Stock Sale through Employer

[S T]

I am reveiwing a potential new client now,

What is the difference in tax treatment between what is allocated on the W-2 between
Stock Gain (should be grant and exercise gross up right)? and Restricted Stock Mgmt Bonus gross up? I don't think there is any difference, but employer separated on the W-2 form.

The transactions seem to be treated the same by Schwab which is the transfer agent, gives me an award price of -0- on the Restricted, but all taxes are deducted and handled through payroll, on the NQ I have cost and FMV and then taxes deducted and handled through payroll and gain reflected as taxable compensation on W-2.

So both transactions are handled through W-2 gross up, taxes collected. No special treatment on AMT, correct? The schedule D will relfect little to no/gain loss, correct, as it has all been reported and taxed through compensation.

Sorry, I think my brain is tired tonight!

Thanks,

Sandy

Sandy

[joanmcq]

probably not any AMT issues; looks like the restricted stock is 'nonqualified' in that it is added to wages (so no capital gain treatment), and same day exercise/sale. Even ISOs if done in a same day sale don't have AMT issues.