Global Tax Guide
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Below is a selection of recently added and updated content at myStockOptions.com. |
ARTICLES, FAQs, VIDEOS, AND QUIZZES
Our core content sections, organized by topic
- TAX SEASON 2020! The myStockOptions Tax Center
- Financial Planning
- Basics
- Restricted Stock, RSUs, Performance Shares
- ESPPs
- NQSOs
- ISOs & AMT
- Stock Appreciation Rights
- Job Events
- Life Events
- Mergers & Acquisitions
- SEC Law & Rule 10b5-1 Trading Plans
- Pre-IPO & Going Public
PODCASTS
Brief, lively audio recordings on important topics in equity compensation, available at myStockOptions.com, Apple App Store, and Google Play Music
GLOBAL TAX GUIDE
Important updates in Canada and China
GLOSSARY
Recent additions include CP200 Notice and Form 1040-SR
ASK THE EXPERTS
Selected questions from Premium Members of myStockOptions.com
NONQUALIFIED DEFERRED COMPENSATION
The latest additions and updates at our sibling website myNQDC.com.
Tax Season 2020: What You Need To Know About New Reporting Rules
Form 8949 and Sch. D diagrams How To Report Sales Of Company Stock On Your Tax Return
Restricted Stock & RSUs: 10 Mistakes To Avoid On Your Tax Return
12 Tax-Return Mistakes To Avoid With Stock Options And ESPPs
ISOs: Tax-Return Tips And Traps
NQSOs: Tax-Return Tips And Traps
IRS Form 3922 For ESPPs: What You Need To Know, And How It Can Help You Understand ESPP Taxation
IRS Form 3921 For Incentive Stock Options: What You Need To Know, And How It Can Help You Understand ISO Taxation
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 I exercise nonqualified stock options?
W-2 diagram What will my W-2 show after the vesting of performance shares?
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 incentive stock options?
W-2 diagram What will my W-2 show after I exercise stock appreciation rights?
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? What if income is missing from the form?
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?
What do I need to know about the information on IRS Form 3922 for ESPPs?
What do I need to know about the information on IRS Form 3921 for incentive stock options?
What's new for the 2020 tax-return season?
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 stock options I can make on my tax return, and how can I avoid them?
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?
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?
If I file an extension to complete my tax return after the IRS deadline, are there any mistakes I should avoid that involve stock compensation income?
How have IRS Form 1099-B and cost-basis reporting changed for sales of stock acquired from my stock options, restricted stock, or ESPP? What do I need to do differently? NEW! What is IRS Form W-4 and how does it relate to income from stock compensation?
What are capital gains and capital losses? What are the capital gains tax rates?
What are the federal tax-withholding rates on stock compensation? Can my company use a different rate?
When my restricted stock or RSUs vest, will I need to make estimated tax payments?
After I exercise NQSOs, will I need to make estimated tax payments?
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?
If I exercise stock appreciation rights (SARs), will I need to make estimated tax payments?
If I purchase shares in my company's ESPP or sell the stock in a disqualifying disposition, will I need to make estimated tax payments?
Return to table of contents
NEW! Financial Planning With Restricted Stock Units: 3 Key Questions
NEW! How To Defer Or Pay No Capital Gains Tax On Company Stock Sales: 6 Ways Under The Tax Code
What is the tax treatment for gifts of company stock?
What is the tax deduction for donations of my company stock?
Does the US impose an exit tax on citizens who leave the country and give up their citizenship?
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.
Why do companies grant stock options, restricted stock, and other equity awards? Do surveys show that employees really value them?
Do equity awards really motivate employees?
NEW! Financial Planning With Restricted Stock Units: 3 Key Questions
NEW! My restricted stock grant is about to vest. Any way to reduce the tax impact?
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 performance shares?
W-2 diagram What will my W-2 show after the vesting of restricted stock?
Form 8949 and Sch. D diagrams How do I report a sale of restricted stock on my federal income-tax return?
Form 8949 and Sch. D diagrams How do I report a sale of shares from restricted stock units (RSUs) on my federal income-tax return?
Form 8949 and Sch. D diagrams In the tax-return reporting for restricted stock, do I need to report shares that I sold for taxes or that my company used for tax withholding?
Form 8949 and Sch. D diagrams When I hold restricted stock after it vests and later have capital gains on the sale, will I get any credit for the income tax I paid at vesting?
Form 8949 and Sch. D diagrams When restricted stock units vest, my company automatically sells or withholds shares to cover the taxes. Do I need to report these shares on my Form 8949 and Schedule D?
Form 8949 and Sch. D diagrams How do I report a sale of performance shares or PSUs on my federal income-tax return?
What are the federal tax-withholding rates on stock compensation? Can my company use a different rate?
When my restricted stock or RSUs vest, will I need to make estimated tax payments?
What do I need to know about the information on IRS Form 3922 for ESPPs?
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? What if income is missing from the form?
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?
Form 8949 and Sch. D diagrams If I make a disqualifying disposition with my ESPP stock, how do I report the sale on Form 8949 and Schedule D of my tax return?
Form 8949 and Sch. D diagrams If I sell ESPP shares after the required holding periods, how do I report the sale on my Form 8949 and Schedule D?
Form 8949 and Sch. D diagrams My company's ESPP is not tax-qualified under Section 423 of the Internal Revenue Code. How do I report any gain that results from the sale of my ESPP shares on my federal income-tax return?
Who is eligible to participate in an ESPP? Can anybody, such as part-time workers or employees outside the US, be excluded from participation?
How do stock options, ESPPs, and restricted stock differ from the company stock fund or contribution offered under my 401(k) plan?
What is a reset or automatic rollover provision in an ESPP?
Can my company use the IPO price as its ESPP's grant-date price?
