Income received from restricted stocks will be reported to you on your Form W-2, and will be reported as wages. To enter any restricted stock dividends that were also reported in your wages:
Note. You should still enter the restricted stock income in your wages on Form 1040, Line 7.
Restricted stock is stock that you get from your employer for services you perform. It is non-transferable and subject to a substantial risk of forfeiture. You do not have to include the value of the stock in your income when you receive it. However, if you get dividends on restricted stock, you must include them in your income as wages, not dividends. See Restricted Property in IRS Publication 525, starting on page 13, for information on restricted stock dividends.