Employee Stock Options - 1 Hour CPE
Employee Stock Options - 1 Hour CPE
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Description
Learn the tax treatment, reporting rules, and planning strategies for employee stock options, ISOs, ESPPs, and restricted stock.
| Learning Objective: In a course on employee stock options students learn the differences between nonstatutory and statutory (ISO/ESPP) options and restricted stock, how and when income is recognized (exercise vs. sale, same-year dispositions, ISO exercise with no sale), and the AMT deferral preference and FICA consequences that can affect planning. The curriculum covers employer and employee reporting and withholding obligations (including ISO/ESPP reporting and relevant forms such as Form 15620), elections and deferrals under Section 83 (83(b) and 83(i)), tax treatment when stock isn’t sold in the year of exercise (basis, holding period, sales costs), and practical planning considerations to manage ordinary income, capital gains timing, and compliance for both employers and preparers. |
| CPE Hours: | Federal Taxation = 1 CPE Credit/ Total = 1 CPE Credit |
| Accreditation: | CTEC, IRS, Enrolled Agents, NASBA CPA |
| Field of Study: | Federal Taxation |
| Publication Date: | 5/1/2026 |
| Instructional Delivery Method: | Self-Study |
| Level: | Intermediate |
| Prerequisites: | None |
| Advanced Preparation: | No Advanced Preparation Required |
| Author: | Lee Reams, Sr., BSME, EA |
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Course Material: A copy of the course material is available for download under the Additional References tab. Refund Policy: Your complete satisfaction is our #1 priority. At CountingWorks, Inc., we do whatever it takes to make sure your expectations are met on every order we complete. We back all of our products with a 10-day no-hassle money-back guarantee. For information regarding refunds, complaints, and program cancellation policies, please contact our Customer Service Department at 1-800-384-1101 Certified Public Accountants: CountingWorks, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. CountingWorks, Inc. is an approved provider for IRS, NASBA QAS and CTEC providing continuing education for CPAs, EAs, IRS and CRTPs. Registration: Sign-up online by clicking add to cart above or by phone at 1-800-384-1101 |