Webcast
Employee Stock Options
Learn how employee stock options and other equity compensation are taxed, reported, and planned for—from NQSOs and RSUs to ISOs and ESPPs. The course covers income recognition, basis, AMT, withholding, dispositions, and key planning considerations.
$98.00
Webcasts are available for viewing Monday – Friday, 8am – 8pm ET,
and Saturday & Sunday, 10am – 6pm ET.
Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)
Secure Transaction CPE Credits
2 Credits: Taxes
Course Level
Basic
Format
Webcast
Course Description
Employee stock compensation can create very different tax results depending on the type of award, when it vests or is exercised, and how and when the resulting shares are sold. In Employee Stock Options, Karen Brosi, EA, CFP, explains the tax treatment of nonqualified stock options, restricted stock and RSUs, incentive stock options, and employee stock purchase plans, including the application of IRC §83 and the rules surrounding §83(b) and §83(i) elections.
This CPE webcast then turns to the practical reporting issues tax professionals encounter, including compensation income, basis, holding periods, capital gains, withholding, alternative minimum tax, and qualifying versus disqualifying dispositions. The tax CPE course also addresses planning opportunities and special situations involving gifts, qualified small business stock, divorce, and death.
Learning Objectives
Upon completion of this course, participants will be able to:
- Distinguish among nonqualified stock options, restricted stock, restricted stock units, incentive stock options, and employee stock purchase plans and identify the basic tax treatment of each.
- Explain the application of IRC §83 to employee stock compensation, including substantial vesting and the use of §83(b) and §83(i) elections.
- Determine the timing and character of income, basis, holding period, and capital gain consequences associated with RSUs and nonqualified stock options.
- Apply the tax reporting rules for qualifying and disqualifying dispositions of incentive stock options and employee stock purchase plan shares.
- Identify withholding, payroll tax, and information-reporting requirements associated with employee stock compensation, including Forms 3921, 3922, and 1099-B.
- Evaluate alternative minimum tax considerations associated with incentive stock options and recognize planning opportunities involving the timing of exercises and sales.
- Recognize special tax considerations involving stock options and equity compensation in situations involving gifts, qualified small business stock, divorce, and the death of an employee.
Course Specifics
WC1826488145
September 15, 2026
None
None
Compliance Information
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02843-26-O
IRS Federal Tax Law Credits: 2
CTEC Course Number: 2071-CE-02288
CTEC Federal Tax Law Credits: 2
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
CTEC Notice: California Tax Education Council DOES NOT allow partial credit, course must be taken in entirety. Western CPE has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at www.ctec.org.
Meet The Experts
Karen Brosi, CFP, EA, has an extensive California tax practice, advising clients in individual tax and family wealth planning, specializing in complex individual income tax matters and all types of securities transactions. Her background as a CFP and as a tax preparer for the wealthy makes her particularly effective in the tax and financial planning arenas. Karen teaches tax professionals how to avoid tax minefields with her extensive planning checklists and practical tips. Besides being one of the most prominent California tax update instructors, she’s a favorite interviewee on radio, television, and in print media, such as Bloomberg Businessweek. Karen’s powerful real-life …
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