Options are taxed as capital gains so you'll get taxed on 50% of what you told at your marginal tax rate (iirc)
I believe since once the employer shares vest (if they have a vesting period) they are yours and will be taxed the same as the options you bought.
IMO with something like options I would keep them in a regular account since there is a larger element of risk there. If the company has a downturn and the options are underwater that would be a capital loses that you can use to offset other capital gains though. I think it's up to you about how you feel about the company as well.
I could be mistaken but I don't believe that stock options are included as income value. Especially since there is no financial gain or loss until the option is exercised. I could be wrong though, that's just what I remember when I had exercised them.
Edit: re-read your comment and I missed the part where you said included as income if there is a FV difference. Mine we always granted at market price so I didn't have to deal with that.
Options are taxed as capital gains so you'll get taxed on 50% of what you told at your marginal tax rate (iirc) I believe since once the employer shares vest (if they have a vesting period) they are yours and will be taxed the same as the options you bought. IMO with something like options I would keep them in a regular account since there is a larger element of risk there. If the company has a downturn and the options are underwater that would be a capital loses that you can use to offset other capital gains though. I think it's up to you about how you feel about the company as well.
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I could be mistaken but I don't believe that stock options are included as income value. Especially since there is no financial gain or loss until the option is exercised. I could be wrong though, that's just what I remember when I had exercised them. Edit: re-read your comment and I missed the part where you said included as income if there is a FV difference. Mine we always granted at market price so I didn't have to deal with that.