Understanding stock plan taxes

Access tax guides and additional resources to help you understand your tax reporting obligations.

See tax videos and detailed guides for help with your equity compensation taxes

Qualified Employee Stock Purchase Plan

Each time you sell shares from a qualified employee stock purchase plan, a taxable event occurs.

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Restricted stock and performance awards

You may need to report taxable ordinary income when your restricted stock units or awards, performance shares, or performance units vest.

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Stock option plan

You may need to report taxable ordinary compensation income, in addition to any capital gains or losses, when you exercise or sell shares.

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Nonqualified Employee Stock Purchase Plan

Each time you sell shares from a non-qualified employee stock purchase plan, a taxable event occurs.

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Stock appreciation rights

You may need to report taxable ordinary compensation income when you exercise or sell shares acquired from a stock-settled plan.

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Incentive stock option plan

While ISO plans offer potentially favorable tax benefits, reporting requirements can be complicated.

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Fidelity resources to help you with taxes

What's new this tax season? (PDF)
Learn more about how the the 2018 tax-reform legislation changed the tax rates on income. In addition, get more information on the overhauled IRS Form 1040 tax return that alters some of the prior filing rules.


Equity Compensation: Tax Treatment Guidelines (PDF)
See an overview of the types of taxes that apply to the most popular types of grants, when these taxes are triggered, and when tax withholding (if any) applies.


Tax Withholding
Review how your company can hold money from your equity compensation to cover for taxes.


Stock plan tax FAQs
See commonly asked questions to help you keep up with this tax season.

Forms, tools, articles, and other information you need for tax planning and filing.

Whether you want to plan for retirement, pay for college, or something else, we can help you create an investment strategy that fits your needs.