Dividend Equivalents for RSUs

It depends.  Based on your company plan, dividend equivalents may be paid in cash or stock and are generally considered a form of compensation income. Because they are a form of compensation income, when they are paid they are subject to federal tax withholding and therefore, companies will defer paying dividend equivalents until such time that the RSUs vest.  

Check your W-2 and your company plan because your dividend equivalents may already have been included on your W-2.  You don't need to pay tax twice on the same income.  If you provide the name of the company that issued the RSUs, we can check to see whether your dividend equivalents were already included on your W-2, but it might more expedient to check with your company.  

@Koenig1