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4th QUARTER 2011

TAX REPORTING & RETURNS

OTHER CONTENT TOPICS

GLOBAL TAX GUIDE: Belgium, Canada, China, and more

GLOSSARY: Form 8949, covered security, and more

ASK THE EXPERTS: When updating your will and estate plan, can you name beneficiaries for stock grants and ESPP participation?

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


TAX REPORTING & RETURNS

FORM 8949 & SCH. D DIAGRAMS! How To Report Sales Of Company Stock On Your Tax Return

NEW! The Revised Form 1099-B & New Form 8949 For Reporting Stock Sales On Your Tax Return: How To Avoid Paying Too Much Tax

NEW! How is IRS Form 1099-B changing for sales of stock acquired from my stock options, restricted stock, or ESPP?

NEW! In the cost basis I use to report sales of company stock on my tax return, what part comprises the W-2 income from stock compensation or an ESPP?

NEW! What is backup withholding? How do I prevent it or recover it?

Avoid Tax Return Mistakes With Stock Options & ESPPs: What You Need To Know In 2012

Restricted Stock & RSUs: What You Must Know To Avoid Tax Return Mistakes In 2012

NQSOs: Tax Return Tips And Traps

ISOs: Tax Return Tips And Traps

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

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

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

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

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

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

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

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

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

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

What are the biggest mistakes related to 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?

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?

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 respond?

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 respond?

Do I always get a Form 1099-B for a same-day-sale cashless exercise? Are there exceptions, and if so how do I report the sale on my tax return?

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

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

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

What do I need to know about the information on IRS Form 3921 for ISOs?

How and when are taxes withheld from my restricted stock?

Is the spread at exercise of a nonqualified stock option subject to Social Security taxes?

My new company withheld Social Security tax from my wages even though I "maxed out" on these taxes this year from my stock option exercise and restricted stock vesting at my prior employer. Can I get a refund or a credit on my tax return?

How is capital gain calculated?

What happens if I have a capital gain from one sale of company stock and a capital loss from another sale of company stock or another security?

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?

If my company requires me to have a foreign bank or brokerage account because of the stock plan, does this require any special filings with the IRS?

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OTHER CONTENT SECTIONS

Basics

How have stock-market volatility and the economic downturn changed corporate stock grant practices?

How will my broker know which shares to sell? Should I identify them in some way?

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Restricted Stock, RSUs, & Performance Shares

FORM 8949 & SCH. D DIAGRAMS! How To Report Sales Of Company Stock On Your Tax Return

Restricted Stock & RSUs: What You Must Know To Avoid Tax Return Mistakes In 2012

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

How and when are taxes withheld from my restricted stock?

How is my performance share grant taxed, and how are taxes withheld?

How do I make a timely and complete Section 83(b) election?

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NQSOs

FORM 8949 & SCH. D DIAGRAMS! How To Report Sales Of Company Stock On Your Tax Return

Avoid Tax Return Mistakes With Stock Options & ESPPs: What You Need To Know In 2012

NQSOs: Tax Return Tips And Traps

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

For NQSOs or SARs exercised on the last business day of 2011, or for restricted stock that vested on that day, is the income taxable in 2011 or 2012?

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ISOs & AMT

FORM 8949 & SCH. D DIAGRAMS! How To Report Sales Of Company Stock On Your Tax Return

Avoid Tax Return Mistakes With Stock Options & ESPPs: What You Need To Know In 2012

ISOs: Tax Return Tips And Traps

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

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

What do I need to know about the information on IRS Form 3921 for ISOs?

If I plan to sell my ISO stock before the end of the required holding periods (i.e. a disqualifying disposition), is there any tax advantage to receiving ISOs instead of NQSOs?

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Employee Stock Purchase Plans (ESPPs)

FORM 8949 & SCH. D DIAGRAMS! How To Report Sales Of Company Stock On Your Tax Return

Avoid Tax Return Mistakes With Stock Options & ESPPs: What You Need To Know In 2012

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?

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

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

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Stock Appreciation Rights (SARs)

FORM 8949 & SCH. D DIAGRAMS! How To Report Sales Of Company Stock On Your Tax Return

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?

How are stock appreciation rights taxed?

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Financial Planning

Has the likelihood of a tax audit increased?

Are there any stock-option strategies for using my capital-loss carry-forwards?

If my company requires me to have a foreign bank or brokerage account because of the stock plan, does this require any special filings with the IRS?

What is the tax impact if my company claws back gains from stock grants?

Will my company be able to take a tax deduction for the value of my restricted stock, restricted stock units, performance shares, or stock options if my compensation already exceeds $1 million?

Do I get dividends with performance share awards? How are they taxed?

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Job Events

NEW! Job Loss Quiz

Job Loss And Your Stock Grants (Part 1): Options, Restricted Stock, And ESPPs

Job Loss And Your Stock Grants (Part 2): Changes Of Employment Status, Post-Termination Tax, Severance

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Life Events

NEW! Life Events Quiz

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?

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SEC Law & Rule 10b5-1 Trading Plans

If I make a mistake in my filings of Form 3, Form 4, or Form 5, how do I fix an error?

Can the SEC, the Treasury, or my company take away stock option gains, restricted stock, and performance shares after accounting fraud has occurred?

What are the criminal penalties for insider trading?

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M&A

What is the tax treatment of my restricted stock in an acquisition?

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Pre-IPO

After the IPO, are there any restrictions on how soon I can sell shares of my company's stock?

What is a buyback? Is my employer required to buy back my shares when I leave the company?

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GLOBAL TAX GUIDE This is premium content

UPDATED OR EXPANDED

Belgium
Canada
China
France
Ireland

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GLOSSARY

NEW!

Cash-Settled Award
Covered Security
Form 8949
Noncovered Security
Nonresident Alien
Preferred Stock

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ASK THE EXPERTS

NEW!

I'm updating my will and estate plan. I have stock options and restricted stock units plus participation in my company's employee stock purchase plan. Can I name beneficiaries for these?

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NONQUALIFIED DEFERRED COMPENSATION

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

NEW! Ten Key Features Of Nonqualified Deferred Compensation

NEW! Nonqualified Plan Financing Strategies

NEW! What is a QSERP?

NEW! My company plans to spin off my division. What can happen to my NQDC plan and my elections for deferrals and distributions?

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CONTACT & LICENSING INFORMATION

TO CONTACT THE EDITORS: Send email to editors@mystockoptions.com.

TO ADVERTISE IN THE UPDATE OR LICENSE OUR CONTENT: Send email to sales@mystockoptions.com.

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