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IRS Reminds Taxpayers About Separate W-2 Reporting for Nonstatutory Stock Option Comp in 2003
Internal Revenue Service [IRS]Link to more items from this source
[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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