When shares of stock from restricted stock units (RSUs) are delivered to an employee, how is information about the amount of compensation that must be included in their taxable income reported to them? As other income in box 3 of Form 1099-MISC, Miscellaneous Information. As the fair market value of shares received in box 4 of Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c). As proceeds in box 1d of Form 1099-B, Proceeds from Broker and Barter Exchange Transactions. As wages, tips, and other compensation in boxes 1, 3, and 5 of Form W-2, Wage and Tax Statement