c*******e
发帖数: 621 | 8 我问的是RSU, 据我了解vest的时候是不交income tax的，而是在任何exit的情况下(比
如IPO，收购，回购)才交。
因为vest的时候，你并没有拿到钱。公司为了规避IRS，vested RSU都规定在一定有效
期内不上市会作废。比如airbnb,如果2020年上不了市，很多人RSU就变废纸了。
https://www.nytimes.com/2019/09/20/technology/airbnb-employees-ipo-payouts.
html
之前贴的uber的case也印证了这点。例子中的income tax是你四年所有的vested RSU的
value。如果按你说的vest时就交income tax,其余要抛掉才交，为什么IPO那年会有这
么大账单？
Take the following illustrative example. A software engineer goes to work
for Uber, receiving a grant of 40,000 Restricted Stock Units, vesting over
four years, provided there’s a liquidity event. Suppose she stays the whole
four years and then is there for the IPO, so all 40,000 shares fully vest.
Seems like she should be rich now, perhaps. But here’s the math.
Uber issued her shares at the $45 IPO price, a face value of $1.8 million —
enough for a modest retirement. But Uber’s decision to issue the shares as
of the IPO rather than six months later, like it was supposed to, made the
tax consequences even worse than they were supposed to be. Because this
stock is an outright grant, the proceeds are taxed as ordinary income.
Assuming a combined California and Federal tax rate of 52.65%, she owes $947
,700 in income tax. Uber withheld only the minimum 37% of the shares against
taxes, in effect selling those shares for her at the IPO price, so she
received only 25,200 shares but the withholding covered $666,000 of her
taxes. That left her owing $281,700. By the time she could sell shares six
months post-IPO, however, her 25,200 shares were only worth $27 each.
If she sold her remaining 25,200 shares at that $27 price to cover her tax
obligations and diversify her holdings (a sensible strategy), she would net
$680,400. After paying the $281,700 in remaining tax, she would have just $
398,700 of her $1.8 million left — an effective tax burden of 78%.
还望拿过pre-ipo RSU的现身赐教。
tax
了？
【在 g*****x 的大作中提到】
: 首先如果你说的是rsu，上不上市对tax没有什么影响。都是按vest的时候交income tax
: ，卖掉交capital gain。不然公司一直是private held的话，你还一辈子都不用交税了？
: 如果你说的是option，那就分non qual和iso。non qual在你exercise的时候交，但不
: 计入regular income tax，只算amt。当然还有很多细则。
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