Restricted Stock Unit

Report a restricted stock unit (RSU) and a related payment (in cash, stock or any other form) in Schedule A. Report your participation in a restricted stock unit plan in Schedule C, Part II. Report your spouse’s restricted stock units and related payments in Schedule A only.

Restricted Stock Unit: Examples

For You

Schedule A

Report a restricted stock unit if its value was more than $1,000 at the end of the reporting period, or if it produced more than $200 in income during the reporting period.

Block A: Provide the name of the employer and write “restricted stock unit.”

Block B: Report the value of the restricted stock unit by marking the appropriate column.

Block C: Write “cash” and the exact amount of income in the column labeled “Other Income” on the right side of the page. Mark the column labeled “None (or less than $201)” instead if (1) you received less than $201 in income or (2) you received income in the form of stock, rather than cash. Report any stock that you received as a separate line item entry, using the instructions in this guide for reporting stock.

Schedule C, Part II

You also need to report your participation in a restricted stock unit plan in Schedule C, Part II.

Terms: Describe what will happen to your restricted stock units (e.g., retention of RSUs, payout of vested RSUs, forfeiture of unvested RSUs, or accelerated payout of unvested RSUs prior to government appointment, etc.). If applicable, specify the timeframe in which these actions will occur and the form that any payout will take (e.g., cash or stock). In addition, report any anticipated grants of restricted stock units.

Parties: Provide the name of the employer as well as the city and state in which the employer is located.

Date: Provide the month and year in which you began participating in the restricted stock unit plan.

For Your Spouse

Schedule A

Report your spouse’s restricted stock unit in the same manner as described in the section titled “For You” above, except when reporting cash payments. Report a spouse’s cash payment only if the payment is more than $1,000, in contrast to the $200 threshold for report a cash payment to you. You do not need to provide the actual amount. Instead, write “spouse’s cash payment” in the “Other Income” column.

Schedule C, Part II

Do not report a restricted stock unit plan in which your spouse participates in Schedule C, Part II.

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This guide is not intended to provide investment advice, and you should not rely on statements in this guide when making investment decisions.