Pretty sure I already answered this same question from @MarkR in this thread Part year 401K? - Financial Planning / Tax Strategies - Motley Fool Community But, I’ll answer it again here…
Sorry, but the answer is no. NQESOs and RSUs are considered to be deferred compensation - you were originally compensated in the year that the grant was awarded, but you don’t actually receive the benefit until it vests - which is the very definition of compensation being deferred. Deferred compensation is not eligible compensation for making IRA contributions. See that deferred compensation is specifically not included as IRA eligible in this table from IRS Pub 590-A 2022 Publication 590-A (irs.gov)
AJ