Restricted stock units can produce wage income when the applicable tax event occurs and a separate capital gain or loss when shares are sold. These are related transactions, but they are not the same reporting step.

A brokerage tax statement may not contain every adjustment needed for employer stock. Reconcile the amount already included in compensation with the basis used for the sale so the same economic amount is not taxed twice through an incorrect basis entry.

Keep vesting statements, payroll details, trade confirmations, and the broker's supplemental information. Shares withheld or sold to cover taxes are part of the reconciliation. Do not assume that a small gain means the entire stock-compensation reporting is complete.

Your next steps

• Match vesting events to payroll records.
• Review stock-sale basis and broker supplements.
• Provide all employer equity documents, not only Form 1099-B.

General education, not individualized tax or legal advice. Illustrations use stated assumptions and do not promise a refund or tax saving.