g******n
发帖数: 339 | 1 今年从前公司离职的时候有些 ISO 期权，当时赌了下拿现金买了下来一直hold 到现在
，exercise price 是21, 当天的market price 是26, 现在跌到了18,如果现在卖掉的
话，我其实是亏了不少。在这种情况下，我需要交税吗？ | M*******s
发帖数: 4074 | 2 exercise，有了 salary income 收入，需要交税。
留着没出手，跌了，卖掉的话有 capital loss。 | g******n
发帖数: 339 | 3 谢谢版主， ISO 好像有点不一样， 我的理解是因为我是loss,并没有ordinary income:
https://www.irs.gov/publications/p525#en_US_2020_publink1000229220
ISOs. If you sell stock acquired by exercising an ISO, you need to determine
if you satisfied the holding period requirement.
Holding period requirement satisfied. If you sell stock acquired by
exercising an ISO and satisfy the holding period requirement, your gain or
loss from the sale is capital gain or loss. Report the sale as explained in
the Instructions for Schedule D (Form 1040). The basis of your stock is the
amount you paid for the stock.
Holding period requirement not satisfied. If you sell stock acquired by
exercising an ISO, don't satisfy the holding period requirement, and have a
gain from the sale, the gain is ordinary income up to the amount by which
the stock's FMV when you exercised the option exceeded the option price. Any
excess gain is capital gain. If you have a loss from the sale, it's a
capital loss and you don't have any ordinary income.
【在 M*******s 的大作中提到】
: exercise，有了 salary income 收入，需要交税。
: 留着没出手，跌了，卖掉的话有 capital loss。
| M*******s
发帖数: 4074 | 4 Yes you are correct, ISO is different. Sorry I haven't seen any ISO for more
than a few years
so I'll need to look at it again go be sure how it works.
income:
determine
in
the
【在 g******n 的大作中提到】
: 谢谢版主， ISO 好像有点不一样， 我的理解是因为我是loss,并没有ordinary income:
: https://www.irs.gov/publications/p525#en_US_2020_publink1000229220
: ISOs. If you sell stock acquired by exercising an ISO, you need to determine
: if you satisfied the holding period requirement.
: Holding period requirement satisfied. If you sell stock acquired by
: exercising an ISO and satisfy the holding period requirement, your gain or
: loss from the sale is capital gain or loss. Report the sale as explained in
: the Instructions for Schedule D (Form 1040). The basis of your stock is the
: amount you paid for the stock.
: Holding period requirement not satisfied. If you sell stock acquired by
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