Equity Compensation Tax Hub
Every calculator and guide for equity compensation tax — from RSU vesting and ISO AMT planning to 83(b) elections and pre-IPO double-trigger structures. Pick the calculator that matches your grant type below, or read the in-depth guides for the strategy behind the math.
Which calculator do I need?
- "My company gave me RSUs that vest over 4 years." → RSU Tax Calculator
- "My company is private — RSUs vest only at IPO." → Double-Trigger RSU Calculator
- "I have ISOs and want to know if exercising will trigger AMT." → ISO AMT Calculator
- "I have NSOs and want to size the supplemental-withholding gap." → NSO Tax Calculator
- "I'm choosing between ISO and NSO grants." → ISO vs NSO Calculator
- "My company is doing an ESPP — should I participate?" → ESPP Calculator
- "I just got an RSA and have 30 days to decide on 83(b)." → 83(b) Election Calculator
- "My company allows early exercise of unvested options — should I do it?" → Early Exercise Calculator
- "I have prior-year AMT credit and want to track recovery." → AMT Credit Calculator
- "I'm a founder selling QSBS-qualified stock at an exit." → QSBS Calculator
- "I want to model multiple equity events and capital gains together." → start with the relevant calculator above; each cross-links to the others.
RSU (Restricted Stock Units)
Taxed as ordinary income at vest; capital gains on sale of held shares.
Stock Options (ISO & NSO)
Bargain element at exercise (ordinary for NSO, AMT preference for ISO), capital gain on sale.
Stock Options (ISO vs NSO)
Side-by-side ISO/NSO scenarios, qualifying vs disqualifying disposition, 83(b) flag.
ISO vs NSO Decision Calculator
Comparison framing — when each grant type wins after tax.
ISO AMT Calculator
ISO bargain element AMT preference, 26%/28% rates, AMT credit carryforward.
NSO Tax Calculator
Non-qualified stock options: ordinary income + FICA at exercise, supplemental withholding gap.
ESPP (Employee Stock Purchase Plan)
§423 qualified plans: lookback, qualifying vs disqualifying disposition, no FICA.
83(b) Election & Early Exercise
30-day window to convert future ordinary income at vest into capital gain — for RSAs and early-exercised options.
QSBS (Section 1202)
Up to 100% federal exclusion on qualifying C-corp stock held 5+ years, capped at greater of $10M or 10× basis per issuer.
AMT & Credits
ISO bargain element AMT planning and the multi-year Form 8801 credit carryforward.
Supporting Calculators
Capital gains, NIIT, quarterly estimates — used downstream of equity sale events.
In-depth guides
Strategy and worked examples behind the calculators.
RSU Multi-State Allocation Explained: Workday Fraction Method
How RSU vest income is allocated across US states when you change state between grant and vest. Workday-fraction method, IRS guidance, CA + NY + 14-state grid.
2026-05-02
RSU Trailing State Tax Explained: CA + NY After You Move
When you sell RSUs after moving states, your former state may still claim the W-2 portion. Learn CA FTB Pub 1004 + NY 14-day rule + Form 540NR / IT-203 filing.
2026-05-02
83(b) Election Deadline 2026: 30 Calendar Days, No Extensions
Section 83(b) election must be postmarked within 30 days of grant — the Tax Court has rejected every late-filing excuse. Step-by-step filing guide for 2026.
2026-04-26
Double-Trigger RSUs Explained: Pre-IPO Tax, IPO Day, and the 22% Trap
Most private tech companies grant double-trigger RSUs that defer income recognition until both time vest AND a liquidity event. The structure protects employees from owing tax on illiquid stock — but creates a multi-million-dollar single-day income event at IPO with a punishing supplemental-withholding gap.
2026-04-26
ESPP Qualifying vs Disqualifying Disposition: Lesser-of Rule, FICA Exemption, and the Lookback
§423 Employee Stock Purchase Plans use a 'lesser-of' rule on qualifying dispositions that trips up most tax software defaults. Plus the FICA exemption that survives both qualifying AND disqualifying treatment, and how the 15% lookback discount produces ordinary-income recognition that exceeds the actual gain.
2026-04-26
The $100,000 ISO Limit Explained: When ISOs Auto-Convert to NSOs
IRC §422(d) caps the aggregate fair market value of stock that can become first-exercisable in any one calendar year as ISO at $100,000 per employee. Anything above is automatically reclassified as NSO regardless of grant agreement. How to detect when you trip the cap and what changes when you do.
2026-04-26
QSBS Exemption Guide: How Section 1202 Excludes Up to 100% of Founder Gain
Qualified Small Business Stock under IRC §1202 lets eligible founders and early employees exclude federal capital gains tax — up to the greater of $10 million or 10× basis per issuer — when selling C-corp stock held five years. The qualification tests, the 5-year hold, the $50M aggregate-asset cap, and which states refuse to conform.
2026-04-26
RSU 1099-B Cost Basis Correction: Form 8949 Code B Walkthrough
Brokerages routinely report $0 cost basis on Form 1099-B for RSU and ESPP sales — even though you already paid ordinary income tax on the vest-day FMV. Without a basis correction on Form 8949, you pay tax twice on the same dollars. Step-by-step on the code B adjustment.
2026-04-26
RSU Sell-to-Cover Explained: How Many Shares Disappear at Vest
Sell-to-cover withholds shares at vest to pay federal tax (typically 22% supplemental), Social Security, Medicare, and state. Why your net-share count is always less than you expected, the supplemental withholding gap, and when same-day-sale or cash withholding is the better choice.
2026-04-26
RSU Tax Guide: How Restricted Stock Units Are Taxed at Vesting and Sale
Restricted stock units are taxed twice — once as ordinary income at vest, again as capital gains at sale. A complete guide to withholding, double-taxation traps, and the tax-smart way to manage your RSU grant.
2026-04-17
Alternative Minimum Tax (AMT) Explained: Who Pays It in 2025
Understand how the Alternative Minimum Tax works, the 2025 AMT exemption amounts, income triggers, and strategies to avoid or minimize AMT liability.
2026-03-18