Posted on December 21, 2007 by Joseph M. Wallin

IRS Waives ISO and ESPP Reporting to IRS for 2007

The requirement that employers file information returns with the IRS (in addition to providing information to employees, which is still required), with regard to incentive stock option exercises, and certain stock transfers pursuant to employee stock purchase plans, has been waived for 2007. Employers must continue to provide the information to employees, as before.  Notice 2008-8, 2008-3 IRB.  

 

 
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