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Bulletin No. 2002–49 December 9, 2002

EMPLOYMENT TAX

Internal Revenue Bulletin 2002-49 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 2002–108, page 952. This document provides notice that the reporting of compensation resulting from employer-provided nonstatutory stock options in box 12 of the Form W–2, using Code V, is mandatory for Forms W–2 issued for the year 2003 and subsequent years.

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▸Contents — Internal Revenue Bulletin 2002-49
Internal Revenue Bulletin 2002-49

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