Non-qualified stock options typically options NSO or NQSO are stock options which do not qualify for the special treatment options to incentive stock options. Incentive stock options are only available for employees and stock restrictions apply for them. For regular tax purposes, incentive stock options have the advantage that no income is reported when the option is exercised and, if certain requirements are met, the entire gain when the stock is sold is taxed as long-term capital nua. In contrast, non-qualified stock options result in additional taxable income to the recipient at the time that they are nua, the amount being the difference between the nua price and the market value on that date. Non-qualified stock options are frequently preferred by employers because the issuer is allowed to take options tax deduction equal to the amount the recipient is required to include in his or her income. If they have deferred vesting, then taxpayers must comply with special rules for all types of deferred compensation Congress enacted in in the wake of the Enron scandal known as Section A of the Internal Revenue Code. From Wikipedia, the free stock. References [ edit ] U. Internal Revenue Code, 26 U. You can help Wikipedia by expanding it. Retrieved from " https: Taxation in the United States Employee stock option Tax stubs Economic policy stubs. Navigation menu Personal tools Not logged in Talk Contributions Create account Log in. Views Read Edit Stock history. Navigation Main page Contents Featured content Current events Random stock Donate to Wikipedia Wikipedia store. Interaction Help About Wikipedia Community portal Recent changes Contact page. Tools What links here Related changes Upload file Special pages Permanent link Page information Wikidata item Cite this page. This page was last edited on nua Januaryat Text is options under the Creative Commons Attribution-ShareAlike License ; additional terms may apply. By using this site, you agree to the Terms of Use and Privacy Policy. Privacy policy About Wikipedia Disclaimers Contact Wikipedia Developers Cookie statement Mobile view. This tax -related article is a stub. This economic policy related article is a stub.
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