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Additions & Updates at myStockOptions.com: 4th Quarter 2010

See also the tax alert associated with this content report.

4th QUARTER 2010

TAX REPORTING & TAX RETURNS UPDATED FOR TAX SEASON!

OTHER CONTENT TOPICS

GLOBAL TAX GUIDE: France, Ireland, Italy, Denmark, and more

GLOSSARY: Form 3921, Form 3922, Expert Network, and more

ASK THE EXPERTS: My company granted me 8,000 restricted stock units. The first 2,000 of them (25%) will vest soon. What do I need to do and decide?

NONQUALIFIED DEFERRED COMPENSATION: The latest major updates and additions at our new site myNQDC.com.


TAX REPORTING & TAX RETURNS UPDATED FOR TAX SEASON!

IRS Form 3922 For ESPPs And Form 3921 For ISOs

NEW! The New IRS Form 3922 For ESPPs: What You Need To Know, And How It Can Help You Understand ESPP Taxation

NEW! What do I need to know about the information on the new IRS Form 3922 for ESPPs?

NEW! The New IRS Form 3921 For Incentive Stock Options: What You Need To Know, And How It Can Help You Understand ISO Taxation

NEW! What do I need to know about the information on the new IRS Form 3921 for incentive stock options?

Will I receive any mandatory information statement from my company about exercises, purchases, and sales related to my stock options and/or employee stock purchase plan?

Tax-Return Reporting

Schedule D diagrams! How To Report Sales Of Company Stock

Avoid Tax Return Mistakes With Stock Options & ESPPs: What You Need To Know In 2011

What are the biggest mistakes related to stock options I can make on my tax return, and how can I avoid them?

Restricted Stock & RSUs: What You Must Know To Avoid Tax Return Mistakes In 2011

What are the biggest mistakes with restricted stock or RSUs that I can make on my tax return, and how can I avoid them?

What are the biggest mistakes related to my employee stock purchase plan that I can make on my tax return, and how can I avoid them?

NQSOs: Tax Return Tips And Traps

ISOs: Tax Return Tips And Traps

What tax statement will I receive from my broker after a sale of company stock I acquired by stock option exercise, restricted stock vesting, or ESPP purchase?

I received a notice (CP-2000) from the IRS stating that, according to last year's tax return, I owe money for the sale of my restricted stock when it vested. I thought I paid all the taxes through withholding at vesting. How do I reply?

I received a notice (CP-2000) from the IRS stating that, according to last year's tax return, I owe money for the cashless exercise of my stock options. I thought I paid all the taxes through withholding at exercise. How do I reply?

When I file an extension to complete my tax return after the IRS deadline, are there any mistakes I should avoid that involve stock grant income?

W-2 Reporting

W-2 diagram! What will my W-2 show after the vesting of restricted stock units?

W-2 diagram! What will my W-2 show after the vesting of restricted stock?

W-2 diagram! What will my W-2 show after I exercise nonqualified stock options?

W-2 diagram! What will my W-2 show after the vesting of performance shares?

W-2 diagram! How is an NQSO stock-swap exercise reported on my W-2?

W-2 diagram! If I make a disqualifying disposition with my ESPP stock, what will appear on my W-2?

W-2 diagram! If I sell ESPP shares after the required holding periods, what will appear on my W-2?

W-2 diagram! My company's employee stock purchase plan is not tax-qualified under Section 423 of the Internal Revenue Code. What will my W-2 show after an ESPP purchase?

W-2 diagram! What will my W-2 show after I exercise stock appreciation rights?

W-2 diagram! What will my W-2 show after I exercise incentive stock options?

Other Topics

What is the tax deduction for donations of my company stock?

What is "capital gain"? Have recent tax laws changed the capital gains tax rates?

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OTHER CONTENT SECTIONS

Basics

How are the dates of stock grants set, and when are grants made?

How is my stock grant's exercise price set?

What methods may be used to exercise an option?

What are the important documents I need to understand a stock plan?

What does a stock grant agreement look like, and what terms does it cover? Where can I find samples?

What tax statement will I receive from my broker after a sale of company stock I acquired by stock option exercise, restricted stock vesting, or ESPP purchase?

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Restricted Stock & Restricted Stock Units

W-2 diagram! What will my W-2 show after the vesting of restricted stock units?

W-2 diagram! What will my W-2 show after the vesting of restricted stock?

Restricted Stock & RSUs: What You Must Know To Avoid Tax Return Mistakes In 2011

What are the biggest mistakes with restricted stock or RSUs that I can make on my tax return, and how can I avoid them?

What tax statement will I receive from my broker after a sale of company stock I acquired by stock option exercise, restricted stock vesting, or ESPP purchase?

What is the difference between restricted stock and performance shares or units?

Will the amount of tax withheld at my restricted stock vesting cover the amount of tax that I am required to pay when I file my return?

When my restricted stock vests, will I need to make estimated tax payments?

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NQSOs

Avoid Tax Return Mistakes With Stock Options & ESPPs: What You Need To Know In 2011

What are the biggest mistakes related to stock options I can make on my tax return, and how can I avoid them?

Will the amount of tax withheld at NQSO exercise cover the amount of tax that I am required to pay when I file my return?

After I exercise NQSOs, will I need to make estimated tax payments?

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ISOs & AMT

NEW! The New IRS Form 3921 For Incentive Stock Options: What You Need To Know, And How It Can Help You Understand ISO Taxation

NEW! What do I need to know about the information on the new IRS Form 3921 for incentive stock options?

