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I have two questions about reporting the cost basis for vested restricted stock on my taxes. 1. On Feb 4, 2011, the value basis of a share was $39.21. 20 shares of restricted stock vested and 8 were sold to cover taxes. Form 1099-B shows the sale of the 8 shares @ $38.88. The commission was $19.95 and the SEC fee was $0.01. 1099-B Box 2 shows $291.08. The 1099-B does not list cost or other basis. Is the cost basis $38.88 x 8 ($311.04), $39.21 x 8 ($313.68), or something else? Do I then check the box for "Received a Form 1099-B and box 3 (Basis) was NOT reported to the IRS"? 2. I left the cost basis off my 2010 returns. I recorded $1807 in short term capital gains from the sale of restricted stock, but left the cost basis blank, so I think I paid taxes twice on that $1807. Can I still file an amended return for 2010 to add the cost basis?

August 27th, 2023

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