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NASPP Essentials

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.

US Tax Withholding and Reporting for Stock Compensation
Dec 03,2019

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.

Latest Developments

IRS Issues Guidance on New Section 83(i)
Dec 20,2018

This article summarizes Notice 2018-97, which the IRS issued to provide guidance on certain aspects of new code Section 83(i).

Tax Changes for 2019
Nov 14,2018

Changes to tax withholding rates and compensation thresholds for various tax-related purposes for 2019.

IRS Releases Additional Guidance on 2018 Wage Withholding
Feb 02,2018

This article from PwC provides additional information about tax withholding rates under the Tax Cuts & Jobs Act.

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Articles

FAQ: U.S. Equity Compensation Plans (2017)
Dec 16,2016

Proxy advisory firm ISS provides an FAQ addressing questions about how they evaluate U.S. equity plans.

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.

Year-End Tax Updates
Oct 22,2019
Barbara Baksa

The new cap on wages subject to Social Security tax in 2020, plus the IRS revises Form 1040--again.

U.S. Supreme Court: Railroad Company Stock Options Aren’t Taxable for RRTA Purposes
Jun 26,2018
Jennifer Namazi

The U.S. Supreme Court rules that stock options issued to railroad company employees are not subject to tax for RRTA purposes (clarification added).

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Webcasts

2019 Tax Reporting Essentials
Dec 04,2019

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

Annual Tax Reporting Webcast
Dec 04,2018

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

Tax Reform: What's the Final Word?
Jan 17,2018

Details on how the latest tax reform will affect equity compensation

Podcasts

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.

IRS Information Letter 2012-0063 (Increased Withholding on Supplemental Payments)
Aug 01,2012

IRS procedures for excess tax withholding on stock plan transactions.

Regulation §31.3402(g)-1 – Supplemental Wage Payments
Apr 27,2009

Treasury regulations on withholding taxes on supplemental payments.

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About Us

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.

NASPP

P.O. Box 21639 Concord, CA 94521-0639 Telephone: (925) 685-9271 Fax: (925) 930-9284

©NASPP 2019, All Rights Reserved.