{"id":11672,"date":"2015-02-16T23:01:11","date_gmt":"2015-02-17T07:01:11","guid":{"rendered":"http:\/\/www.jinmei.org\/blog\/?p=11672"},"modified":"2015-02-16T23:01:11","modified_gmt":"2015-02-17T07:01:11","slug":"rsu%e3%81%a8%e3%81%9d%e3%81%aetax-return%e3%83%87%e3%83%93%e3%83%a5%e3%83%bc%e8%a8%98%e9%8c%b2","status":"publish","type":"post","link":"https:\/\/www.jinmei.org\/blog\/2015\/02\/16\/11672","title":{"rendered":"RSU\u3068\u305d\u306etax return\u30c7\u30d3\u30e5\u30fc\u8a18\u9332"},"content":{"rendered":"<p>\u5f15\u304d\u7d9a\u304d\u78ba\u5b9a\u7533\u544a\u30b7\u30ea\u30fc\u30ba\u3002<\/p>\n<p>RSU(Restricted Stock Unit)\u306f\u3001\u682a\u5f0f\u30d9\u30fc\u30b9\u306e\u5831\u916c(\u7d66\u4e0e)\u306e\u4e00\u7a2e\u3002\u305d\u306e\u516c\u5f0f\u306a\u5b9a\u7fa9\u306fIRS\u306e\u30b5\u30a4\u30c8\u306e\u60c5\u5831\u3067\u306f\u898b\u3064\u3051\u3089\u308c\u306a\u304b\u3063\u305f\u304c\u3001\u4e00\u822c\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4ed5\u7d44\u307f\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3088\u3046\u3060\u3002<\/p>\n<ul>\n<li>\u96c7\u7528\u4e2d\u306e\u3042\u308b\u6bb5\u968e\u3067\u3001\u52e4\u52d9\u5148\u306e\u4e00\u5b9a\u6570\u306e\u682a\u5f0f\u3092\u4e00\u5b9a\u306e\u6761\u4ef6(\u5c06\u6765\u306e\u7279\u5b9a\u306e\u65e5\u306a\u3069)\u3067\u53d7\u3051\u53d6\u308b\u6a29\u5229\u304c\u8a8d\u3081\u3089\u308c\u308b(grant)<\/li>\n<li>\u6761\u4ef6\u304c\u6e80\u305f\u3055\u308c\u308b\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u305f\u6570\u306e\u682a\u5f0f\u304c\u4ed8\u4e0e\u3055\u308c(vested)\u3001\u3053\u308c\u306f\u81ea\u7531\u306b\u58f2\u5374\u3067\u304d\u308b<\/li>\n<li>grant\u3055\u308c\u305f\u3059\u3079\u3066\u306e\u6570\u306e\u682a\u5f0f\u304cvest\u3055\u308c\u308b\u524d\u306b\u9000\u8077\u3057\u305f\u5834\u5408\u306f\u3001\u6b8b\u308a\u306e\u6a29\u5229\u306f\u653e\u68c4\u3055\u308c\u308b<\/li>\n<\/ul>\n<p><!--more--><\/p>\n<p>\u307e\u305f\u3001\u3053\u308c\u3082IRS\u306e\u30b5\u30a4\u30c8\u5185\u304b\u3089\u306f\u660e\u78ba\u306a\u898f\u5b9a\u304c\u898b\u3064\u3051\u3089\u308c\u306a\u304b\u3063\u305f\u304c\u3001RSU\u3068\u3057\u3066\u4ed8\u4e0e\u3055\u308c\u305f\u682a\u5f0f\u306f\u3001vest\u6642\u70b9\u306e\u6642\u4fa1\u3092\u3082\u3068\u306b\u7d66\u4e0e(ordinary income)\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u306e\u6240\u5f97\u3068\u306a\u308b(\u3055\u3089\u306b\u3044\u3046\u3068social security\u3084medicare\u7a0e\u306e\u5bfe\u8c61\u306b\u3082\u306a\u308b)\u3002\u3055\u3089\u306b\u3001vest\u306e\u6642\u70b9\u3067\u7d66\u4e0e\u3068\u540c\u69d8\u306b\u7a0e\u91d1\u306e\u5929\u5f15\u304d\u3092\u53d7\u3051\u308b\u3002\u5929\u5f15\u304d\u306e\u65b9\u6cd5\u306b\u306f\u4f55\u7a2e\u985e\u304b\u3042\u308a\u3001\u4e3b\u306a\u3082\u306e\u3068\u3057\u3066\u4ee5\u4e0b\u304c\u3042\u308b:<\/p>\n<ul>\n<li>Cash