Return to Research Center

Alternative Minimum Tax

New Search

Filter by






















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

How Will Tax Reform Affect Stock Compensation?
Dec 26,2017

The newly adopted Tax Cuts & Jobs Act has provisions that directly and indirectly affect stock compensation, whether in personal financial planning or in company stock plan administration. This article summarizes the provisions that affect in some way the individual taxation of stock compensation. (The individual tax rates and AMT changes end after 2025, reverting to the current rates unless extended.)

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.

Podcasts

Can't find what you are looking for?

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.