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1099 issuance for vested but non-exercised stock options
January 12, 2023
Q. We have a board member who has vested options in 2022 but has not exercised them. Do we need to issue a 1099 B when the options vest or only when they are exercised? These Non-Qualified Stock Options (NQSOs).
A.
(Answered by IOFM's third-party tax experts)
The fair market value of an option can readily be determined if the option is actively traded on an established market. If not actively traded on an established market, the option's value can only be readily ascertainable if three…
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