Year-end equity comp checklist

Equity income creates many lots and two tax systems (payroll vs return). Close the year with a document pile, not memory.

Gather

• All vest confirmations with FMV and share counts.
• Broker 1099-B + supplemental basis statements.
• ESPP purchase confirmations and sale dates.
• Paystubs showing supplemental withholding.

Reconcile

Sum ordinary income from equity on the W-2. Match sales to lots. Note any state residency change mid-year.

Decide before January

If the withholding gap tools show a large shortfall, plan estimated payments or additional withholding on a future vest — with professional review when dollars are large.

General information, not personalized advice.