去年賣了兩筆restricted stocks(RSU)。在w2上,有YTD earning和YTD deductibel的明細表。在YTD earning下,有一項叫“restricted stocks”,3w刀(比如),我的理解是去年所有vested restricted stocks的value。在YTD deduction下,有一項叫“RS tax paid by employee", 1w刀(比如),我的理解是這是RS vest的時候被e-trade賣掉付稅的那部分。(我的理解正確嗎?)
問題是:這項“RS TAX PAID BY EMPLOYEE”,1w刀,是負數(-1w刀)。(其他deduction項比如401k等,都是正數)。而taxable income,是按照YTD EARNING減掉YTD DEDUCTION來算的。這項是負數,就等於我的taxable income加了1w刀。豈有此理,為什麽已經被賣掉付稅的,又被加到我的taxable income裏邊來?那不是double tax嗎?
我的理解對嗎?誰能幫我解釋一下restricted stocks在w2上到底是怎麽個算法?