Investors & landlords

More specifically, you need to report your one sale as two different sales, one for the 15% discount period and another for the 5% discount period.  Naturally the "proceeds" for each sale is allocated by the number of shares sold in each sale and totals the amount of proceeds reported on the 1099-B. 

Breaking the one sale into two sales will then allow you to report the discount correctly for each group of stocks.

Tom Young