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NASPP Essentials

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

Grace Period to Comply with PA Nonemployee Income Tax Withholding Nears End
Jun 06,2018

Businesses and nonprofits operating in Pennsylvania that hire independent contractors or corporate directors who live outside of Pennsylvania, or that pay rent on Pennsylvania property to landlords living outside of Pennsylvania, must carefully consider new Pennsylvania withholding rules that will be enforced beginning on July 1, 2018.

California Reduces Its 409A Income Tax
Oct 01,2013

In a rare piece of good news relating to Section 409A of the Internal Revenue Code, on October 4, 2013, California reduced its additional state tax on income failing to comply with Section 409A from 20 percent to 5 percent. This reduction is effective for taxable years beginning January 1, 2013 and later.

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State Mobility Issues for Equity Compensation Professionals
Jan 31,2019

Written by Marlene Zobayan of Rutlen Associates, this paper provides a summary of the state tax treatment of domestically mobile employees.


Four Rules of Multistate Taxation
Feb 09,2021
Barbara Baksa

Four key concepts to understand on how state taxes apply when employees live and work in multiple states during the life of their awards,

Withholding for Outside Directors—Pennsylvania-Style
Jun 12,2018
Barbara Baksa

A new law in Pennsylvania could require companies to withhold PA personal income tax on compensation paid to nonresident outside directors and other nonemployees.

What Can Professional Athletes Teach Us About Taxes
Nov 08,2016
Barbara Baksa

What Can Professional Athletes Teach Us About Taxes


The Three Ts of State Mobility
May 20,2020

Which State Are Your Employees In?

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!

Surveys & Studies

NASPP Quick Survey: Domestically Mobile Employees
May 05,2019

This quick survey reports on compliance and administrative practices for state-to-state mobile employees, including assignees, transfers, and business travelers.

Regulations & Statutes

California Stock Option Guidelines
Jun 22,2019

CA FTB Publication 1004, which provides information on how stock compensation is taxed for both residents and nonresidents.

Pennsylvania: Informational Notice Personal Income Tax 2017-01
Jan 19,2018

Submission of Federal Form 1099-MISC and withholding on Pennsylvania-source nonemployee compensation, business income and lease 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.


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

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