Tom Davison and Liam Hurley
UPDATED FOR 2013! The time right after you have completed your tax return is ideal for big-picture financial planning. You can more accurately project your income and likely tax situation for the remainder of this year and the next, including AMT risk and capital-loss carry-forwards, to develop your strategy.
Alan B. Ungar
NEW! The American Taxpayer Relief Act and the Affordable Care Act introduced tax-rate increases you need to consider in deciding when to exercise stock options, when to sell company stock, and how to plan around income from restricted stock vesting. This article explains the changes in tax law and suggests strategies for minimizing the new taxes.
Tom Davison and William Whitaker
NEW! "My income is around half a million dollars, and I'm paying the alternative minimum tax. It's annoying, and I feel trapped. Now what?" Surprisingly, the best move may be to increase income, and pay even more alternative minimum tax! Find out why by reading this intriguing article.
Alan Ungar
The tax reductions of the past few years have brought both good and bad news for holders of incentive stock options. While you may have lower capital gains rates when you hold the shares long enough after exercise, it is harder to avoid the risks of the alternative minimum tax (AMT) and to fully recover any AMT credit.
Bruce Brumberg and Matt Simon
Until fairly recently, alternative minimum tax (AMT) credits could be applied against your tax bill only in years when your regular tax liability exceeded your AMT liability. However, Congress now allows a faster rate for using AMT credits that are more than three years old. This article explains what you need to know about this "refundable" AMT credit, which is available through tax year 2012 (returns filed in 2013).
Kaye A. Thomas
Special rules for old unused AMT credits, first available in 2007, were drastically revised for the tax years 2008 through 2012. This is the first of two articles on the refundable AMT credit, which provides a way for many people to use more AMT credits than they could under the regular rules.
Kaye A. Thomas
Special rules for old unused AMT credits, first available in 2007, were drastically revised for the tax years 2008 through 2012. This is the second of two articles on the refundable AMT credit, which provides a way for many people to use more AMT credits than they could under the regular rules.
Kaye Thomas
A trap awaits those who, after selling shares from exercised ISOs to avoid AMT, want to buy back the stock.
Michael Frank
The IRS has issued final regulations on ISOs. Understand how these final regulations increase the risks of early exercise.
Mark Miller
For employees and executives, international travel and relocation are increasingly common. The taxation of "mobile employees" is always complex, and never more than with equity compensation. Part 1 introduces the key concepts and rules, including the sourcing and apportioning of income.
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It is easy to make tax return mistakes that lead to paying more than necessary or (perhaps worse) an IRS review. This tax season in particular will be more confusing than most because of the new Form 1099-B, the new Form 8949, and the significantly revised Schedule D...
After you have held the stock more than two years from grant and one year from exercise, the spread between the exercise price and the sale price is...
By selling the ISO stock when you exercised it, you eliminated the spread at exercise from the...
To report the sale of shares in a sell-to-cover exercise, you complete Form 8949 along with Schedule D for the year of...
The rules are similar to those that apply to sales of ISO shares made in the same year as exercise; however, the difference is...
The calculation of the amount of ordinary income and capital gain/loss will vary according to the...
The final IRS/Treasury regulations on ISOs clarify that the amount of ordinary income in a disqualifying disposition is...
Major changes in the tax reporting and filing for stock sales became effective in 2012 (i.e. starting with stock sales made in 2011). The revised reporting and filing rules now apply every tax season...
Your brokerage firm issues
IRS Form 1099-B by mid-February in the year following the year of sale. Form 1099-B is an important document that you must have to complete your tax return...
When your W-2 income is added to the price you paid for the stock, this is your cost basis on your tax return. The table below presents the compensation portion of your tax basis for all types of stock grants and ESPPs...
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Tax errors can be costly! Don't draw unwanted attention from the IRS. Our Tax Center explains and illustrates the tax rules for sales of company stock, W-2s, withholding, estimated taxes, AMT, and more.
Test and improve your knowledge with our Stock Options quiz and its study guide in the answer key.
Want to know more? Got 6 minutes? Listen to our new Podcast on the basics of stock options!
Stock Option Financial Planning After Your Tax Return Is Filed And At Year-End (Part 1) 
