RSU 和stock option 的税率

g
greendeer
楼主 (北美华人网)
在加州,请问一年10 万的RSU 收入和一年10 万的stock option 股票收益税率差多少?
y
yolandos
在加州,请问一年10 万的RSU 收入和一年10 万的stock option 股票收益税率差多少?
greendeer 发表于 2021-05-25 00:09

depends on the stock price and option strike price an your marginal tax rate
a
anye
short answer is, the same. RSU is W2 income; stock option vest is short term capital gain which is taxed the same as normal income.
But after your RSU is vested, if you continue holding it, the future gain/loss is capital gain/loss; similarly, if you HOLD the stock after your option exercise, the future gain/loss is also capital gain/loss.
You probably don't understand what I mean, since your question pretty much implies you have no idea about their taxes..
a
anye
depends on the stock price and option strike price an your marginal tax rate
yolandos 发表于 2021-05-25 00:26

uh.. why does that matter..
金言的马家
short answer is, the same. RSU is W2 income; stock option vest is short term capital gain which is taxed the same as normal income.
But after your RSU is vested, if you continue holding it, the future gain/loss is capital gain/loss; similarly, if you HOLD the stock after your option exercise, the future gain/loss is also capital gain/loss.
You probably don't understand what I mean, since your question pretty much implies you have no idea about their taxes..

anye 发表于 2021-05-25 00:29

别说楼主了,你说的我都看不懂了,你确认你说的是公司发的iso吗?鉴于楼主问的是10万,这其实对stock option是个坎,超过了是nso,没超过是iso。vest时不交税,但是保税时需要计入amt的计算公式。exercise超过一年算long term capital gain。以上只是个人理解,具体税务问题请跟税务师咨询。
a
anye
回复 5楼金言的马家的帖子
iso 与否和你的gain大小没关系,99%的都是non iso。
g
gokgs
应该是 option 灵活一些吧, option vest does not trigger tax event, it only triggers when you sell. RSU always triggers tax event on vest.
options 分 ISO and non qualified, ISO tax 更灵活些。 options you have to exercise when you leave the company.
现在大部分都直接给 RSU 了吧?
z
zejuanxiaoyu
option如果是 iso 的话 exercise当年不卖出的可能会hit amt tax 可能是很大一笔钱 网络泡沫有些人因此破产 你上网搜一下一堆介绍 rsu就跟w2收入一样 所以公司还没上市就行权的话 要交不少amt tax 也没办法在市场随时流通 风险不小 一般startup如果给的option 离职一段时间内(一般比较短)不行权option就作废了
z
zejuanxiaoyu
应该是 option 灵活一些吧, option vest does not trigger tax event, it only triggers when you sell. RSU always triggers tax event on vest.
options 分 ISO and non qualified, ISO tax 更灵活些。 options you have to exercise when you leave the company.
现在大部分都直接给 RSU 了吧?
gokgs 发表于 2021-05-25 01:22

好多startup早期给option啊
t
ted.hanks
应该是 option 灵活一些吧, option vest does not trigger tax event, it only triggers when you sell. RSU always triggers tax event on vest.
options 分 ISO and non qualified, ISO tax 更灵活些。 options you have to exercise when you leave the company.
现在大部分都直接给 RSU 了吧?
gokgs 发表于 2021-05-25 01:22

Option exercise 的时候就trigger tax event: 比如你strike price 是 5 USD, 409a 是10 USD, 6 USD 就是你的收益,要交税。
n
noshock
回复 1楼greendeer的帖子
这不是一个简单的百分比。公司在新年后,提供一份历史清单。个人可以以此自己报税,或交给accountant 帮你报。
d
dddscy
最近拿了个startup offer 刚好是ISO 就读了一下
What you need to know about incentive stock options (ISOs) | Carta
l
live2020
short answer is, the same. RSU is W2 income; stock option vest is short term capital gain which is taxed the same as normal income.
But after your RSU is vested, if you continue holding it, the future gain/loss is capital gain/loss; similarly, if you HOLD the stock after your option exercise, the future gain/loss is also capital gain/loss.
You probably don''''''''t understand what I mean, since your question pretty much implies you have no idea about their taxes..

anye 发表于 2021-05-25 00:29

讲得很清楚, 谢谢!确认一下stock option vest 不用交税吧(因为可以选择not to excercis)?就算exercise, 也要卖掉以后赚到的那部分才收税, 对吗?
a
anye
讲得很清楚, 谢谢!确认一下stock option vest 不用交税吧(因为可以选择not to excercis)?就算exercise, 也要卖掉以后赚到的那部分才收税, 对吗?
live2020 发表于 2021-05-25 02:28

Right. There is no tax when option is vested (exercisable), and only the gain part is taxed when you exercise. In the dot.com bubble time, many people got busted because they chose to hold the stocks after exercising their options.. First, they needed to pay a lot of income tax on the exercise day; then later, the stock price plunged so they didn't have enough money to pay the tax, and might have to spend hundreds of years to write off their capital loss..
That's why not many people buy and hold their option stocks anymore these days. But some startups may offer you "early exercise" option to attract you. It allows you to exercise options at a much lower price up front, so the initial cost and income tax are both low, and any future gain may be taxed at the favorable long term capital gain rate.

金言的马家
这楼里很多人的回复都是不对的,楼主我建议你去网上搜搜都比这么问靠谱
c
cloverain
short answer is, the same. RSU is W2 income; stock option vest is short term capital gain which is taxed the same as normal income.
But after your RSU is vested, if you continue holding it, the future gain/loss is capital gain/loss; similarly, if you HOLD the stock after your option exercise, the future gain/loss is also capital gain/loss.
You probably don't understand what I mean, since your question pretty much implies you have no idea about their taxes..

anye 发表于 2021-05-25 00:29

同意这个,不过还要看你公司发行options 的定价有没有violate 409A,要是violate就还有惩罚。有些早期公司可能会犯这种错误。