Restricted Stock

Report restricted stock and income from restricted stock in Schedule A. In addition, report your participation in a restricted stock plan in Schedule C, Part II. Report your spouse’s restricted stock in Schedule A only. 

Restricted Stock: Examples

For You

Schedule A

Reporting Unvested Restricted Stock

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

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

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

Block C: Report the total amount of income produced during the reporting period by marking the appropriate “Amount” column. If the amount of income is more than $200, you also need to report the type of income by marking the applicable “Type” column(s).

Reporting Restricted Stock That Has Vested

Report the stock and any income from the stock using the instructions in this guide for stock.

Schedule C, Part II

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

Terms: Describe what will happen to your restricted stock (e.g., retention until vesting, forfeiture of unvested restricted stock, acceleration of vesting prior to entering government service, etc.). If applicable, specify the timeframe in which these actions will occur. In addition, report any anticipated grants of restricted stock.

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 plan.

For Your Spouse

Schedule A

Report your spouse’s restricted stock using the guidance provided above “For You.”

Schedule C, Part II

Do not report a restricted stock 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.