Stock Appreciation Right

Report your spouse’s stock appreciation rights and income from stock appreciation rights in Part 5.





Income Type

Income Amount


Widgets Unlimited, vested stock appreciation right


$15,001 - $50,000

cash payment



Xylophone Technologies Corporation, unvested stock appreciation right


$15,001 - $50,000


None (or less than $201)

For Your Spouse

Part 5

Reporting Stock Appreciation Rights

Report a stock appreciation right if the value of the stock appreciation right was more than $1,000 at the end of the reporting period or if your spouse received more than $1,000 in income during the reporting period.

Description:  Provide the name of the employer, write “stock appreciation right,” and indicate whether the stock appreciation right is vested.  In addition, for a privately held business, describe the line of business, unless you have already provided this information in another entry.

EIF:  Select “N/A.”

Value:  Report the value of the stock appreciation right by selecting the appropriate category.  If the stock appreciation right is “underwater” or if its value is otherwise difficult to determine, write “value not readily ascertainable” in the “Description” field and provide the following additional information: (1) grant price; (2) number of shares; (3) expiration date; and (4) for an unvested stock appreciation right, the vesting date.

Income Type:  Write “cash payment” to describe cash income.

Income Amount:  Select the “None (or less than $201)” category if your spouse has not received any cash income.  Do not complete this field if your spouse has received income because writing “cash payment” in the “Income Type” field is sufficient.

Reporting Stock Acquired through a Stock Appreciation Right Plan

Report any stock that your spouse acquired as a separate line entry, using the standard instructions for stock.