe reporting when brokers report summary totals vs lot detail.
differs by date. Selling 100 shares might include 25 from a $50 and 75 from a $80 — blended basis is wrong if you use one average without support.
Holding period differs by lot. A sale in March 2025 might include long-term shares from a March 2024 and short-term shares from a June 2024 on the same ticket.
Tax software imports one line and one $0 basis. You expand detail or override to multiple Form 8949 lines.
Adjustment codes on Form 8949 explain basis corrections when broker-reported basis was incomplete.
Covered vs noncovered on Box 5 affects which Form 8949 checkbox applies — many sales are noncovered.
Wash sales on one lot do not erase wage income from another lot's in the same month.
at each past may have left separate broker lots labeled by grant ID in supplemental reports.
Corporate stock splits adjust share count per lot but keep separate acquisition dates.
Transferring brokerage accounts (ACATS) should carry lot history — verify after transfer before selling.
of and lots must stay separate — different basis rules.
Capital loss on one lot and gain on another in one trade net on Schedule D but still need lot detail on Form 8949.
Amended returns for prior years need the same lot reconstruction from saved PDFs.
Specific identification: if you told your broker which lots to sell before settlement, use that mapping on Form 8949.
TurboTax, FreeTaxUSA, and H&R Block each handle multiple lots differently — expand imported rows before accepting summary gain.
Partial share sales from one : basis is proportional to shares sold divided by shares in that lot.
shares received as net settlement create lots with same as gross — withheld shares are not a second lot you owned.
Year-end tax-loss harvesting sales of employer stock plus January can trigger wash sales — coordinate dates with the wash sale guide.
What to check
- One Form 8949 line per lot or per required reporting unit per IRS instructions.
- Proceeds allocated across lots sums to total proceeds.
- Basis per lot matches confirmation times shares from that lot.
- Short-term vs long-term column matches each lot's -to-sale period.
- Adjustment amount when broker basis was $0 or wrong.
- Grant ID on supplemental report matches PDF.
- Software did not drop wash sale Box 1g adjustments.
- Schedule D totals tie to Form 8949.
One Form 8949 line with guessed average basis for all RSU shares
What to check in your documents
- Every confirmation for sold shares.
- Broker supplemental stock plan tax lot detail.
- and trade confirm.
- Form 8949 draft with multiple lines.
- Schedule D summary.
- Prior-year Form 8949 if carryover lots involved.
One sale ticket, two vest lots, different gain
Illustration only, not your tax situation.
Questions people ask
- Do I need separate Form 8949 lines for each RSU vest?
- Generally yes when lots have different basis or holding periods. IRS instructions and your software determine whether to combine or split — lot facts must be correct either way.
- 1099-B shows one summary line — what do I do?
- Use confirmations and broker supplemental detail to split proceeds and basis across lots on Form 8949. The summary proceeds total should still match.
- Can I average basis across all my RSU vests?
- Only if you have consistent support and method allowed for your facts. -date per lot is the standard approach for .
- FIFO sold my newest vest first — does that matter?
- Yes for short-term vs long-term character. If you could have identified older lots, compare tax impact — future planning only after the sale.
- Which adjustment code for RSU basis fixes?
- See Form 8949 instructions for the year you file when broker basis was reported but wrong. Many filers use codes for basis adjustments when basis was incomplete.
- Multiple grants in one sale?
- Treat each as its own lot. Original and refresh grants both use on their respective delivery dates.
- TurboTax merged my lots — how to split?
- Edit the stock sale interview to add rows per lot or enter adjustments. See taxes in TurboTax guide for workflow — expand detail before e-filing.
- Does multiple lots change W-2 reporting?
- No. Each already hit in its year. Form 8949 only reports the sale.
- Sold partial shares from one vest?
- Basis is proportional: shares sold divided by shares vested times total for that lot.
- Which calculator helps multiple lots?
- Run the calculator once per lot or use the adjustment helper per sale line before combining on Form 8949.
When to get help from a tax pro
- Dozens of micro-vests in one sale.
- Broker supplemental report disagrees with PDFs.
- Corporate merger converted lots into new ticker.
- Amending prior years with incomplete lot records.
Related calculators
Related pages
- 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.
- How to Adjust RSU Cost Basis
Basis adjustments connect vest wage income to later sales. document FMV from vest records.
- 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.
- RSU Supplemental Stock Plan Lot Detail Explained
Supplemental lot detail reports often hold the vest price you need when 1099-B basis is wrong.
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.
Lot-level Form 8949 reporting when multiple RSU vest dates sold together.
- 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.
- About Schedule D (Form 1040) — Capital Gains and Losses
Internal Revenue Service · Official
Summary of capital gains and losses from Form 8949.
- 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.
For learning, not filing
VestingTax.com is not a CPA firm or tax preparer. Grants, employers, and states all differ. Use the cited IRS and state sources above, your own documents, and a qualified tax professional before you make decisions from this guide.