This session distills the tax rules for equity compensation. We clarify stock options such as incentive stock options (ISOs) and nonqualified stock options (NSOs), restricted stock units (RSUs), restricted stock with an §83(b) election and employee stock purchase plans (ESPPs). You'll learn how exercises and sales affect income, payroll, basis and the alternative minimum tax (AMT). Additionally, we will cover how to determine qualifying vs. disqualifying dispositions so Form W-2, Wage and Tax Statement, Form 392, Exercise of an Incentive Stock Option Under Section 422(b), Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c), and Form 1099-B, Proceeds from Broker and Barter Exchange Transactions, tie to Form 8949, Sales and Other Dispositions of Capital Assets, and Schedule D, Capital Gains and Losses.