Is a loss of stock from non-qualified options deductible?

September 26, 2011

Date:   Mon, 29 Mar 2010
From:   David

Hi Michael,

I recently left a start-up and have 60 days to exercise my non-qualified stock options. I understand that when purchasing I have no capital gains and do not need to pay taxes. But, if the company folds, then I have paid for stock that is worthless. Is the loss tax deductible?

For example, if I buy 10,000 shares at 10¢ per share, the shares will cost $1,000. Would a loss be tax deductible?

Answer

Date:   7 Apr 2010

Hello David,

No. You had no tax basis or cost for the options because you didn’t have taxable income when your received them.

Good luck!

Mike Gray

For more information about non-qualified stock options, request our free report, “Executive Tax and Financial Planning For Non-Qualified Stock Options”.

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