Reported on IRS Form 1099-B, the cost basis of sold shares that were acquired from stock options and other forms of equity comp is an important yet complex and confusing issue for employees when they complete their tax returns for the year of sale. Misunderstanding cost-basis issues can lead to costly overpayment of tax to the federal government. While discussing this topic in a feature for the San Francisco Chronicle, personal-finance reporter Kathleen Pender cited insights and comments obtained from Bruce Brumberg, the editor-in-chief of myStockOptions.com.