Fractional share rewards earned through our Fractional Share Referral Program may be subject to tax if there was a taxable event. Taxable events include realized capital gains and dividends.

The great news is that we've developed a Capital Gains Calculator to make calculating your capital gains even easier for you.
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For the purpose of taxes, fractional share rewards are considered in the same way as all of your other investments in your Public account. What that means is that if you sell your free slices of stock and realize a capital gain, that must be reported as taxable income.