# (market value stock grant price) number of shares you buy = compensation element

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5 The stock sale is considered short-term because you actually owned the stock less than a year. In this example, the date acquired is 6/30/2007, the date sold is 12/15/2007, the sales price is \$4,990, and the cost basis is \$4,500. The net gain is the difference of \$490. How did we get these figures? The sales price (\$4,990) is the market price at the date of sale (\$50) times the number of shares sold (100), or \$5,000, less any commissions you paid when you sold it (\$10). Form 1099-B from the broker handling your sale should report \$4,990 as the gross proceeds from your sale. The cost basis is the actual price you paid per share times the number of shares (\$ = \$2,500) plus the compensation element of \$2,000 already included in your W-2 for a total of \$4,500. So the gain is \$490, the difference between your basis and the sales price, and will be taxed as a short-term capital gain at your ordinary income tax rate. 4. You exercise the option to purchase the shares, then you sell them more than a year after the day you purchased them. 06/30/2006 Market price on 6/30/2006 \$45 Sales date: 12/15/2007 Sales price: \$50 Commission paid at sale: \$10 The compensation element is the same as in the preceding examples and should appear in Box 1 of your W-2 for the year in which you originally exercised the options to purchase the stock. Because this transaction occurred in a previous year, you don t have to pay tax on the compensation element again; it s now considered part of your purchase price for the stock. This time, you must report the sale of the stock on Schedule D, Part II because it s long-term; you owned the stock for almost 18 months. As in the preceding example, the amount of gain is \$490, calculated in the same manner. But now it is a long-term gain, so you only have to pay at the capital-gains rate, which will probably be a lot lower than your regular income-tax rate. Tips

6 When you are granted stock options, get a copy of the Option Plan or Prospectus from your employer and read it carefully. Your employer is required to withhold payroll taxes from the compensation element, but occasionally that doesn t happen correctly. In one case we know of, an employee s payroll department did not withhold federal or state income taxes from the employee s compensation element. He exercised his options by paying \$7,000 and sold the stock on the same day, making \$70,000 on the deal, then took his proceeds (plus his savings) and bought an \$80,000 car, leaving very little cash on hand. Come tax time, he was extremely distressed to learn that he owed taxes on the compensation element of \$63,000 and he had no ready cash to pay his taxes. Don t let this happen to you. Employers must report the income from a 2007 exercise of nonqualified stock options in Box 12 of the 2007 Form W-2 using a code of V. The compensation element is currently already included in Boxes 1, 3 (if applicable), and 5, but now can be also be reported separately in Box 12 to clearly indicate the amount of compensation arising from an exercise. See IRS Publication 550, Investment Income and Expenses (Including Capital Gains and Losses) and the Stock Options section in IRS Publication 525, Taxable and Nontaxable Income.

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