ESPP 很烦。 不信？ 看看

These rules impose reporting requirements on a disposition of ESPP shares that occurs after you have held the shares long enough to avoid a disqualifying disposition. Unlike the rules for incentive stock options, these rules may require some or all of your profit to be reported as compensation income even after you've satisfied the holding period requirement. The amount of compensation income is calculated differently than for a disqualifying disposition, using the lesser of two numbers. Strangely, it is possible (although unusual) for the amount of compensation income to be larger for a qualifying disposition than it is for a disqualifying disposition.

The law on this issue is poorly written and causes plenty of confusion among the companies that maintain these plans, the individual participants and their tax preparers. Even the IRS has sometimes appeared to be confused about this rule, stating it incorrectly in Publication 525.

for more info on ESPP, check out:

http://blog.wenxuecity.com/blogview.php?date=201104&postID=7381

 

所有跟帖： 

• make sure on your tax -美西游子- ♀ (516 bytes) () 04/08/2011 postreply 13:37:22

• what's so tricky? DISCOUNT! -美西游子- ♀ (2683 bytes) () 04/08/2011 postreply 14:34:22

• 晕。。。看不懂？炒股也需要吧？ -芦苇葱葱- ♀ (0 bytes) () 04/08/2011 postreply 16:49:23

• 不怪你。 IRS愣把它整成个天书似的。 不少网友建议俺写个"Sch D指南“， 难呐！ -美西游子- ♀ (1089 bytes) () 04/09/2011 postreply 11:24:04

• 注意啦，TurboTax可不自动给你加的哦！ -美西游子- ♀ (47 bytes) () 04/09/2011 postreply 10:07:31

• W2 上有单独列compensation income from ESPP 吗？ -neiman07- ♂ (293 bytes) () 04/08/2011 postreply 19:47:11

• Check your W-2 -美西游子- ♀ (849 bytes) () 04/08/2011 postreply 21:19:53

• also, look at box 14 of W-2 -美西游子- ♀ (23 bytes) () 04/09/2011 postreply 11:25:17

• common mistake -美西游子- ♀ (213 bytes) () 04/09/2011 postreply 08:45:19