Stock Appreciation Right

Report your stock appreciation rights and income from stock appreciation rights in Part 2.  In addition, report your participation in a stock appreciation right plan in Part 3 (see Part 3 of this guide for details).





Income Type

Income Amount


Widgets Unlimited, unvested stock appreciation rights


$15,001 - $50,000

cash payment



Xylophone Technologies Corporation, vested stock appreciation rights


$15,001 - $50,000


None (or less than $201)

For You

Part 2

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 you received more than $200 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” for cash income over $200.

Income Amount:  Provide the exact amount of cash income over $200 during the reporting period.  Otherwise, select the “None (or less than $201)” category.

Reporting Stock Acquired through a Stock Appreciation Right Plan

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

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