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RSU tax calculator

Which tax form is 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.

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.

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Filing season is here and you are not sure whether RSU income belongs on the W-2 alone, a separate form, or something from your broker — and whether Form 3921 or Form 8949 applies to your situation.

In plain terms

income belongs on as wages — there is no separate IRS form just for the . When you sell shares, reports the sale; you detail it on Form 8949 and Schedule D, usually with a basis adjustment so you are not taxed twice on value.

Gather before you start

  • from your employer.
  • from your broker (may arrive separately from ).
  • confirmations for each lot you sold.
  • Equity portal year-end summary if available.

How the tax works

Congress and the IRS classify value as wages, not as a purchase of stock. Your employer reports that compensation on Box 1 for the year. There is no standalone form — searching for one usually means you are mixing up the wage step with the later sale step.

Brokers report investment dispositions on when you sell. The broker knows sale proceeds and trade date but often does not know from payroll, so may show $0 even though you already paid income tax on the through the .

Form 8949 bridges wages and sales. You list proceeds from , enter basis equal to from your confirmation, and use an adjustment code when reported basis differs from your correct basis. Schedule D rolls Form 8949 totals into or loss on Form 1040.

Form 3921 is for exercises, not . purchases use different forms and holding-period rules. If your grant paperwork says or restricted stock unit, your form stack is at and plus Form 8949 at sale — not Form 3921.

State forms follow the same split: wage forms pull from state boxes; flows from Schedule D. A single lifecycle can touch four forms across two tax years without any -specific IRS schedule.

What to check on your end

  • Box 1 — does it include totals?
  • — proceeds, basis column, covered vs noncovered.
  • Whether you need Form 8949 adjustments.
  • Schedule D summary matches your intent.
  • State forms mirror wage and gain reporting.

Looking for a standalone RSU tax form

There is no special -only IRS form. The flows through ; the sale flows through and Schedule D. Searching for a single form misses the two-step reporting path.

What to pull from your files

  • (all copies).
  • and broker supplemental statement.
  • confirmation emails or PDFs.
  • Form 8949 as prepared in tax software.
  • State wage form equivalents if applicable.

Example scenario (hypothetical)

Illustration only, not your tax situation.

Example: One employer includes $25,000 of wages. Later, a shows an sale with $26,000 proceeds and blank basis. You report the sale on Form 8949 with $25,000 basis tied to records, not $0 from the broker.

Questions people ask

Is there a dedicated tax form for RSU at vest?
No. income is wage income reported on by your employer. You include the when filing Form 1040.
What tax form do I use when I sell RSU shares?
Your broker sends . You use that data on Form 8949 and Schedule D. Basis should generally equal the already on your .
What is Form 8949 for RSUs?
Form 8949 lists each stock sale with proceeds, basis, and adjustments. sales often need a basis adjustment when shows $0 — see the Form 8949 walkthrough for columns and codes.
Does Form 3921 apply to RSUs?
Form 3921 is for exercises, not . recipients typically look at and instead.
Employer and broker names differ — same forms?
Yes. comes from your employer; from your brokerage. Match lots by and share count, not by whether the company name matches on both forms.

When a CPA is worth it

  • You have and sales on multiple forms.
  • Employer and broker names differ and matching is confusing.
  • You transferred shares between accounts and basis did not follow.
  • You file in a state with different wage reporting rules.

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.

How RSU vest wages and share sales appear on W-2, 1099-B, and Form 8949.

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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.

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