Members Only
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 ...
GLAM 2020-004: Income Inclusion and Application of FICA and FIT ...
California Stock Option Guidelines
Program Manager Technical Advice 2018-015
Pennsylvania: Informational Notice Personal Income Tax 2017-01
Section 422: Incentive Stock Options
Form 3921
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...
Treas. Reg. §1.422-1 and §1.422-2: General Rules and ISOs Defined
Treasury Regulation §1.424-1 – Definitions and special rules app...
California EDD Information Sheet on Stock Options
IRS Information Letter 2012-0063 (Increased Withholding on Suppl...
Treasury Regulations §1.6039
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...
Pennsylvania PIT-03-037: Tax Treatment of Qualified Stock Options
Guidance: NY Tax Treatment of Stock Compensation Received by Non...
Analysis: NY Tax Treatment of Stock Compensation Received by Non...
Rev. Rul. 2004-60 - Taxation of Stock Options and NQDC in Divorce
MA Directive 03-12: Taxation of Income Earned by Non-Residents A...
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...
MA Letter Ruling 82-110: Incentive Stock Options