You opened your W-2 and see RSU in Box 14, higher Box 1 wages than your salary, or an employer memo about stock compensation — and you want to know exactly what RSU means on the form and which boxes to reconcile to vest confirmations.
Start here
What you need before using this
- for the year.
- All confirmations with dates and .
- Pay stubs from pay periods.
- Employer stock plan tax summary if provided.
- Prior-year if comparing wage growth.
Box 14 labels vary by employer. IRS Form W-2 instructions define official boxes — employer memos are supplemental.
Why this happens
IRS treats delivery at as compensation — employers report through like salary.
Box 1 aggregates all taxable wages: salary, bonus, , and other compensation.
There is no dedicated federal box labeled only for — dollars live inside Box 1 totals.
Box 14 may show employer-chosen labels such as , STOCK, or NQDC — formats are not standardized by IRS.
Box 3 Social Security wages and Box 5 Medicare wages may differ from Box 1 when items affect one tax but not another.
typically hits Boxes 1, 3, and 5 up to FICA wage base limits for Social Security.
appears in Box 2 federal tax withheld — not as a reduction of Box 1 wages.
Multiple vests in one year sum into one — no separate per .
December vests may post in January payroll — year follows when wages were paid per employer payroll rules.
W-2c corrects wages if employer misreported — original may omit late vests.
State wages in Boxes 16–19 follow state rules — may differ from Box 1 when multi-state.
on is not double taxation with — sale reports proceeds; basis should reflect .
Box 12 codes may appear for other benefits — wages themselves are usually not a separate Box 12 code.
Equity portal tax summaries are not W-2s — reconcile portal totals to Box 1.
What is on search intent often means Box 14 label — explain that Box 1 is the tax wage total.
What to check
- Box 1 vs salary plus sum of from confirmations.
- Box 14 label amount vs confirmations if present.
- Box 2 federal withheld vs pay stub YTD after vests.
- Boxes 3 and 5 for FICA on wages.
- State wage boxes if you moved during year.
- Employer name matches company that granted .
- W-2c received after initial for late vests.
- not substituted for wages.
Looking for a standalone IRS RSU box instead of Box 1 wages
What to check in your documents
- Boxes 1, 2, 3, 5, 14, and state boxes.
- Each confirmation PDF for the year.
- pay stubs with gross wages.
- W-2c if employer corrected wages.
- Equity portal year-end comp summary.
Box 14 RSU line plus Box 1 reconciliation
Illustration only, not your tax situation.
Questions people ask
- What is RSU on W-2?
- income reported as wages — primarily in Box 1 taxable wages, sometimes with Box 14 employer detail labeled .
- Which W-2 box is RSU income?
- Box 1 includes with other wages. Box 14 may show breakdown at employer discretion.
- Why is RSU on my W-2 if I did not sell?
- delivery is the wage event. You owe income tax on when shares , whether or not you sell afterward.
- Is RSU on W-2 the same as 1099-B?
- No. reports wages. reports share sales. Selling later uses basis from already in wages.
- W-2 Box 14 RSU — is it required?
- No. Box 14 is informational and employer-specific. Box 1 is the federal taxable wage total.
- RSU on W-2 but no Box 14?
- Common. Reconcile Box 1 to confirmations — absence of Box 14 does not mean were omitted.
- What if RSU is missing from W-2?
- Compare confirmations to Box 1. Request W-2c from employer if is omitted. See December guide.
- Social Security and Medicare boxes for RSU?
- wages usually flow to Boxes 3 and 5 until Social Security wage base is reached.
- RSU on W-2 and state tax?
- State wage boxes may include per state rules. Multi-state W-2s need allocation review.
- Related guides?
- on overview, Box 14 explained, pay stub after , and tax documents checklist.
When to get help from a tax pro
- Box 1 clearly excludes known .
- Two employers on with at both.
- Multi-state allocation disputes on wages.
- W-2c needed after filing with wrong wages.
Related calculators
Related pages
- 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.
- 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.
- Reading Your Pay Stub After an RSU Vest
Vest FMV adds to gross wages on the same pay stub as salary — supplemental withholding and FICA lines spike, but net pay alone does not prove your full-year tax is covered.
- December RSU Vest: Which W-2 Year?
RSU vest wages follow the calendar year your employer reports on Form W-2 — December vest dates and January payroll runs can disagree until payroll or a W-2c corrects the year.
- 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.
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.
RSU vest FMV as Box 1 wages; Box 14 employer memos are optional.
- About Form W-2 — Wage and Tax Statement
Internal Revenue Service · Official
W-2 box descriptions including Box 1 wages, Box 14 employer informational use, and withholding boxes.
- IRS Publication 525 — Taxable and Nontaxable Income
Internal Revenue Service · Official
Covers compensation income from stock-based pay, including restricted property under section 83.
- Equity Compensation — RSU taxation at vest and on sale
Charles Schwab (Workplace Financial Services) · Brokerage explainer
Plain-language explainer: RSU value at vest on W-2, FICA, withholding may not cover full tax, separate capital gains on sale.
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.