Transfer: \u4ed8\u4e0e\u3055\u308c\u305f\u682a\u5f0f\u3092\u7ba1\u7406\u3059\u308b\u8a3c\u5238\u4f1a\u793e\u306e\u53e3\u5ea7\u306b\u3042\u3089\u304b\u3058\u3081\u5929\u5f15\u304d\u306b\u5fc5\u8981\u306a\u73fe\u91d1\u3092\u5165\u91d1\u3057\u3066\u304a\u304f\u3002\u682a\u5f0f\u304c\u4ed8\u4e0e\u3055\u308c\u308b\u3068\u3001\u5929\u5f15\u304d\u306b\u5fc5\u8981\u306a\u984d\u304c\u8a3c\u5238\u4f1a\u793e\u304b\u3089\u52e4\u52d9\u5148\u306b\u9001\u91d1\u3055\u308c\u308b\u3002\u3053\u306e\u5834\u5408\u306f\u4ed8\u4e0e\u3055\u308c\u305f\u682a\u5f0f\u5168\u4f53\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/li>\n<li>Sell-to-Cover: \u4ed8\u4e0e\u3055\u308c\u305f\u682a\u5f0f\u306e\u3046\u3061\u3001\u6642\u4fa1\u3067\u5929\u5f15\u304d\u306b\u5fc5\u8981\u306a\u91d1\u984d\u306b\u76f8\u5f53\u3059\u308b\u682a\u6570\u3092\u81ea\u52d5\u7684\u306b\u58f2\u5374\u3057\u3001\u305d\u308c\u304c\u52e4\u52d9\u5148\u306b\u9001\u91d1\u3055\u308c\u308b\u3002\u6b8b\u3063\u305f\u682a\u5f0f\u306f\u81ea\u7531\u306b\u58f2\u5374\u3067\u304d\u308b<\/li>\n<li>Same Day Sale: \u4ed8\u4e0e\u3055\u308c\u305f\u682a\u5f0f\u5168\u90e8\u3092vest\u306e\u6642\u70b9\u3067\u81ea\u52d5\u7684\u306b\u58f2\u5374\u3059\u308b\u3002\u305d\u306e\u3046\u3061\u5929\u5f15\u304d\u984d\u304c\u52e4\u52d9\u5148\u306b\u9001\u91d1\u3055\u308c\u3001\u6b8b\u308a\u306f\u8a3c\u5238\u4f1a\u793e\u306e\u73fe\u91d1\u53e3\u5ea7\u306b\u5165\u91d1\u3055\u308c\u308b<\/li>\n<\/ul>\n<p>\u666e\u901a\u306e\u4e0a\u5834\u4f01\u696d\u306b\u8ee2\u8077\u3057\u305f\u7d50\u679c\u3001RSU\u306b\u3064\u3044\u3066\u3082\u30c7\u30d3\u30e5\u30fc\u3092\u679c\u305f\u3059\u3053\u3068\u306b\u306a\u308a\u3001\u6628\u5e74\u6700\u521d\u306evest\u3092\u53d7\u3051\u305f\u306e\u3060\u304c\u3001ESPP\u306e\u5834\u5408\u3068\u540c\u69d8\u306b\u3001\u4ed8\u4e0e\u3055\u308c\u305f\u682a\u5f0f\u3092\u3069\u3046\u3059\u308b\u304b\u3001\u307e\u305fRSU\u7279\u6709\u306e\u4e8b\u60c5\u3068\u3057\u3066\u5929\u5f15\u304d\u65b9\u6cd5\u3068\u3057\u3066\u3069\u308c\u3092\u9078\u629e\u3059\u308b\u304b\u3068\u3044\u3046\u554f\u984c\u304c\u767a\u751f\u3057\u305f\u3002\u304c\u3001\u5b9f\u969b\u306b\u306fRSU\u306e\u5834\u5408\u306f\u63a1\u308b\u3079\u304d\u30aa\u30d7\u30b7\u30e7\u30f3\u306f\u57fa\u672c\u7684\u306b\u4e00\u3064\u3057\u304b\u3042\u308a\u5f97\u306a\u3044: vest\u5f8c\u306b\u76f4\u3061\u306b\u5168\u682a\u58f2\u5374\u3001\u5929\u5f15\u304d\u65b9\u6cd5\u3068\u3057\u3066\u306f(\u53ef\u80fd\u306a\u3089)Same Day