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Taxation of Section 423 Qualified ESPPs
Resource | Published March 27, 2023
This article summarizes the tax treatment of ESPPs that meet the requirements of Section 423 and the … -
Excess Tax Withholding: What You Need to Know
Resource | Published February 27, 2023
Can you accommodate employee requests for additional federal income tax withholding on their stock plan … -
Administrators Corner: Auditing Tax-Related Data
Resource | Published December 16, 2022
Tax season is once again upon us, and it will soon be time to file Forms W-2, 1099, 3921, and 3922 with … -
Form W-2 Reporting Checklist for Stock Compensation
Resource | Published October 10, 2022
This checklist provides a box-by-box inventory of income from common stock plan transactions that must … -
Sample FAQs on Cost Basis
Resource | Published October 7, 2022
Sample FAQs that explain how the cost-basis of shares acquired under equity compensation arrangements … -
Sample Email on Cost-Basis Reporting
Resource | Published October 7, 2022
This is a sample email that could be sent to employees to warn them that the cost basis reported on their … -
Cost Basis Cheat Sheets
Resource | Published October 3, 2022
Samples of one-page documents explaining the cost basis of different types of equity awards to … -
FAQs on W-2 and 1099 Reporting for Restricted Stock and Units
Resource | Published July 15, 2022
This article answers commonly asked questions about reporting restricted stock and unit transactions … -
FAQs on W-2 Reporting for ESPPs
Resource | Published May 18, 2022
This article answers commonly asked questions about reporting ESPP transactions on Forms W-2 and … -
FAQs on W-2 and 1099 Reporting for Stock Options
Resource | Published May 18, 2022
This article answers commonly asked questions about reporting stock option transactions on Forms … -
Video: Tax Reporting for RSUs that Provide for Accelerated or Continued Vesting Upon Retirement
Resource | Published December 7, 2021
The company's tax withholding and reporting obligations for RSUs that provide payouts to retirees. -
Video: Tax Reporting for Options and Awards Transferred Pursuant to Divorce
Resource | Published December 7, 2021
The company's tax reporting and withholding obligations when options and awards are transferred pursuant … -
Video: Tax Reporting for Options and Awards Transferred Upon Death
Resource | Published December 7, 2021
The company's tax withholding and reporting obligations for equity arrangements that are transferred … -
Tax Reporting Guide for Stock Plan Transactions
Resource | Published December 1, 2021
A series of tables indicating where income attributable to various stock plan transactions is reported … -
US Tax Withholding and Reporting for Stock Compensation
Resource | Published December 1, 2021
Where participants recognize compensation income in connection with stock compensation, the company has … -
U.S. Taxation of Stock Compensation: Income Reporting
Resource | Published October 12, 2021
Where participants recognize compensation income in connection with stock compensation, the company has … -
ESPP Disposition Survey
Resource | Published August 10, 2021
Template that can be used to survey ESPP participants about dispositions of shares acquired under the … -
Section 6039 Filings: A Complete Guide
Resource | Published July 2, 2021
Under Section 6039 of the Internal Revenue Code, employers must file returns with the IRS for employees … -
Figuring Out Section 6039 Filings
Resource | Published July 2, 2021
Under Section 6039 of the Internal Revenue Code, employers must file returns with the IRS for employees … -
Guide to Incentive Stock Options
Resource | Published May 18, 2021
This article provides an overview of incentive stock options, including characteristics, …