Restricted Stock Unit (RSU)

Report your spouse’s restricted stock units and income from restricted stock units in Part 5.





Income Type

Income Amount


Widgets Unlimited, vested restricted stock units


$15,001 - $50,000

cash payment



Xylophone Technologies Corporation, unvested restricted stock units


$15,001 - $50,000


None (or less than $201)

For Your Spouse

Part 5

Reporting Restricted Stock Units

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

Description:  Provide the name of the employer, write “restricted stock unit,” and indicate whether the restricted stock unit is vested.  In addition, for a privately held business, describe the line of business, unless you have already provided this information in another entry.

EIF:  Select “N/A.”

Value:  Report the value of the restricted stock unit by selecting the appropriate category.

Income Type:  Write “cash payment” to describe cash income.

Income Amount:  Select the “None (or less than $201)” category if your spouse has not received any cash income.  Do not complete this field if your spouse has received income because writing “cash payment” in the “Income Type” field is sufficient.

Reporting Stock Acquired through a Restricted Stock Unit Plan

Report any stock that your spouse acquired as a separate line entry, using the standard instructions for stock.