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The guide also covers handling of equity holdings, beneficiary processing, tax form samples, important terms, and provides guidance on cost basis and reporting adjustments using Form W-2/1099-NEC and Form 1099-B, with a disclaimer that Computershare is not a tax advisor.",{"@graph":14,"@context":64},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/letters/","Letters",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/computershare-participant-tax-guide-2023-tax-form-reference-guide/303834/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/computershare-participant-tax-guide-2023-tax-form-reference-guide/303834.png","ImageObject",442,249,{"name":42,"@type":43},"McQueen","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-04","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":33},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58],{"name":59,"@type":60,"acceptedAnswer":61},"Why might a tax return require adjustments related to cost basis?","Question",{"text":62,"@type":63},"The guide notes that cost basis may equal the stock’s fair market value on the exercise date, but Form 1099-B may report only the exercise price or reflect different basis for certain situations. This can require adjustments when preparing returns.","Answer","https://schema.org",{"og:url":32,"og:type":66,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":68,"canonical":32},"index,follow",{"doc_id":70,"site_id":7},303834,1790415493,{"code":4,"msg":73,"data":74},"success",[75,80,85,90,95,100,105,109,114],{"id":76,"doc_module":22,"doc_module_name":25,"category_name":77,"show_sort_weight":78,"slug":79},11,"Presentations",90,"presentations",{"id":81,"doc_module":22,"doc_module_name":25,"category_name":82,"show_sort_weight":83,"slug":84},12,"Resumes",80,"resumes",{"id":86,"doc_module":22,"doc_module_name":25,"category_name":87,"show_sort_weight":88,"slug":89},14,"Invoices",70,"invoices",{"id":91,"doc_module":22,"doc_module_name":25,"category_name":92,"show_sort_weight":93,"slug":94},15,"Posters",60,"posters",{"id":96,"doc_module":22,"doc_module_name":25,"category_name":97,"show_sort_weight":98,"slug":99},16,"Social Media",50,"social-media",{"id":101,"doc_module":22,"doc_module_name":25,"category_name":102,"show_sort_weight":103,"slug":104},17,"Forms",40,"forms",{"id":106,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":107,"slug":108},18,30,"letters",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":111,"show_sort_weight":112,"slug":113},21,"Paper Templates",5,"papers-templates",{"id":115,"doc_module":22,"doc_module_name":25,"category_name":116,"show_sort_weight":4,"slug":117},158,"General","general-158",{"code":4,"msg":73,"data":119},{"doc_id":70,"user_id":120,"nickname":42,"user_avatar":121,"doc_module":22,"category_id":106,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":122,"file_id":123,"file_url":124,"file_type":125,"file_size":126,"view_count":33,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":127,"language":128,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":129,"faqs":130,"seo_title":131,"seo_description":12,"update_tm":132,"read_time":133},5909890329169,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","2023 Tax Form Reference Guide  \nWelcome  \nComputershare has prepared this Tax Guide to help you better understand the IRS forms that you will receive based on the types of stock plan transactions you performed in 2023. We understand that IRS regulations can be confusing and at times, overwhelming, so our objective is to assist in simplifying the process.  \nContents  \nNon-Qualified Stock Options (NQ) 3  \nIncentive Stock Options (ISOS) 5  \nRestricted Stock Awards and Units 7  \nEmployee Stock Purchase Plan – Non-Qualified 10  \nEmployee Stock Purchase Plan – Qualified 12  \nEquity Holdings Account 14  \nBeneficiary Processing 15  \nTax Form Samples 16  \nTerms You Should Know 21  \nContact 22  \nAll information in this document is solely for educational purposes. The information is based on our understanding of regulations as of 2023. Reporting requirements may be subject to change. Computershare cannot confirm the accuracy or completeness of the information contained herein. All issuers and taxpayers are advised to review their own records for accurate information regarding equity award transactions. Computershare is not a tax advisor. Please consult knowledgeable tax advisors with any questions concerning tax reporting obligations.  \nNon-Qualified Stock Options (NQ)  \nListed below are the tax documents you can expect to receive and the dates the forms are to be issued if you have Non-Qualified Stock Options, are a U.S. taxpayer (W-9 certified) and had exercise activity in 2023.  \nThe forms you will receive are based on your account activity. If you have an options transaction, the income will be reported on Form W-2 or Form 1099-NEC whereas the actual sale of shares will be reflected on Form 1099-B.  \nCOMPENSATORY INCOME (regardless of exercise method)  \nStatus  \nEmployee  \nExpected Tax Form  \nW-2  \nAmounts  \n((FMV-exercise price) x \\# options exercised)), all payroll withholding deducted  \nIssued By  \nCompany  \nForm Deadline  \nJan. 31, 2024  \nNon-employee 1099-NEC  \n((FMV-exercise price) x \\# options exercised), usually no withholding  \nCompany Jan. 31, 2024  \nOn all charts, Company refers to the company that issued you the stock option or grant, or the company within whose employee stock purchase plan you participate.  \nSHARES SOLD UPON EXERCISE  \nTransaction Type  \nCashless for cash  \nExpected Tax Form  \n1099-B  \nAmounts  \nNet proceeds [(Sale price x \\# shares sold)– transaction fees]  \nIssued By  \nComputershare  \nForm Deadline  \nFeb. 15, 2024  \n\n| Cashless hold (sell-to-cover) | 1099-B | Net proceeds [(Sale price x \\# shares sold)– transaction fees] | Computershare Feb. 15, 2024 |\n| --- | --- | --- | --- |\n| Net exercise (withhold shares for option cost and taxes) | N/A |  |  |\n| Stock swap | N/A |  |  |\n\nCash Buy N/A  \nTax preparers will need your Form W-2 or Form 1099-NEC, 1099-B, as well as the stock option exercise confirmation. You can log into your account via Computershare’s Employee Online or EquatePlus (for participants who have upgraded to EquatePlus) website to print your stock option account exercise confirmation(s) .  \nThe cost basis for shares you sell is equal to the Fair Market Value (FMV) of the stock on exercise date. However, the cost basis reported on Form 1099-B will only reflect the cash paid (exercise price) of your option. Therefore, you will be required to make adjustments on your tax return.  \nYou may also find your cost basis information through your year-end statement, or via the web on Computershare’s Employee Online or EquatePlus site.  \nYour tax documents will also be available on Computershare’s Employee Online or EquatePlus site approximately two weeks after the above-mentioned issue dates or you can contact a Computershare customer service representative to request a duplicate copy mailed to your home.  \nIncentive Stock Options (ISOs)  \nListed below are the tax documents you can expect to receive and the dates the forms are to be issued if you have incentive stock options and had exercise activity","cbCaipaOOGFErNzJ","https://ap.wps.com/l/cbCaipaOOGFErNzJ","pdf",934315,22,"English","# Non-Qualified Stock Options (NQ)\n## Compensatory income and deadlines\n## Shares sold upon exercise\n# Incentive Stock Options (ISOs)\n## Compensatory income for shares sold at exercise\n## Shares sold upon exercise\n## Additional forms\n# Equity process resources\n## Equity holdings account\n## Beneficiary processing\n## Tax form samples\n# Reference and support\n## Terms you should know\n## Contact","[{\"question\":\"Why might a tax return require adjustments related to cost basis?\",\"answer\":\"The guide notes that cost basis may equal the stock’s fair market value on the exercise date, but Form 1099-B may report only the exercise price or reflect different basis for certain situations. 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