Taxpayer receives RSU stock

benefits from employer. Here are

the facts regarding the

employee stock activity in $2023$:

On $1/15/2023,50$ shares RSU

$($FMV $$40/$share$)$ vested.

Shares were granted

$06/15/2022($FMV $$30$ on

grant date$).$

On $6/15/2023,100$ shares

RSU $($FMV $$45/$share$)$ were

granted, vesting date

$1/15/2023$

Did not sell any RSU shares in

$2023$

Is this statement true?

Taxpayer does not need to

report anything on the $2023$

tax return for the RSU shares

that were granted on

$\frac{6}{15}\frac{?}{2023}.$ Taxpayer will

report them in the year the

shares vest.