Determining Basis in Employee Stock Options – 2017 Law – Course Manual Only

A stock option is a contract issued by an employer to an employee to purchase a set amount of shares of company stock at a fixed price for a limited period of time. There are two broad classifications of stock options issued: non-qualified stock options (NQO) and incentive stock options (ISO).  Rules for determining basis in employee stock options are discussed in this course.

Topics Covered

  • Identification of the different types of employee stock options
  • Qualifying and disqualifying dispositions of employee stock options and ESPPs
  • Calculating basis in stock acquired through employee stock purchase plans
  • Compensation rules relating to ESPPs and NQOs
  • Restricted stock, including RSUs and RSAs
  • Benefits and procedures for making a Section 83(b) election

Objectives

By the conclusion of this course, you should be able to:

  • Differentiate between the types of employee stock options
  • Explain the required holding periods
  • Interpret basis information reported on Forms 1099-B, 3921, 3922 and W-2
  • Explain the difference between a qualifying and disqualifying sale
  • Identify situations in which a Section 83(b) election can be made and describe procedures for making such an election
  • Calculate the basis in ESPPs, NQOs, RSUs and RSAs
  • Explain how to record information from Form 1099-B onto Form 8949
  • Determine how to make basis adjustments on Form 8949 pertaining to stock options when basis is incorrectly reported on Form 1099-B

The course manual is delivered as a PDF document which you can download and print.

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Section 8.1

Course Manual Only

Course Type:

CPE Tax

Term:

2017 Tax Law

Registration Status:

Coming Soon

Course Status

Coming Soon

Course Length:

0 Hours

Course Fees:

Course Materials $14.99
Total $14.99

Course Credits:   0

Field of Study

Taxes

Program Level

Intermediate

Prerequisite

Basic tax knowledge

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Manuals distributed and programs sponsored by Pacific Northwest Tax School are designed to teach application of tax laws. Pacific Northwest Tax School works to provide accurate and timely material to students, however the school does not have any responsibility if human and/or mechanical error exists.  Accordingly, no assurance is given by Pacific Northwest Tax School that such information is totally comprehensive or accurate in its coverage of such subject matter. Information published or sponsored by Pacific Northwest Tax School should not be relied upon as a substitute for independent research to original sources of authority such as the Internal Revenue Code, IRS Publications and Internal Revenue Rulings. Pacific Northwest Tax School, its authors, and instructors do not render legal, accounting, or other non-educational professional advice. If legal advice or other expert assistance is required, the services of a competent professional should be sought.  Credit hours are subject to change without notice.

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