What are the federal tax-withholding rates on stock compensation? Can my company use a different rate?
W-2 diagram What will my W-2 show after I exercise nonqualified stock options?
W-2 diagram How is an NQSO stock-swap exercise reported on my W-2?
Form 8949 and Sch. D diagrams How do I report a sale of NQSO shares on my federal income-tax return?
Form 8949 and Sch. D diagrams How are capital gains taxed and reported when I sell my NQSO shares?
Form 8949 and Sch. D diagrams I did a cashless exercise with my nonqualified stock options last year. Since I have no additional gains or losses from the sale, do I still need to report the transaction on Form 8949 and Schedule D of my tax return?
Form 8949 and Sch. D diagrams How do I report a sale of shares in an NQSO sell-to-cover exercise?
Form 8949 and Sch. D diagrams I exercised NQSOs, held the stock, and now have long-term capital gains on the sale. Do I get any "credit" on my tax return for the income tax I paid for the spread at exercise?
Form 8949 and Sch. D diagrams I did cashless exercises/sales of stock options from several grants simultaneously. Do I need to report each sale separately, or can I attach the 1099-B statement from my broker and aggregate them on one line?
Form 8949 and Sch. D diagrams Is the brokerage commission taxed and reported separately on my tax return?
W-2 diagram What will my W-2 show after I exercise incentive stock options?
Form 8949 and Sch. D diagrams I did a cashless exercise with my incentive stock options. How do I report this on Form 8949 and Schedule D? What about the alternative minimum tax?
Form 8949 and Sch. D diagrams How do I report a sale of shares in an ISO sell-to-cover exercise? Is there ISO-related AMT?
Form 8949 and Sch. D diagrams I exercised my ISOs and sold the ISO stock later in the same year. How is this reported on my tax return when the stock price at sale was higher or lower than at exercise?
Form 8949 and Sch. D diagrams After I have met the ISO holding periods, how do I report a sale on my tax return?
Form 8949 and Sch. D diagrams How am I taxed if I have made a disqualifying disposition (e.g. sale) of ISO shares in a different year than the year I exercised the option? How do I report this?
Form 8949 and Sch. D diagrams When I sell my ISO shares in a disqualifying disposition, will the broker's commission reduce the amount of ordinary income on my W-2 or the amount of gross sales proceeds on my Form 8949 and Schedule D?
How do you calculate the alternative minimum tax?
I know that my ISO exercises will trigger the AMT for me this year or next. Are there planning strategies related to other tax payments and income?
What is the latest news about legislation affecting the alternative minimum tax?
W-2 diagram What will my W-2 show after I exercise stock appreciation rights?
Form 8949 and Sch. D diagrams How do I report sales of shares from stock appreciation rights on my federal income-tax return?
What are the federal tax-withholding rates on stock compensation? Can my company use a different rate?
Can my company fire me or reduce the size of my grant just before the vesting of my stock options or restricted stock/RSUs?
NEW! Does my spouse also need to accept my stock grant?
What is insider trading? Do you have to be an insider or executive to commit it?
What would happen to my performance shares in an acquisition of my company?
In a private company, can restricted stock and stock option grants be structured so that they vest only when the company goes public or gets acquired? How is this taxed?
Can my company use the IPO price as its ESPP's grant-date price?
NEW:
How Tax Reform Affects Your Stock Compensation And Financial Planning
How Tax Reform Affects Year-End Planning For Equity Comp And Company Shares
The Great Drawdown: How To Optimize Stock-Based Compensation For Retirement Planning
Divorce: What Happens To My Stock Compensation?
Compliance Concerns That Executives Must Understand To Prevent SEC, IRS, And Corporate Problems
Stock Option Terms: What You Can Expect
Restricted Stock Units After An Acquisition: Know What Could Happen
Our podcasts are available on our website, at iTunes, and at Google Play Music.
NEW:
Automatic Rollover
CP2000 Notice
Direct Listing
Escape Hatch
Form 1040-SR
Front-Loaded Equity
Golden Handcuffs
Grantiversary
Schedule B
UPDATES:
Canada
China
NEW:
I'm planning to exercise my nonqualified stock options soon, and I have an upcoming vesting of restricted stock units. Will my Form W-4 rate be used for the tax withholding?
A sample of the latest major additions and updates at our separate website myNQDC.com, a comprehensive publication about nonqualified deferred compensation:
UPDATES! What are the 2020 adjustments to the IRS limits for qualified retirement plans that affect nonqualified deferred compensation?
UPDATES! What's new for the 2020 tax-return season?
UPDATES! If I file an extension to complete my tax return after the IRS deadline, are there any mistakes I should avoid that involve nonqualified deferred compensation?
NEW! What is IRS Form W-4 and how does it apply to withholding from nonqualified deferred compensation?
NEW! Advantages To Pre-Tax Deferral Of Income After Tax Reform
NEW! Make The Most Of Social Security Benefits With NQDC Distributions
UPDATES! Participant Viewpoint: My Investment And Risk Management Strategies For Nonqualified Deferred Compensation
UPDATES! Tax Reform: Good Or Bad For Pretax Compensation Deferral?
UPDATES! Tax Reform And The Impact On Nonqualified Deferred Compensation Plans
UPDATES! Future Higher Tax Rates Would Not Reduce The Current Appeal Of Nonqualified Plans
UPDATES! What are the most recent tax changes that affect nonqualified deferred compensation?
UPDATES! How do I fit nonqualified deferred compensation into my financial plan?
UPDATES! I plan to move. What if I live in a different state at distribution than the state where I worked? How is the distribution taxed?
UPDATES! Can I put more away with a nonqualified deferred compensation plan than with a 401(k) plan? What are the limits?
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