Stock options and RSUs are often treated as marital property to the extent earned during the marriage, so a court may allocate them in the division. Nonstatutory stock options and similar equity awards can trigger income at vesting or exercise per IRS rules. RSUs are generally taxable as ordinary income when they vest, and plan rules affect timing and withholding. Divorce orders can allocate the marital portion and address tax reporting mechanics. Because tax outcomes can vary, parties often coordinate with tax professionals. See the IRS guidance on options and neutral financial education on RSUs.