An employee stock purchase plan allows the worker to buy stock in their company at a reduced price. It is considered compensation and when the shares are bought, you are not required to report them as compensated income. What you do with those shares will affect how they are to be reported. For instance, if you give your shares as a gift to someone or if you sell them, you will have to report that manipulation. If you should die while you are holding said shares, they may in fact appear on th...