Will I receive any mandatory information statement from my company about exercises, purchases, and sales related to my stock options and/or employee stock purchase plan?

How do incentive stock options affect my liability for paying alternative minimum tax?

What is the tax basis of my ISO stock that I use to calculate the sale gain for AMT purposes?

I have paid AMT, so do I get an adjustment when I sell the ISO shares to get all the taxes back?

After I have paid AMT for my ISO exercise and hold, what are some mistakes that I must avoid on my tax return?

Has recent legislation changed the taxation of incentive stock options?

If I exercise ISOs and hold the stock (triggering AMT for the spread) or sell the stock in a disqualifying disposition, will I need to make estimated tax payments?

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Employee Stock Purchase Plans (ESPPs)

NEW! The New IRS Form 3922 For ESPPs: What You Need To Know, And How It Can Help You Understand ESPP Taxation

NEW! What do I need to know about the information on the new IRS Form 3922 for ESPPs?

Will I receive information statements from my company about ESPP purchases or option exercises? Will I receive Form 3922 or Form 3921?

Avoid Tax Return Mistakes With Stock Options & ESPPs: What You Need To Know In 2011

What are the biggest mistakes related to my employee stock purchase plan that I can make on my tax return, and how can I avoid them?

Key Dates And Terms You Must Know For Your Company's ESPP

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Stock Appreciation Rights (SARs)

How are stock appreciation rights taxed?

What are the biggest mistakes related to stock appreciation rights (SARs) that I can make on my tax return, and how can I avoid them?

When I exercise my stock appreciation rights (SARs), will the amount of tax withheld cover the amount of tax that I must pay when I file my return?

If I exercise stock appreciation rights (SARs), will I need to make estimated tax payments?

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Advisors, Have You Heard About MSO Pro?
Tools to track and model grants for multiple clients, and proactive communications to build relationships. Selected by CPA Wealth Provider Magazine as one of the best new financial-planning products. Click here for more information.

Financial Planning

NEW! What impact does the 2010 Tax Relief Act have on stock compensation and financial planning?

Now that the 2010 Tax Relief Act has been passed, why do the provisions in the 2003 tax law still affect my strategy for stock options and restricted stock?

Gifts: Save On Estate Taxes With Transferable Stock Options

What is the tax treatment for gifts of company stock?

What is the tax deduction for donations of my company stock?

Techniques To Defer Or Reduce Taxes On The Sale Of Your Company's Shares (Part 1): QSB Stock

Sophisticated Techniques To Defer Or Reduce Taxes On The Sale Of Your Company's Shares (Part 2): SSBICs

Job Events

Are stock option and restricted stock grants negotiable? What terms are negotiable at hire?

How does a "clawback" work to take away stock grant gains?

How common are clawback provisions?

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Life Events

How do stock grants affect Roth IRA contributions and conversions?

Instead of transferring stock options to my ex-spouse in the divorce property settlement, can I assign the economic benefits of her/his portion with the right to designate exercise?

How is restricted stock handled in divorce? Who pays taxes when restricted stock or vested company shares are transferred in a divorce settlement?

After stock options are transferred to my former spouse in divorce, who pays the taxes at exercise? How does my company withhold and report the taxes?

After I retire, will my company let my stock options or restricted stock continue to vest, or will it accelerate the vesting?

Do stock plans treat early retirement differently from ordinary retirement?

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SEC Law & Rule 10b5-1 Trading Plans

NEW! Do senior executives or directors need to make personal SEC filings, such as Forms 4 and 5, for nonqualified deferred compensation plan participation or distributions?

What is insider trading? Do you have to be an "insider" or executive to commit it?

Is there any risk of violating the insider trading or Section 16 rules after I leave the company by exercising options or selling company stock?

What is a Rule 10b5-1 trading plan?

What are best practices for Rule 10b5-1 trading plans?

Is it possible to violate insider-trading laws by terminating or modifying my Rule 10b5-1 trading plan?

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M&A

What could happen to my restricted stock in an acquisition of my company?

How do "change of control" and trigger provisions in stock plans generally work to accelerate vesting?

What will happen to my unvested stock grants if my company is acquired or if it merges with another company?

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Pre-IPO

NEW! In a privately held company, can restricted stock and stock option grants be structured so that they vest only when the company goes public or gets acquired?

Other than going public or getting acquired, how do private companies create liquidity for employees' options and stock?

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GLOBAL TAX GUIDE This is premium content

UPDATED OR EXPANDED

Denmark
France
Hong Kong
Ireland
Italy
Japan

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GLOSSARY

NEW!

Expert Network
Form 3921
Form 3922
Offer Letter
Standing Order
Stock Option Netting

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ASK THE EXPERTS

NEW!

My company granted me 8,000 restricted stock units. The first 2,000 of them (25%) will vest soon. What do I need to do and decide?

Return to table of contents


NONQUALIFIED DEFERRED COMPENSATION

The latest major updates and additions at our new website myNQDC.com:

What happens to my NQDC plan in a merger or acquisition?

What if I have a financial or medical hardship? Can I get a distribution?

Does ERISA apply to and protect my NQDC plan?

Participant Viewpoint: My Investment And Risk Management Strategies For Nonqualified Deferred Compensation

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SUBSCRIPTION & LICENSING INFORMATION

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