这个不是现金bonus，而是incentive stock

qualified incentive stock option is not subjected to FICA tax.

However, non-qualified stock option would be treated as cash and subject to FICA.  Since only the first 128K salary is subject to SS, and the picture shows base salary of 150K，none of these "bonus" is subject to SS。

medicare tax is not capped on income so all of these may be subject to medicare tax. 

所有跟帖： 

• 码工们交税挺积极。 -sweetptt- ♂ (0 bytes) () 01/03/2018 postreply 18:33:24

• 这个不是Incentive Stock Option, ISO 不交medicare tax，你可以倒推 -slow_quick- ♂ (0 bytes) () 01/03/2018 postreply 18:40:33