I am a tax preparer and I am preparing a tax return for an EMC employee. I am assuming that the cash paid for each share of EMC stock was included in the employee's W-2. There the only basis you need to figure out is the on the shares of EMC/Dell stock received. In my opinion, this is $49.50 per share (FMV at time of merger) X .1115 which is $5.52. That is the basis in the stock received at the merger and the cash bonus that was received was included in their W-2 and taxes withheld accordingly.
