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Schedule FA Guides

Practical guides for Indian residents with US employer stock — RSUs, ESPP, and Fidelity, Schwab, E*TRADE, or Morgan Stanley accounts.

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Which ITR Schedules Do You Need? A Decision Guide

Schedule FA, CG, CFL, OS, FSI, TR, Form 67 — what each one is for, and a simple checklist for which ones actually apply to your own filing this year.

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Step-by-step
Schedule FA from Fidelity NetBenefits — Complete Walkthrough

Which CSVs to export, what goes in Table A2 vs A3 vs F, common mistakes, and how to automate the whole process.

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Step-by-step
Schedule FA from Charles Schwab — Complete Walkthrough

Which CSVs to export from Schwab.com and Equity Award Center, what goes in Table A2 vs A3 vs F, and how Schwab differs from Fidelity.

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Step-by-step
Schedule FA from E*TRADE — Complete Walkthrough

Which files to export from your E*TRADE Stock Plan account (only 2 uploads, XLSX works directly), Table A2/A3/F walkthrough, and the $0 Acquisition Cost trap on RSU sales.

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Step-by-step
Schedule FA from Morgan Stanley — Complete Walkthrough

StockPlan Connect Releases & Withdrawals Reports, the gross-vs-net shares trap on RSU vests, FIFO-matched sold lots, and what to do if your account moved to E*TRADE.

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RSU
RSU Schedule FA — Vested Shares, Unvested Units, Acquisition Date

Vested RSUs go in Table A3 as equity interest. Unvested RSUs also in Table A3 as beneficial interest. Acquisition date = vest date, not grant date.

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ESPP
ESPP Schedule FA — FMV vs Purchase Price, Table A3 Initial Value

Most people use the wrong initial value for ESPP shares. If your employer taxed the discount in Form 16, you must use FMV — not the discounted purchase price.

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Exchange Rates
SBI TTBR Rate & Rule 115 Explained — Schedule FA Exchange Rate

Schedule FA requires SBI TTBR on the exact event date, under CBDT's Schedule FA filing instructions — not the preceding-month rate (that's Income-tax Rule 115, for salary/capital-gains income). How to look up historical rates and what to do for weekends.

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Tables
Schedule FA Table A2 vs A3 — What's the Difference

A2 is the Fidelity account; A3 is the shares inside it. If you hold RSUs/ESPP through Fidelity you need both. Which value goes where, with examples.

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Sold shares
Fidelity Closed Lots CSV for Schedule FA

Sold shares — including sell-to-cover — still need disclosure in Table A3 with a zero closing value plus sale proceeds. When you need the Closed Lots CSV and how it maps to A3.

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Penalty
Black Money Act & Schedule FA — Penalty for Not Disclosing

₹10 lakh flat penalty per year, 3x tax on undisclosed income, prosecution, 16-year lookback. The disclosure duty has no value threshold, and FATCA/CRS gives India your data.

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Eligibility
Who Must File Schedule FA? ROR vs RNOR vs NRI

Only Resident and Ordinarily Resident (ROR) taxpayers must disclose foreign assets. How residential status decides whether you file — and the tricky return-to-India year.

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Deadlines
Schedule FA Deadline AY 2026-27 — 31 July 2026

ITR-2/ITR-3 due dates, belated and revised return deadlines, and why filing Schedule FA late still carries Black Money Act risk even when your tax is paid.

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DTAA
Foreign Tax Credit & Form 67 (Form 44 from 2027) for US RSU/ESPP

If the US already taxed your RSU vest, ESPP or dividends, claim credit under the India-US DTAA. Form 67, Schedule TR/FSI, and what is creditable (federal, not state).

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Checklist
10 Common Schedule FA Mistakes (and How to Avoid Them)

Wrong closing-balance date, wrong exchange-rate rule, ESPP cost basis, missing unvested RSUs, country code, decimals — the errors that trip up US-stock filers.

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Basics
Schedule FA: Calendar Year or Financial Year?

