Stock Incentive Plans - Navigating Taxation, Compliance, and Reporting  

This course provides a discussion on stock incentive plans, detailing their types, tax implications, and reporting requirements. It covers Incentive Stock Options (ISOs), Nonqualified Stock Options (NQSOs), Employee Stock Purchase Plans (ESPPs), Restricted Stock Units (RSUs), and Restricted Stock Awards (RSAs), explaining how each is granted, exercised, and taxed. Special attention is given to IRS forms (such as Forms 3921, 3922, and 1099-B), alternative minimum tax (AMT) considerations, and the impact of qualifying vs. nonqualifying dispositions. The document also includes guidance on IRC Sec. 83(b) and Sec. 83(i) elections, W-2 reporting, and employer compliance requirements. A stock incentive plan checklist is provided to assist tax professionals in gathering necessary documentation and ensuring accurate tax treatment for clients.