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Cost-basis reporting

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Latest Developments

Major US Tax Reform Will Impact Stock Compensation
Dec 21,2017

A summary of the provisions of the Tax Cuts & Jobs Act of 2017 that impact stock compensation.

Final Regulations Released — Cost Basis for Equity Compensation
Apr 18,2013

The article by Computershare discusses the final cost-basis regulations issued in 2013 and explains how they apply to stock compensation.

Understanding the Cost Basis of Equity Award Shares
Mar 30,2021
Barbara Baksa

What you need to know about how employees should report sales of stock acquired under stock plans on their tax returns and three things you can do to help employees avoid mistakes.

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.

Cost-Basis: Five Things Your Employees Need to Know
Jan 26,2016
Barbara Baksa

Cost-Basis: Five Things Your Employees Need to Know

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Sample Documents

Cost Basis Cheat Sheets
Mar 30,2021

Cheat sheets that explain how to calculate the cost basis of shares acquired under compensatory stock awards.

ISO/ESPP Flow Charts: Section 6039 Flow Charts
Jan 12,2021

This presentation are a set of example sample flow charts that explain how employees should use the information in Forms 3921 and 3922 to report ISO and ESPP transactions on their tax returns. There are separate flow charts for situations where the 1099 reporting is unknown, is known to be net of fees, and is known to not be net of fees.

Sample FAQs on Cost-Basis Reporting
Jan 01,2019

Sample FAQs on cost-basis reporting that stock plan administrators and others can use to develop FAQs for their stock plan participants.

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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!

2017 Annual Tax Reporting Webcast
Dec 05,2017

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

Regulations & Statutes

Cost Basis Reporting Regulations
Oct 18,2010

Basis Reporting by Securities Brokers and Basis Determination for Stock; Final Rule.

Rev. Proc. 2002-50: Form 1099-B Filing Exemption for Same-Day Sales
Jul 22,2002

Revenue procedure that exempts brokers from issuing a Form 1099-B for same-day sale exercises is specified conditions are met.

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