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Tax Withholding and Reporting Procedures

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NASPP Essentials

Retirement Provisions for RSUs
Mar 10,2020

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.

Excess Tax Withholding: What You Need to Know
Feb 06,2020

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 Withholding Rates
Jan 01,2020

Current US tax withholding rates and maximums for supplemental payments made in 2020.

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Latest Developments

IRS Extends Relief on Tax Deposits to RSUs and SSARs
Jul 13,2020

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 Guidance on Timing of Income Inclusion and Tax Withholding for Equity Awards
Jul 10,2020

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.

Ninth Circuit Redo in Altera Upholds Treasury Regulation on Stock-Based Compensation
Jun 20,2019

This alert by Shearman & Sterling discusses Ninth Circuit's June 2019 decision on stock compensation expenses in cost-sharing agreements.

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Cover Letter - ESPP Tax Report
Nov 24,2009

Cover letter for a report ESPP transactions distributed to participantes for tax purposes

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3 Things to Have on Your Stock Plan Radar
Sep 17,2020
Jennifer Namazi

3 things you'll want to have on your stock plan radar this fall.

7 More Things to Know About the Payroll Tax Holiday
Sep 09,2020
Barbara Baksa

Are your US payroll taxes taking a holiday? Here are seven things to know about it.

Tips for Global Stock Plan Tax Withholding
Aug 25,2020
Jennifer Namazi

Tips and traps for stock plan tax withholding compliance across jurisdictions.

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Sample Documents

Form W-2 Reporting Checklist for Stock Compensation
Oct 28,2018

A checklist of income that should be reported on Form W-2 for various stock plan transactions.

Sample Disqualifying Disposition Survey for ISOs
Feb 05,2018

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.

ISO Disqualifying Disposition Notice
Feb 05,2018

Sample notice for employees to use to inform their employer of disqualifying dispositions of shares acquired under incentive stock options.

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Complex Legal & Accounting Issues
Apr 15,2020

Understanding time consuming accounting and legal practices in equity compensation

Retirement Eligibility Survival Guide
Mar 18,2020

A deep dive into the many challenges facing issuers with a retirement eligible population.

2019 Tax Reporting Essentials
Dec 04,2019

Everything you need to know about U.S. year-end tax reporting!


Regulations & Statutes

Notice 2020-65: Relief with Respect to Employment Tax Deadlines Affected by COVID-19
Aug 28,2020

Guidance on the deferral of the employee portion of Social Security tax under the 2020 payroll tax holiday.

Instructions to Form 1099-MISC and Form 1099-NEC
Aug 02,2020

IRS instructions for completing Form 1099-MISC.

General Instructions to Form 1099
Aug 02,2020

Instructions for completing Form 1099-MISC, Form 3921, and Form 3921.

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The National Association of Stock Plan Professionals is the largest and oldest professional association for the stock and executive compensation community, with over two decades of leadership providing expert resources, education and other benefits for our more than 6,000 members across 32 affiliated chapters.


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