The employer generally handles and reports the exercise of employee options on both a w2 and 1099b as @Just-Lisa-Now- and @rbynaker indicated.

When the option is exercised the net income is grossed up into box 1 of the w2. There should be a corresponding entry in box 14. 

Since the sale of options (stock) shown on the 1099B is generally the same day as the purchase, the entries on schedule D will usually show sale and basis as the same (less any trading fees).

This assumes the stock was sold by the employee.

If stock was retained, there are some good worksheets in PS to track the basis. You’ll have to refer to the option paperwork provided by the employer.

Im sure of this for NQs. Pretty certain that RSUs work the same way.