bulletin Internal Revenue›Bulletin No. 2000–48 November 27, 2000
EMPLOYMENT TAX
Internal Revenue Bulletin 2000-48 · 2026-10-03 edition · updated 2026-10-04 · United States
Announcement 2000–97, page 557. The Service announces a new reporting code to be used beginning with the 2001 Form W-2. An employee’s income from the exercise of nonstatutory options must also be reported on Form W-2 in box 12 using Code V .
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