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Do I have to do anything to report those RSUs as an investment, or does just handling the W-2 cover me from a tax reporting perspective? And if I do have to report them as an investment, what reporting form am I missing, so that I know what to ask for when digging up a replacement?

The W-2 documents the ordinary income received based on the fair market value of the stock shares that vested. You should have also received a 1099 from the brokerage administering the employee stock account that documents the sale of the stocks. You still need to report that sale on your 8949 and/or Schedule D, but since the stocks were granted at fair market value (which was already taxed as ordinary income based on your W-2), and should have also been sold at the same fair market value, it shouldn't be a capital gain. In fact, you generally have a small capital loss, due to the SEC fees, and any other commissions or other fees paid.

If you had chosen to keep shares, the administrator will still generally sell any partial shares* that vested, plus enough whole shares to cover the taxes (ordinary income at 22% for Federal, plus any state/local income tax plus OASDI and Medicare, so, depending on your state/local taxes, about 30% - 40% of your vested shares will probably be sold). Typically, due to selling whole shares, there ends up being some cash left after covering the taxes, and that cash would have come to you in a supplemental paycheck, similar to the one you got for liquidating all the shares. Again, you would have documented the ordinary income through the W-2 and the sale of the shares sold using the 1099. The basis in the remaining stocks would be the fair market value that the grant was based on.

*With some brokerages now allowing partial share initial purchases, it may be that those brokerages will only sell the exact amount and leave you holding partial shares. That would depend on the brokerage.

AJ
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