A procedural update to the Internal Revenue Manual clarifies instructions relating to the application of late-deposit penalties to tax withholding for NQSOs and extends existing penalty relief to restricted stock units and stock-settled SARs.
US Tax Updates for 2021
IRS Guidance on Timing of Income Inclusion and Tax Withholding f...
Ninth Circuit Redo in Altera Upholds Treasury Regulation on Stoc...
Ninth Circuit Upholds Cost-Sharing Regulations in Altera
IRS Issues Guidance on New Section 83(i)
Tax Changes for 2019
IRS Clarifies Role of Gross-Ups When Taxes Are Assessed on an Ea...
New US Tax Law Provides Tax Deferral Opportunity for Certain Pri...
IRS Releases Additional Guidance on 2018 Wage Withholding
Tax Changes for 2018
Major US Tax Reform Will Impact Stock Compensation
Employment Tax Considerations for Equity Plans as T+2 Takes Effect
IRS Publishes Audit Techniques Guide for Golden Parachute Payments
IRS Proposes Regulations Under Section 409A
IRS Filing and Reporting Requirements for ISO Exercises and ESPP...
Mobile Workforce State Income Tax Simplification Act – PwC (12/2...
Employer Rules for Withholding the New 0.9% Medicare Tax
New IRS Filing and Reporting Requirements for ISO Exercises and ...
New Rules for ESPPs and Reporting ISO and ESPP Share Transactions
Treasury Issues Final Regulations under Section 6039
New York State Alters Tax on Stock-Based Compensation
Complying with New Section 409A Guidance
Section 409A: Withholding and Reporting Requirements
IRS Issues Final Regulations on Tax Withholding for Supplemental...
Tax Withholding on Option Exercises Subsequent to Divorce