In this session we analyze the various types of stock incentives that may be granted to employees including: Incentive Stock Options (ISOs), Employee Stock Purchase Plans (ESPPs), Non-qualified Stock Options (NQSOs), and Restricted Stock Units (RSUs).
- Identify the type of equity compensation received.
- Determine if there is taxable income in the current year and correctly report the income as ordinary or capital gain.
- Calculate the cost basis of stock sold.
Make accurate AMT adjustments and determine the type of withholding used for RSUs.
IRS Program Number: NMVBP-T-00204-22-S
Length: 100 minutes plus optional question-and-answer session (no CE)
Advanced Preparation: None
Program Level: Basic
Delivery Method: Self-Study
Field of Study: IRS Federal Tax
Credit hours: 2 IRS CE
Instructor: Kelly Lent-Paul, EA, CFP, MBA Click here to learn more about the instructor.
All continuing education credit is provided through Gregory & Associates, Inc. which is doing business as Compass Tax Educators. Click here to learn more about our education policies.