去年卖了两笔restricted stocks(RSU)。在w2上,有YTD earning和YTD deductibel的明细表。在YTD earning下,有一项叫“restricted stocks”,3w刀(比如),我的理解是去年所有vested restricted stocks的value。在YTD deduction下,有一项叫“RS tax paid by employee", 1w刀(比如),我的理解是这是RS vest的时候被e-trade卖掉付税的那部分。(我的理解正确吗?)
问题是:这项“RS TAX PAID BY EMPLOYEE”,1w刀,是负数(-1w刀)。(其他deduction项比如401k等,都是正数)。而taxable income,是按照YTD EARNING减掉YTD DEDUCTION来算的。这项是负数,就等于我的taxable income加了1w刀。岂有此理,为什么已经被卖掉付税的,又被加到我的taxable income里边来?那不是double tax吗?
我的理解对吗?谁能帮我解释一下restricted stocks在w2上到底是怎么个算法?