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

IRS Publication 15: Employer's Tax Guide

IRS Publication 15-B: Employer's Tax Guide to Fringe Benefits

Instructions to Forms W-2 and W-3

General Instructions to Form 1099

Instructions to Form 1099-MISC and Form 1099-NEC

Notice 2020-65: Relief with Respect to Employment Tax Deadlines ...

IRM Procedural Update: Waivers $100,000 Next Business Day Rules ...

California Stock Option Guidelines

Program Manager Technical Advice 2018-015

Golden Parachute Payments--Audit Techniques Guide for Large Busi...

Proposed Regulations: Application of Section 409A to Nonqualifie...

Instructions to Forms 3921 and 3922

Rev. Proc. 2012-29 – Election to Include in Gross Income in Year...

California EDD Information Sheet on Stock Options

IRS Information Letter 2012-0063 (Increased Withholding on Suppl...

AM2012-010 – Allocation of Certain Items Under Treas. Reg. Secti...

Regulation §31.3402(g)-1 – Supplemental Wage Payments

Regulation §31.3401(a)-1 – Collection of Income Tax at Source

Regulation §1.6041-2 – Return of information as to payments to e...

Notice 2008-115: Reporting and Wage Withholding Under Internal R...

Rev. Rul. 2004-60 - Taxation of Stock Options and NQDC in Divorce

Arizona Individual Income Tax Ruling

IRS Field Directive on Assertion of Penalty for Failure to Depos...

Rev. Proc. 2002-50: Form 1099-B Filing Exemption for Same-Day Sales

Rev. Rul. 2002-22

Rev. Rul. 98-21 – Taxation of gifts of employee stock options fo...

Rev. Proc. 98-34 – Valuing gifts of employee stock options for e...

Wisconsin Treatment of Stock Options