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

For You

Part 2

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 you received more than $200 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” for cash income over $200.

Income Amount:  Provide the exact amount of cash income over $200 during the reporting period.  Otherwise, select the “None (or less than $201)” category.

Reporting Stock Acquired through a Restricted Stock Unit Plan

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

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