似乎要比这个复杂一些： http://turbotax.intuit.com/tax-tools/tax-tips/Investments-and-T
Qualifying Disposition:
You sold the stock at least two years after the offering (grant date) and at
least one year after the exercise (purchase date). If so, a portion of the
profit (the “bargain element”) is considered compensation income (taxed at
regular rates) on your Form 1040. Any additional profit is considered long-
term capital gain (which is be taxed at lower rates than compensation income
) and should be reported on Schedule D, Capital Gains and Losses.
