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.
Where participants recognize compensation income in connection with stock compensation,
the company has a reporting obligation with respect to this income and is also sometimes
required to withhold taxes on the income. This article summarizes the U.S. tax withholding
and reporting requirements for stock compensation.
This article summarizes Notice 2018-97, which the IRS issued to provide guidance on certain aspects of new code Section 83(i).
Changes to tax withholding rates and compensation thresholds for various tax-related purposes for 2019.
This article from PwC provides additional information about tax withholding rates under the Tax Cuts & Jobs Act.
Proxy advisory firm ISS provides an FAQ addressing questions about how they evaluate U.S. equity plans.
Are your US payroll taxes taking a holiday? Here are seven things to know about it.
The new cap on wages subject to Social Security tax in 2020, plus the IRS revises Form 1040--again.
The U.S. Supreme Court rules that stock options issued to railroad company employees are not subject to tax for RRTA purposes (clarification added).
Everything you need to know about U.S. year-end tax reporting!
Details on how the latest tax reform will affect equity compensation
Guidance on the deferral of the employee portion of Social Security tax under the 2020 payroll tax holiday.
IRS procedures for excess tax withholding on stock plan transactions.
Treasury regulations on withholding taxes on supplemental payments.
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