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Stock Award to Employee

PostPosted: 17-Mar-2019 9:45am
by Goodday
S Corp to "grant"/award stock to Employee, FMV $100k. Ordinary income to EE.
How would it be reported...add to EE's W-2, subject to withholding?
BIG question, is it deductible by the corporation?
Entry: Debit Bonus, Credit Add'l Paid in Capital?
Or just plop on the W-2 as "phantom" income?
Thank-you!

Re: Stock Award to Employee

PostPosted: 17-Mar-2019 9:57am
by sjrcpa
This is actual stock? Not phantom stock or an option to buy?
If actual stock FMV is W-2 compensation. Yes Dr Bonus, Cr contributed capital.

Re: Stock Award to Employee

PostPosted: 17-Mar-2019 10:55am
by Nilodop
Any restrictions, any section 83 planning? Any market for the stock?

Re: Stock Award to Employee

PostPosted: 18-Mar-2019 10:09am
by Noobie
Does the employee actually want the stock? ;p