Determining Basis in Employee Stock Options – 2017 Law – Self-Study – Videos
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.
- 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
At 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
2017 Tax Law
Ends: Saturday, July 31, 2021 11:59 PM (PST)
Started: Wednesday, January 2, 2019 11:59 PM (PST)
Ends: Sunday, July 31, 2022 11:59 PM (PST)
|IRS (Federal Tax Law)
|Oregon Tax Board
Field of Study
Basic tax knowledge
IRS Federal Program Number
Meet Your Instructor
April Gutierrez, Enrolled Agent:
Known for her entertaining speaking style and ability to make a complex subject easy to understand, April is frequently invited to speak to business groups and news media on tax-related topics. She has a B.A. in Communication Studies from Murdoch University in Perth, Australia. She obtained her Oregon LTC in 1995.
April resides in Portland, Oregon, with her husband Jess and their two sons. Her pastimes include gardening, travel, and playtime with her Arabian horse, Fancy.
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Basic Tax Law
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