This article discusses the tax and accounting consequences of retirement provisions included in RSU awards, with an in-depth look at the rules around collecting FICA payments and best practices in this area.
NASPP members frequently ask whether it is permissible to withhold federal income taxes at a rate higher than the flat rates applicable to supplemental payments. This article explains what you need to know about this practice, including the IRS's rules and accounting considerations.
Current US tax withholding rates and maximums for supplemental payments made in 2020.
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.
IRS GLAM 2020-004 clarifies when income is recognized and the company's tax withholding deposit liability accrues for nonqualified stock option exercises, stock-settled SAR exercises, and payouts of restricted stock units.
This alert by Shearman & Sterling discusses Ninth Circuit's June 2019 decision on stock compensation expenses in cost-sharing agreements.
Cover letter for a report ESPP transactions distributed to participantes for tax purposes
3 things you'll want to have on your stock plan radar this fall.
Are your US payroll taxes taking a holiday? Here are seven things to know about it.
Tips and traps for stock plan tax withholding compliance across jurisdictions.
A checklist of income that should be reported on Form W-2 for various stock plan transactions.
Sample survey to ask employees who hold shares acquired under incentive stock options if they sold, gifted or otherwise disposed of their shares before the statutory holding period lapsed.
Sample notice for employees to use to inform their employer of disqualifying dispositions of shares acquired under incentive stock options.
Understanding time consuming accounting and legal practices in equity compensation
A deep dive into the many challenges facing issuers with a retirement eligible population.
Everything you need to know about U.S. year-end tax reporting!
Guidance on the deferral of the employee portion of Social Security tax under the 2020 payroll tax holiday.
IRS instructions for completing Form 1099-MISC.
Instructions for completing Form 1099-MISC, Form 3921, and Form 3921.
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