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system
how are long-term/short-term capital gains tax calculated on restricted stock?
user
is the grant date or the vest date used when determining the 12-month cutoff for long-term and short-term capital gains? you don't actually acquire the stock until it's vested, so that is the date and price used to determine your cost basis and short-term/long-term gain/loss.  the grant date really has no tax bearing. if you held the stock (time between vesting and sale) for more than one year you will owe long-term cg tax, if less than one year you will owe short-term cg tax.
assistant