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