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| IRS Reminds Taxpayers About Separate W-2 Reporting for Nonstatutory Stock Option Comp in 2003 Internal Revenue Service [IRS]  [Official Guidance] Nov. 26, 2002 Announcement 2002-108. Excerpt: [C]onsistent with Announcement 2001-92, the reporting of compensation resulting from employer-provided nonstatutory stock options in box 12 of the Form W-2, using Code V, is mandatory for Forms W-2 issued for the year 2003 and subsequent years in accordance with the Form W-2 and its instructions. |
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