Report your employee stock purchase plan (ESPP) in Part 2.  In addition, report your participation in an employee stock purchase plan in Part 3 (see Part 3 of this guide for details).

For You

Part 2

Reporting an Employee Stock Purchase Plan Account

Report an employee stock purchase plan account if the cash balance of the account was more than $1,000 at the end of the reporting period or if you received more than $200 in income from the account during the reporting period.

Description:  Provide the name of the employer and write “ESPP account” or “employee stock purchase plan account.”  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 account by selecting the appropriate category.

Income Type:  Specify 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).”

Reporting Stock Acquired through an Employee Stock Purchase Plan

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

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