- Accounting for Stock Plans (1)
- Company Insiders (1)
- Divorce of Plan Participant (1)
- Employee Status Changes (2)
- Incentive Stock Options (1)
- Nonqualified Stock Options (4)
- Restricted Stock Awards and Units (5)
- Retirement (1)
- Section 162(m) (1)
- Stock Options (3)
- Stock Plan Administration (2)
- Tax Reporting (USA) (8)
- Taxation (24)
Tax Withholding and Reporting for US Stock Options
NASPP Blog | Published May 3, 2022Learn the basics of tax withholding and reporting for stock options in the United States.
How to Avoid Penalties for the IRS $100,000 Next-Day Deposit Rule
Webcast | Published February 16, 2022Use these strategies to ensure that your tax deposits are compliant.
U.S. Tax Withholding Rates for Stock Plan Transactions in 2022
Resource | Published January 4, 2022Current US tax withholding rates and maximums for supplemental payments made in 2022.
Get Ready for Tax Season
NASPP Blog | Published December 8, 2021Important tax updates for 2022 and Barbara Baksa’s favorite tax reporting resources on the NASPP …
Video: Tax Reporting for RSUs that Provide for Accelerated or Continued Vesting Upon Retirement
Resource | Published December 7, 2021The 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, 2021The company's tax reporting and withholding obligations when options and awards are transferred pursuant …
US Tax Withholding and Reporting for Stock Compensation
Resource | Published December 1, 2021Where participants recognize compensation income in connection with stock compensation, the company has …
2021 Tax Reporting Essentials
Webcast | Published December 1, 2021Confusing tax reporting rules and strict deadlines are a constant challenge for employers. Get the latest …
Excess Tax Withholding: What You Need to Know
Resource | Published April 20, 2021NASPP members frequently ask whether it is permissible to withhold federal income taxes at a rate higher …
Four Rules of Multistate Taxation
NASPP Blog | Published February 9, 2021Four key concepts to understand on how state taxes apply when employees live and work in multiple states …
San Francisco Voters Approve CEO Pay Ratio Tax
NASPP Blog | Published February 2, 2021Companies with workers based in San Francisco could be subject to a new tax tied to the ratio of their …
US Tax Updates for 2021
Resource | Published January 8, 2021Changes to US tax withholding rates and compensation thresholds for various tax-related purposes for …
7 More Things to Know About the Payroll Tax Holiday
NASPP Blog | Published September 9, 2020Are your US payroll taxes taking a holiday? Here are seven things to know about it.
5 Things to Know About the Payroll Tax Holiday
NASPP Blog | Published August 17, 2020Your payroll taxes may be going on a holiday and you don't get to go. Here are 5 things you need to know …
IRS Updates on Timing of Tax Deposits
NASPP Blog | Published July 14, 2020Do you know when your tax deposits for stock option, SSAR, and RSUs are due? Barbara Baksa covers some …
IRS Extends Relief on Tax Deposits to RSUs and SSARs
Resource | Published July 13, 2020A procedural update to the Internal Revenue Manual clarifies instructions relating to the application …
10 Reasons to Implement Net Exercise
Resource | Published June 10, 2020Ten reasons to implement net exercise as a tax withholding method for stock options.
Timely Tax Deposits
NASPP Blog | Published April 22, 2020Timely Tax Deposits
Tax Penalties and Interest – Revisited
NASPP Blog | Published April 16, 2019How much will late payroll tax deposits really cost the company in IRS penalties and interest?
What Is the Taxable Event for RSUs?
NASPP Blog | Published April 1, 2019What is the taxable event for RSUs: the vest/payout date or the date shares are deposited in …