TP had ISO (disqualified disposition incentive stock option) in 2018 and received Forms W-2 from TP’s former employer and 1099-B from E-trade (Box A basis reported to IRS: Report on Form 8949, Part I with Box A checked, covered securities).  TP exercised the stock option and sold the shares on the same day in 2018.  

Please assist in clarifying and confirming the following:

How to determine whether Box 1 of Form W-2 already included the bargain element of the stock option (FMV on exercise date less the exercise price)?  

Is it usual to have Form 1099B stating Box A basis is reported to the IRS even though the bargain element is included in Box 1 of Form W-2?   It is my understanding that the bargain element is only included in Box 1 Form W-2 when basis is not reported to the IRS (Form 1099B Box B checked non covered securities).   

AMT Line 2i Form 6251: TP exercised and sold the share on the same day in 2018.  Therefore, no AMT adjustment on line 2i Form 6251 is required.  Correct?

Thank you for your comments.