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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

IRS Proposes Regulations Under Section 409A
Jun 30,2016

On June 22, 2016, the IRS proposed new regulations under Section 409A. The proposals are intended to clarify certain aspects of the final regulations under Section 409A and the proposed regulations on inclusion of income for violations of Section 409A. Although the regulations are not final, they can generally be relied on immediately. This development is a discussion about some of the most significant clarifications that relate to stock compensation.

Articles

White Paper on Beneficiary Designations in Equity Plans
Oct 31,2012

The purpose of this white paper is to highlight the problems with using beneficiary designations in equity plans.

Tax Reform: The Final Scorecard
Dec 19,2017
Barbara Baksa

The conference committee charged with aligning the Senate and House versions of the Tax Cuts and Jobs Act has announced that they have reached an agreement. Here's where the bill ended up with respect to the provisions that impact stock compensation.

Tax Reform: More Than Just Stock Options
Nov 14,2017
Barbara Baksa

Additional implications of the proposed tax reform legislation, including a discussion of the supplemental withholding rate, AMT, long-term capital gains, and estate taxes.

Best Practices for Beneficiary Designations
Apr 01,2014
Barbara Baksa

Best Practices for Beneficiary Designations

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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!

Surveys & Studies

NASPP Quick Survey: Administrative Procedures in the Death of Plan Participants
Feb 01,2014

This is an informal survey of how our members administratively handle the death of stock plan participants.

Regulations & Statutes

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

IRS instructions for completing Form 1099-MISC.

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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.

NASPP

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

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