Restricted Stock

Report your restricted stock and income from restricted stock in Part 2.  In addition, report your participation in a restricted stock plan in Part 3 (see Part 3 of this guide for details).





Income Type

Income Amount


Widgets Unlimited, unvested restricted stock


$15,001 - $50,000


None (or less than $201)

For You

Part 2

Reporting Restricted Stock

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

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

EIFSelect “N/A.”

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

Income Type:  Specify the type(s) of income if the total amount of income during the reporting period exceeded $200.

Income Amount:  Select the category corresponding to the total amount of income received during the reporting period.

Reporting Restricted Stock That Has Vested and Has No Remaining Restrictions

Report the stock as you would any other stock.

Click Here for Frequently Asked Questions