You are preparing to file (or planning ahead) and want a single list of paperwork that connects RSU vest income on your W-2 to 1099-B sales. This checklist is for U.S. employees with standard RSU grants — not a substitute for a CPA reviewing your return.
In plain terms
Gather before you start
- List each and whether you still hold or sold those shares.
- Download year-end equity summaries from Schwab, Fidelity, E*TRADE, or your plan admin.
- Gather and for the same tax year before opening tax software.
- Note any state move dates if you relocated during the year.
Document list for educational planning. Your plan administrator and broker labels may differ.
How the tax works
value is wage income — it should appear on your when shares .
When you sell, the broker reports proceeds on but often not the as basis.
Without records, software imports $0 basis and overstates .
State moves add residency and sourcing documents that payroll may not summarize for you.
What to check on your end
- Each confirmation: shares, per share, tax withheld, net shares delivered.
- Box 1 includes amounts for the year.
- proceeds match sales you remember; basis field is not blank or zero without a reason.
- Supplemental lot report ties sold shares to specific dates.
- Move records if you changed state mid-year.
Waiting until April to find vest prices
What to pull from your files
- confirmations (PDF from equity portal after each ).
- Pay stubs showing supplemental on pay periods.
- (wages, federal/state , Box 14 notes if present).
- and broker supplemental stock plan statement.
- Grant agreement and schedule (for grant type and timing).
- Lease, tax return, or domicile records for state moves.
Example scenario (hypothetical)
Illustration only, not your tax situation.
Questions people ask
- Do I need documents if I never sold RSU shares?
- You still need and confirmations for the year — the wage event already happened. Sales documents matter when you sell and receive .
- Why does my broker send a supplemental statement?
- Many brokers issue a separate stock plan report with and adjusted basis suggestions. It is not always transmitted to the IRS on , but it helps you file correctly.
- What should I ask a tax professional?
- Bring this checklist plus your forms. Ask them to reconcile wages to sales, confirm basis adjustments, and review state sourcing if you moved.
When a CPA is worth it
- records are missing and shows $0 basis on large sales.
- You had multiple employers, brokers, or states in one year.
- You received corrected or after filing.
- You mix with exercises or in the same year.
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.
Document checklist for reconciling W-2 vest wages to 1099-B sales.
- IRS — U.S. taxation of stock-based compensation (RSU vesting and W-2 reporting)
Internal Revenue Service · Official
Describes RSU income at vest, W-2 reporting in boxes 1/3/5, and ordinary income treatment.
- 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.
- 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.
Related calculators
- RSU Tax Calculator
Model federal and state taxes on your RSU vest, compare withholding to estimated tax, and see what you may keep.
- RSU Withholding Gap Calculator
Focus on the gap between what your employer withholds on RSU vests and what you may owe when everything is reconciled.
- RSU Cost Basis Calculator
Cost basis on sold RSUs usually ties back to vest FMV already taxed as wages — this tool helps you model that link.
Related pages
- 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 Taxes When Moving States
Moving mid-year can mean more than one state has a claim on part of your compensation — planning beats guessing.
- How RSUs Are Taxed
RSUs are usually taxed as wages when they vest, not when the grant is signed. This guide walks through the timeline in plain terms.
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.