Related Practices

ISO Reporting Obligations

Jonathan B. Dubitzky, David A. Guadagnoli
January 18, 2005

No later than January 31, 2005, every corporation that issued stock pursuant to the exercise of an incentive stock option (an "ISO") during 2004 must provide the optionee a statement containing certain information. The statement, which need not be filed with the Internal Revenue Service, is required even if the optionee disposed of the stock in a "disqualifying disposition."

Benefits Brief (PDF)