In article <ceef56b3-18d0-4602-a852-ca8de40fe2aa[at]j33g2000pri.googlegroups.com> ,
anandanath <anandanath[at]gmail.com> wrote:
- quote -

I would say (using "constructive receipt") that it should be when the
right to receive the shares vests.

Seth

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A startup had engaged an independent contractor on an assignment which
ran for a few months. The compensation was a mix of cash and shares
as stock grants (valued at a mutually agreed amount, substantially
higher than the par value). The contractor has still not taken the
shares.

The query : When does the company issue a 1099-MISC to the
contractor ... only when the shares are issued?

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<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >