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Taxation of Stock Plans (USA)

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. Explore our resources on the US tax withholding and reporting requirements for equity compensation. 

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Overview of Stock Plan Taxation (USA)

Where stock plan 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.

Tax withholding and reporting requirements may surface for the following transactions and arrangements:

  • NQSO and SAR Exercises
  • Restricted Stock and Units
  • RSUs Subject to Deferred Release or Accelerated/Continued Vesting Upon Retirement
  • Incentive Stock Options and ESPPs

View the Guide to US Tax Withholding and Reporting for Stock Compensation for a complete overview on the tax withholding and reporting requirements. 

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