ESPP Taxes: How Employee Stock Purchase Plans Are Taxed

A complete guide to ESPP taxes — the discount taxed as ordinary income, the capital gain at sale, qualifying vs. disqualifying dispositions, and the broker basis trap that double-taxes the unwary.

Mike Navarro·June 24, 2026·12 min read

#ESPP#Employee Stock Purchase Plan#Qualifying Disposition+3 more

ESPP Tax Forms Explained: Form 3922, 8949, W-2 & Schedule D

The main ESPP tax form is 3922, but you report the sale on Form 8949 and Schedule D while the discount appears as wages on your W-2. See which forms you get and the cost-basis trap.

Mike Navarro·June 17, 2026·9 min read

#ESPP#Equity Compensation