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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.

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

Cost Basis Reporting - Redux
Jan 27,2015
Barbara Baksa

Cost Basis Reporting - Redux

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Sample Documents

Cost Basis Cheat Sheets
Jan 01,2019

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

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.

Cost-Basis Reporting Examples for ESPPs
Jan 25,2016

Examples of Form 1099-B, Form 8949, and Schedule D for various scenarios involving shares acquired under an ESPP.

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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!

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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