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Stock Option Tax Calculator

Stock Option Tax Estimator

Calculate tax on exercising incentive (ISO) or non-qualified (NSO) stock options

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Formula

NSO Tax = Spread x Ordinary Rate + FICA; ISO Tax = AMT on spread (26-28%) or capital gains if sold after qualifying period

Frequently Asked Questions

What is the difference between ISO and NSO stock options?
ISOs (Incentive Stock Options) are not taxed at exercise for regular income tax but may trigger AMT. NSOs (Non-Qualified Stock Options) are taxed as ordinary income on the spread at exercise. ISOs can qualify for long-term capital gains if holding requirements are met.
When do I owe AMT on ISO exercises?
The spread between the exercise price and fair market value at the time of ISO exercise is an AMT preference item. You may owe AMT if this spread, plus other AMT adjustments, pushes your tentative minimum tax above your regular tax.

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