For RSUs typically the amount vested is taxed as income. Often the broker sells shares to cover this and withholds the money for taxes. At that point your basis

For RSUs typically the amount vested is taxed as income. Often the broker sells shares to cover this and withholds the money for taxes. At that point your basis is the value of the stock on the day it vested. As always, be sure to check with your accountant/tax professional for your own situation.