Restricted stock vs RSUs vs stock options
Three instruments, three tax timelines. Knowing which you hold determines every planning move.
Restricted stock
You own actual shares subject to forfeiture. Taxed at vesting unless you file an 83(b) election, which shifts the tax to grant date value.
RSUs
A promise to deliver shares later. No 83(b) election is available; income lands at vest or settlement, always as ordinary wages.
Options
The right to buy at a fixed price. Nothing is taxed until you exercise, and ISOs offer capital gains treatment that neither RSUs nor restricted stock can match.
Educational content, not tax advice. Your outcome depends on your grant documents, income and state. Equity Tax Engine models your actual position — join the waitlist.