[para_parolu]

How it’s related? It will be taxed as income. No? He could get cash instead and proceed to buy stock with it and later capital gains are the same.

[rawgabbit]

No. Stock is taxed when it is sold. Not when he receives it from Google.

https://www.irs.gov/taxtopics/tc427

Statutory stock options If your employer grants you a statutory stock option, you generally don't include any amount in your gross income when you receive or exercise the option