[Individual]Social security and Medicare taxes paid by employer & Stock appreciation rights (Feb-12-2011, 66 days left)

• Social security and Medicare taxes paid by employer:

If your employer agree to pay your part of Social Security and Medicare taxes, you must report this part as your income. And you must include this part of income when you calculate your social security and Medicare taxes and benefits, except that you are household worker or a farm worker.

• Stock appreciation rights:

Do not include stock appreciation until you exercise the right. The income equal to the difference between the fair market value of the stock on the date of exercise and the fair market value on the date the right k granted.

PSQ

Source: http://www.irs.gov