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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.


Keys to Tax Compliance Readiness When a US Nonresident Director Joins a US Board
Aug 31,2017

With increasing frequency, U.S. companies are electing or appointing non-U.S. tax residents to serve on their board of directors. Therefore, it is important to be aware of the U.S. and foreign tax obligations that must be met and issues that arise when a U.S. nonresident director joins the board.

5 Things to Know About New 1099-NEC for Nonemployees
Nov 03,2020
Jennifer Namazi

Stock compensation income for nonemployees is now reported on the new Form 1099-NEC. Learn 5 things to know about this change.

Withholding Requirements for Non-US Directors
Jun 19,2018
Barbara Baksa

When nonemployee directors reside outside the United States, companies may have to withhold US federal income tax on compensation paid to them.

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.

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2019 Tax Reporting Essentials
Dec 04,2019

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

Instructions to Form 1099-MISC and Form 1099-NEC
Aug 02,2020

IRS instructions for completing Form 1099-MISC.

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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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.


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