Page 34 - Wages, Salaries and Other Earnings

Stock Appreciation Rights

Stock

 Don’t include a stock
appreciation right granted by
your employer in income until

you exercise (use) the right.
 When you use the right, you’re
entitled to a cash payment equal
to the fair market value of the
corporation's stock on the date
of use minus the fair market
value on the date the right was
granted.
 You include the cash payment in
your income in the year you use
the right.

https://lentcpa.com 32