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IRS Says Use of New W-2 Code for Exercise of Nonstatutory Stock Options in 2001 is Optional
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 20, 2000 Modifying Announcement 2000-79. "The purpose of this announcement is to advise employers of a change to Announcement 2000-97. Announcement 2000-97 advised employers that a new code (Code V -- Income from the exercise of nonstatutory stock options) was added for use in box 12. In response to employer concerns about implementing the reporting procedures, the use of Code V is optional for the 2001 Forms W-2." MORE >> |
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