Sale\u3092\u9078\u629e\u3001\u3067\u3042\u308b\u3002<\/p>\n<p>ESPP\u3068\u7570\u306a\u308a\u3001RSU\u306b\u306f\u4ed8\u4e0e\u3055\u308c\u305f\u5f8c\u306e\u682a\u5f0f\u306b\u3064\u3044\u3066\u306e\u7a0e\u512a\u9047\u63aa\u7f6e\u306f\u306a\u3044\u3002\u3057\u305f\u304c\u3063\u3066\u3001vest\u3055\u308c\u305f\u76f4\u5f8c\u306e\u72b6\u614b\u306f\u3001\u300c\u682a\u5f0f\u306e\u6642\u4fa1\u76f8\u5f53\u984d\u306e\u73fe\u91d1\u3092\u30dc\u30fc\u30ca\u30b9\u3068\u3057\u3066\u3082\u3089\u3044\u3001\u305d\u306e\u5168\u984d\u3067\u52e4\u3081\u5148\u306e\u682a\u5f0f\u3092\u8cfc\u5165\u3001\u305d\u306e\u5f8c\u76f4\u3061\u306b\u5929\u5f15\u304d\u5206\u76f8\u5f53\u306e\u73fe\u91d1\u3092\u52e4\u3081\u5148\u306b\u8fd4\u5374\u300d\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u306e\u306b\u7b49\u3057\u3044\u3002\u3053\u3053\u3067\u3001\u3053\u306e\u300c\u30dc\u30fc\u30ca\u30b9\u300d\u5168\u984d\u3092\u6295\u5165\u3057\u305f\u682a\u5f0f\u3092\u4fdd\u6709\u3059\u308b\u7279\u5225\u306a\u7406\u7531\u304c\u306a\u3044\u9650\u308a\u3001\u305d\u3082\u305d\u3082\u8cfc\u5165\u3057\u305f\u5224\u65ad\u304c\u9593\u9055\u3044\u3060\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308a\u3001\u5024\u52d5\u304d\u306e\u306a\u3044\u3046\u3061\u306b\u305d\u308c\u3092\u89e3\u6d88\u3059\u308b\u306e\u304c\u6700\u3082\u7406\u306b\u304b\u306a\u3063\u305f\u884c\u52d5\u306b\u306a\u308b\u3002\u7b46\u8005\u306e\u5834\u5408\u306f\u3001\u7279\u5b9a\u306e\u682a\u5f0f\u306e\u5c06\u6765\u6027\u306b\u3064\u3044\u3066\u306e\u81ea\u3089\u306e\u5224\u65ad\u529b\u3092\u4fe1\u7528\u3057\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u3069\u306e\u6642\u70b9\u306e\u3069\u3093\u306a\u500b\u5225\u306e\u682a\u5f0f\u3067\u3082\u4fdd\u6709\u3059\u308b\u7406\u7531\u306f\u306a\u304f\u3001\u300c\u89e3\u6d88(=\u58f2\u5374)\u300d\u304c\u552f\u4e00\u306e\u59a5\u5f53\u306a\u9078\u629e\u80a2\u306b\u306a\u308b\u3002\u7279\u5b9a\u306e\u682a\u5f0f\u306e\u58f2\u8cb7\u3067\u5229\u76ca\u3092\u4e0a\u3052\u308b\u81ea\u4fe1\u306e\u3042\u308b\u4eba\u306a\u3089\u3001\u4e00\u90e8\u306f\u4fdd\u6709\u3057\u3066\u3082\u3044\u3044\u304b\u3082\u3057\u308c\u306a\u3044\u304c\u3001\u91d1\u984d\u30fb\u8cfc\u5165\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u3082\u306b\u81ea\u5206\u3067\u9078\u629e\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u5c11\u306a\u304f\u3068\u3082\u5168\u682a\u4fdd\u6709\u3057\u7d9a\u3051\u308b\u3068\u3044\u3046\u9078\u629e\u304c\u6700\u5584\u3068\u3044\u3046\u30b1\u30fc\u30b9\u306f\u3054\u304f\u7a00\u3060\u308d\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u76f4\u3061\u306b\u5168\u682a\u58f2\u5374\u300d\u3068\u3044\u3046\u65b9\u91dd\u306b\u3088\u308a\u3001\u5929\u5f15\u304d\u65b9\u6cd5\u3068\u3057\u3066\u3082\u81ea\u52d5\u7684\u306bSame Day Sale\u304c\u6700\u5584\u3068\u3044\u3046\u3053\u3068\u306b\u6c7a\u307e\u308b\u3002\u5373\u6642\u58f2\u5374\u3092\u9078\u3076\u304b\u3089\u306b\u306f\u3001\u8cfc\u5165\u6642\u3068\u58f2\u5374\u6642\u306e\u5dee\u984d\u304c\u5c11\u306a\u3044\u65b9\u304c\u671b\u307e\u3057\u304f\u3001Same Day