How do I present a stock swap on my tax return?

April 12, 2004

Subject:  Exercise of ISO by “SWAP”
Date:  Thu, 18 Mar 2004
From:  Belen

Dear Mike;

I exercised an ISO of 25,000 shares at 20¢ per share, or $5,000. I swapped 2,222 shares at $2.25 per share. How do I present this on my tax return?

Thank you so much for whatever help you could extend me.
Belen

Answer

Hello Belen,

You don’t.

You will still report the AMT adjustment for the options that you exercised, but there is no other information required to be presented.

I recommend that you get a tax return preparer to help you handle this correctly. Accounting for swaps is tricky.

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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