Employee Stock Ownership Plan

Report your spouse’s employee stock ownership plan (ESOP) in Part 5.





Income Type

Income Amount


Widgets Unlimited, ESOP account


$1,001 - $15,000


None (or less than $201)

For Your Spouse

Part 5

Report an employee stock ownership plan account if the value of the account was more than $1,000 at the end of the reporting period or if your spouse received more than $200 in income from the account during the reporting period.

DescriptionProvide the name of the employer and write “ESOP account” or “employee stock ownership plan account.”  In addition, for a privately held business, describe the line of business, unless you have already provided this information in another entry.

EIFSelect “N/A.”

ValueReport the value of the account by selecting the appropriate category.

Income TypeSpecify the type(s) of income if the total amount of income during the reporting period exceeded $200.

Income Amount:  Select the category corresponding to the total amount of income received during the reporting period.  Most filers select “None (or less than $201).”