Sale\u306f\u305d\u308c\u3092\u6700\u5c0f(\u3068\u3044\u3046\u304b\u30bc\u30ed)\u306b\u3067\u304d\u308b\u552f\u4e00\u306e\u9078\u629e\u80a2\u3060\u304b\u3089\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u4e8b\u52d9\u51e6\u7406\u306e\u70b9\u3067\u3082\u3001\u81ea\u3089\u58f2\u5374\u3057\u306a\u304f\u3066\u6e08\u3080\u306e\u3067\u697d\u306b\u306a\u308b\u3057\u3001\u7a0e\u91d1\u51e6\u7406\u306e\u624b\u9593\u306e\u4e0a\u3067\u3082\u3001\u5dee\u984d\u304c\u306a\u3044\u65b9\u304ccapital gain\/loss\u306e\u8a08\u7b97\u7b49\u3092\u7701\u3051\u3066\u697d\u3067\u3042\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6b8b\u5ff5\u306a\u304c\u3089\u3001\u30c7\u30d3\u30e5\u30fc\u6bb5\u968e\u3067\u306f\u3053\u3053\u307e\u3067\u306e\u8003\u5bdf\u304c\u9593\u306b\u5408\u308f\u305a\u3001\u5929\u5f15\u304d\u65b9\u5f0f\u3068\u3057\u3066\u306fdefault\u3068\u3057\u3066\u6307\u5b9a\u3055\u308c\u3066\u3044\u305fSell-to-Cover\u3092\u4f55\u3068\u306a\u304f\u9078\u629e\u3057\u3066\u3057\u307e\u3063\u305f\u3002\u3069\u3046\u3082\u5f8c\u304b\u3089\u3053\u306e\u9078\u629e\u3092\u5909\u3048\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3088\u3046\u3067\u3001\u4eca\u5f8c\u306evest\u5206\u306b\u3064\u3044\u3066\u3082Sell-to-Cover\u3092\u53d7\u3051\u5165\u308c\u308b\u3057\u304b\u306a\u3044\u3088\u3046\u3060\u3002<\/p>\n<p>RSU\u95a2\u9023\u306etax return\u3082\u4eca\u56de\u304c\u30c7\u30d3\u30e5\u30fc\u3068\u306a\u308b\u3002\u7533\u544a\u306b\u306fESPP\u540c\u69d8\u3001\u8a3c\u5238\u4f1a\u793e\u304b\u3089\u9001\u3089\u308c\u3066\u304f\u308b1099-B\u3068\u52e4\u52d9\u5148\u304b\u3089\u306eform 3922\u306e\u60c5\u5831\u3092\u4f7f\u3046\u306e\u3060\u304c\u3001ESPP\u306b\u6bd4\u3079\u308b\u3068\u3053\u3061\u3089\u306f\u7c21\u5358\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305a\u30011099-B\u306e\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u611f\u3058:<\/p>\n<p class=\"mainimage\">\n  <img decoding=\"async\" src=\"\/image\/20150216\/1099b-rsu.png\" width=\"480\" alt=\"\" \/>\n<\/p>\n<p>\u6628\u5e74\u3042\u3063\u305fvest\u306f\u4e00\u5ea6\u3060\u3051\u306a\u306e\u3060\u304c\u3001\u81ea\u5206\u81ea\u8eab\u3067\u306e\u58f2\u5374\u306b\u52a0\u3048\u3066sell-to-cover\u306e\u5206\u304c\u3042\u308b\u306e\u30672\u884c\u5206\u306e\u5831\u544a\u304c\u3042\u308b\u3002\u3053\u306e\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u3001\u7d66\u4e0e\u76f8\u5f53\u5206\u304cform 3922\u306e\u6dfb\u4ed8\u306e\u660e\u7d30\u306b&#8221;W-2 Income&#8221;\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u30011099-B\u306b\u304a\u3044\u3066\u306f\u3001Box 3\u306b\u304a\u3044\u3066&#8221;Basis Not Reported to the IRS&#8221;\u3068\u306a\u3063\u3066\u304a\u308a\u3001Form 8949\u306ePart I\u3067\u306fbox