Determine this by looking at your Form W-2. The IRS treats as compensation any amount properly shown in box 1 (Wages, tips, other compensation) of Form W-2, Wage and Tax Statement, provided that amount is reduced by any amount properly shown in box 11 (Nonqualified plans). If your RSU compensation appears in box 1 without offset in box 11, you can use it to support an IRA contribution. If not, I suspect the IRS would object.