What is the tax basis of employee stock option shares I exercised and sold?

September 30, 2011

Date:   19 Jan 2009
From:   Carl

Mike,

I exercised a same day sale of 500 shares of company stock. The fair market value was $35 per share and the option price $20 per share. What is the tax basis of the shares? How do you handle the selling expenses?

Answer

Date:   4 Mar 2009

Hello Carl,

The tax basis of the shares is $35 per share because you should have reported ordinary income when you exercised and sold them. The brokerage companies usually report the sale price net of selling expenses on Form 1099-B.

Good luck!

Mike Gray

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