B\u3092\u9078\u3079\u3068\u306e\u6307\u793a\u304c\u3042\u308b(ESPP\u306e\u5834\u5408\u306f\u3053\u3053\u306fbox A\u3067\u3042\u3063\u305f)\u3002<\/p>\n<p>TaxACT\u3067\u306e\u7533\u544a\u65b9\u6cd5\u306f\u3001TaxACT\u81ea\u8eab\u304c<a href=\"http:\/\/www.taxact.com\/support\/1035\/restricted-stock-units-rsus-and-backup-withholding\/FAQDisplay.asp\">FAQ<\/a>\u3068\u3057\u3066\u516c\u958b\u3057\u3066\u3044\u308b\u30021099-B\u306e\u6570\u5b57\u3092\u5165\u529b\u3057\u305f\u4e0a\u3067\u3001&#8221;Cost or Other Basis&#8221;\u306e\u30d5\u30a3\u30fc\u30eb\u30c9\u306b\u7d66\u4e0e\u76f8\u5f53\u90e8\u5206\u306e\u91d1\u984d\u3092\u5165\u308c\u308c\u3070\u3088\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5f15\u304d\u7d9a\u304d\u78ba\u5b9a\u7533\u544a\u30b7\u30ea\u30fc\u30ba\u3002 RSU(Restricted Stock Unit)\u306f\u3001\u682a\u5f0f\u30d9\u30fc\u30b9\u306e\u5831\u916c(\u7d66\u4e0e)\u306e\u4e00\u7a2e\u3002\u305d\u306e\u516c\u5f0f\u306a\u5b9a\u7fa9\u306fIRS\u306e\u30b5\u30a4\u30c8\u306e\u60c5\u5831\u3067\u306f\u898b\u3064\u3051\u3089\u308c\u306a\u304b\u3063\u305f\u304c\u3001\u4e00\u822c\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4ed5\u7d44\u307f\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3088\u3046\u3060\u3002 \u96c7\u7528\u4e2d\u306e\u3042\u308b\u6bb5\u968e\u3067\u3001\u52e4\u52d9\u5148\u306e\u4e00\u5b9a\u6570\u306e\u682a\u5f0f\u3092\u4e00\u5b9a\u306e\u6761\u4ef6(\u5c06\u6765\u306e\u7279\u5b9a\u306e\u65e5\u306a\u3069)\u3067\u53d7\u3051\u53d6\u308b\u6a29\u5229\u304c\u8a8d\u3081\u3089\u308c\u308b(grant) \u6761\u4ef6\u304c\u6e80\u305f\u3055\u308c\u308b\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u305f\u6570\u306e\u682a\u5f0f\u304c\u4ed8\u4e0e\u3055\u308c(vested)\u3001\u3053\u308c\u306f\u81ea\u7531\u306b\u58f2\u5374\u3067\u304d\u308b grant\u3055\u308c\u305f\u3059\u3079\u3066\u306e\u6570\u306e\u682a\u5f0f\u304cvest\u3055\u308c\u308b\u524d\u306b\u9000\u8077\u3057\u305f\u5834\u5408\u306f\u3001\u6b8b\u308a\u306e\u6a29\u5229\u306f\u653e\u68c4\u3055\u308c\u308b<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[19],"class_list":["post-11672","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-finance"],"_links":{"self":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/11672","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/comments?post=11672"}],"version-history":[{"count":4,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/11672\/revisions"}],"predecessor-version":[{"id":11677,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/11672\/revisions\/11677"}],"wp:attachment":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/media?parent=11672"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/categories?post=11672"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/tags?post=11672"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}