META RSU 1099-B Basis Mismatch: W-2 Basis Defense
PROOF LOG #030
META RSU 1099-B Basis Mismatch: W-2 Basis Defense
Broker basis is not the same as W-2 taxed basis.
The broker sale surface may not carry W-2-supported §83 basis from the vest record.
FDL verifies the prepared RSU basis path from vest record to sale result.
RSUs vested.
The vest value was reported through W-2 compensation.
But the 1099-B surface may not carry the W-2-supported §83 basis clearly.
In this META case, FDL verifies the prepared §83 basis path from vest to sale.
Broker basis ≠ W-2 taxed basis.
Proof Summary
Problem: Broker 1099-B basis surface can miss or understate W-2-supported §83 basis from the vest record.
Prepared input: CPA-prepared META RSU vest record establishes §83 basis from W-2-supported FMV.
Board result: Audit Trail shows basis created at vest. Tax Report shows the sale using that basis. Tax Alpha Dashboard makes W-2 Basis (§83) visible.
Boundary: FDL does not replace payroll, CPA judgment, or Form 8949 filing judgment. FDL verifies prepared, in-scope RSU basis records.
WATCH THE RECONSTRUCTION
Watch FDL connect a META RSU vest record to the later sale and make the W-2 basis path reviewable.
- 1099-B can miss W-2 taxed basis
- META RSUs vested: 5,000 sh @ $238.86
- prepared W-2 / §83 basis: $1,194,300
- later sale proceeds: $2,340,400
- Tax Report basis: $1,194,300
- Tax Report gain: $1,146,100 SHORT
- Tax Alpha Dashboard shows W-2 Basis (§83) $1,194,300 Realized
- FDL verifies the prepared basis path; it does not issue filing judgment
EXECUTIVE PROOF
1099-B / Surface Risk
- 1099-B surface may not show payroll-supported basis
- basis may be taxed through W-2 before sale
- the later 1099-B surface may not carry that basis clearly
- the reviewer must connect payroll-supported basis to the sale record
FDL Registry of Truth™
- META vest record establishes prepared §83 basis
- later sale is tied to the vest lot
- Audit Trail preserves the vest-to-sale basis path
- Tax Report shows proceeds, prepared basis, and gain
- Tax Alpha Dashboard makes W-2 Basis (§83) visible
PHASE 1 — THE VEST RECORD
5,000 META RSU shares vested.
The CPA-prepared vest record uses the W-2-supported FMV.
The vest event establishes $1,194,300 of prepared §83 basis.
RSU basis begins at vest, not at the later 1099-B surface.
PHASE 2 — THE LINKAGE
The later sale is tied to the META vest lot.
FDL does not infer payroll truth from a broker sale alone.
It verifies the prepared vest-to-sale path after the records are connected.
The sale consumes the prepared RSU basis lot.
PHASE 3 — THE FILING-FACING RESULT
Tax Report shows proceeds of $2,340,400.
Tax Report shows basis of $1,194,300.
Tax Report shows $1,146,100 SHORT gain.
The Tax Report reflects the prepared W-2 basis path.
PHASE 4 — THE DASHBOARD VISIBILITY
Tax Alpha Dashboard shows W-2 Basis (§83) $1,194,300 Realized.
Audit Trail keeps the vest-to-sale path reviewable.
The dashboard makes the prepared §83 basis visible without replacing CPA filing judgment.
FORENSIC EVIDENCE
What must remain intact
- Prepared vest recordThe META RSU vest must carry the W-2-supported FMV basis.
- Lot connectionThe later sale must be tied to the vest lot, not treated as unsupported inventory.
- Tax Report resultProceeds, prepared basis, gain, and term must remain filing-facing outputs.
- Scope boundaryFDL verifies prepared records; it does not replace payroll, CPA judgment, or Form 8949 filing judgment.
What FDL makes legible
- TransactionsShows META RSU vest and later sale tied to the vest lot.
- Audit TrailShows §83 basis created at vest and consumed by sale.
- Tax ReportShows $2,340,400 proceeds, $1,194,300 basis, and $1,146,100 SHORT gain.
- Tax Alpha DashboardShows W-2 Basis (§83) $1,194,300 Realized.
This is the point of the white-box architecture:
payroll-supported vest basis, broker sale surface, filing result, and reviewable trace stay separate.
WHY THIS CASE MATTERS
UHNW equity-comp clients often have payroll records and broker records that do not tell the same basis story.
The CPA pain is not the RSU vest itself.
The pain is reconciling W-2-supported §83 basis against the 1099-B sale surface.
FDL makes that prepared basis path reviewable.
WHAT FDL IS SHOWING HERE
FDL verifies the prepared W-2 / §83 basis path.
FDL verifies vest-to-sale lot continuity.
FDL verifies the Tax Report result, Audit Trail support, and Tax Alpha Dashboard visibility.
Broker basis is not the same as W-2-supported §83 basis.
WHAT FDL IS NOT CLAIMING
FDL is not claiming tax savings.
FDL is not replacing payroll.
FDL is not replacing CPA judgment.
FDL is not automatically correcting a 1099-B.
FDL is not overriding a broker as a legal conclusion.
FDL is not issuing definitive Form 8949 filing instructions.
WHAT FDL IS VERIFYING
FDL verifies prepared, in-scope RSU records.
FDL verifies the prepared basis path after the W-2-supported vest record is brought into the ledger.
FDL verifies the basis path through Audit Trail, Tax Report, and Tax Alpha Dashboard.
1099-B surface is not the same as the W-2-supported §83 basis path.
CHOOSE YOUR NEXT STEP
FDL — deterministic tax infrastructure for prepared, in-scope records.