Deadlines are approaching for employers to report employee exercises of incentive stock options and employee stock purchase plan purchases during 2023.

Corporations that offer incentive stock options (ISOs) or maintain a tax-qualified employee stock purchase plan (ESPP) must file returns with the Internal Revenue Service (IRS) for such arrangements. They must also deliver information statements to employees and former employees regarding the acquisition of shares under such arrangements. These filing obligations are intended to provide employees and former employees with sufficient information to enable them to calculate their tax obligations associated with these awards.

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