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Research Center : Regulations & Statutes

May 18,2020 |

GLAM 2020-004: Income Inclusion and Application of FICA and FIT Withholding for Stock Awards

This Generic Legal Advice Memorandum the timing of (i) income inclusion and application of FICA taxes and federal income tax withholding and (ii) the employer’s obligation to deposit withheld employment taxes occur with respect to NQSOs, stock-settled SARs, and restricted stock units (RSUs).

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