Schedule FA covers Jan–Dec while the rest of your ITR covers Apr–Mar. Which vests, sales and dividends land in AY 2026-27 — with worked examples.

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DIY
Schedule FA Excel Template — Build or Skip?

The columns, SBI TTBR lookups and peak-balance math a DIY spreadsheet needs — and the point where a generator is faster than Excel.

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Amnesty
FAST-DS 2026: Foreign Asset Amnesty for Tech Employees

Missed Schedule FA on RSUs or ESPP in past years? The new disclosure scheme settles it for a flat ₹1 lakh where income was already taxed — what the Finance Act 2026 actually says.

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Capital Gains
Sell-to-Cover RSU Tax in India: Capital Gains on Withheld Shares

Cost basis = FMV at vest, holding period starts at vest date, and foreign shares use the 24-month unlisted-security LTCG threshold. Reported in Schedule CG, not Schedule FA.

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DTAA
Charles Schwab Form 67 & Foreign Tax Credit

Where foreign tax paid shows on Schwab's consolidated 1099-DIV Box 7, and how that differs from Fidelity's separate 1042-S.

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Which form
ITR-2 vs ITR-3 for RSU/ESPP Holders

Most RSU/ESPP holders file ITR-2, even after selling shares — capital gains don't force ITR-3. What actually does, and why Schedule FA is identical in both forms.

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Step-by-step
Schedule FA from Shareworks (Solium) — No CSV Export, Here's How

Shareworks has no CSV export at all — type your vest lots, sales and dividends directly, or let AI prefill them from your Statement of Account PDF.

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Corporate action
Company Merger or Acquisition: How to Report RSUs in Schedule FA

Your employer got acquired — cash plus new-company shares for your old RSUs. How to split it for Schedule FA and Schedule CG, and what cost basis applies to the new shares.

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Self-audit
Did Your CA File Schedule FA Correctly? Self-Audit Checklist

Filed through a CA and not sure Schedule FA was done right? A 6-point checklist for your past ITR — Schedule FA presence, Form 67 timing, peak value, every foreign account.

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Corporate action
Stock Spin-off Cost Basis for Schedule FA (RSU Holders)

Your broker's Gain & Loss report shows nothing for your spun-off shares. How to split your original cost basis between parent and spinco, and what goes in Table A3.

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Capital Gains
Schedule CG for RSU & ESPP Sales — STCG, LTCG, Exchange Rate

STCG vs LTCG (24-month unlisted-security threshold), Section 48 vs 112, and the Rule 115(1)(f) exchange rate — a different rule from Schedule FA's own.

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Dividends
Schedule OS for Foreign Dividend Income — RSU/ESPP Holders

Where US share dividends are actually taxed (Schedule OS, slab rate) — not Schedule FSI. The Rule 115(1)(e) exchange rate, the 234C quarterly breakup, and why the same dividend appears in both schedules.

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Capital Gains
Schedule CFL — Carrying Forward RSU/ESPP Capital Losses

Section 74's 8-year carry-forward window, the STCL-vs-LTCL set-off asymmetry, and the Section 80 timely-filing condition that can silently forfeit an unclaimed loss.

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Filing
Schedule FA CSV Bulk-Upload — The Exact Format That Works

Why the portal rejects your CSV: it wants internal codes like "2" and "BENEFICIAL_OWNER", not dropdown text — plus the comma rule that silently drops entire rows.

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Step-by-step
Schedule FA from UBS — No CSV, No Text PDF, Here's How

UBS has no CSV export, and its statement PDF has no selectable text at all — type your ESPP/RSU lots directly, or let AI read the statement images and prefill them.

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Watch: Schedule FA in 2 minutes

Watch: Schedule FA in 2 minutes — Fidelity NetBenefits to ITR-2
Skip the manual work — generate Schedule FA in 2 minutes

Upload your Fidelity CSVs. ITRFA.in computes all Tables A2, A3, F with correct SBI TTBR rates and exports ITR-ready JSON + Excel.

Try the Schedule FA tool →