Compass Tax Educators

In this session we analyze the various types of stock incentives that may be granted to employees including: Incentive Stock Options (ISOs), Employee Stock Purchase Plans (ESPPs), Non-qualified Stock Options (NQSOs), and Restricted Stock Units (RSUs).

Learning Objectives

• Identify the type of equity compensation received. 
• Determine if there is taxable income in the current year and correctly report the income as ordinary or capital gain. 
• Calculate the cost basis of stock sold.
• Make accurate AMT adjustments and determine the type of withholding used for RSUs.

Education Information

IRS Program Number: NMVBP-T-00204-22-S

Length: 100 minutes plus optional question-and-answer session (no CE)

Prerequisite: None

Advanced Preparation: None

Program Level: Basic

Delivery Method: QAS Self-Study (NASBA); On-Demand (IRS)

Field of Study: Taxes (NASBA); Federal Tax Topic/Federal Tax Related Matter (IRS)

Credit hours: 2 NASBA CPE / 2 IRS CE

Information can be found quickly by searching key terms in the text/PowerPoint using the built-in search feature.

Course expires one year after purchase.

Instructor: Kelly Lent-Paul, EA, CFP, MBA Click here to learn more about the instructor.

All continuing education credit is provided through Gregory & Associates, Inc. which is doing business as Compass Tax Educators. Click here for more information regarding our refund and education policies.