ISO Exercise Details
Depreciation, % depletion, etc. (0 for most employees)
2026 AMT Parameters: Exemption $90,100 (single) / $140,200 (MFJ) · Phase-out begins $500,000 single / $1,000,000 MFJ · 28% rate applies above $244,500 of AMTI · Source: IRS Rev. Proc. 2025-32 (2026)
AMT Analysis
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AMT Owed
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Effective Exemption
Max Shares (No AMT)
Exercise this many to avoid AMT
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AMT Credit Generated
Usable in future years when regular tax > AMT
| Calculation Step | Amount |
|---|
Exercise Quantity Scenarios
| Shares Exercised | ISO Spread | AMTI | Effective Exemption | AMT Owed | Net Value After AMT |
|---|
* Net value = exercise-day spread minus AMT owed. Does not include regular tax on eventual sale.
Export Results
Downstream: ESPP Break-Even (AL-117) · Tax-Advantaged Benefits (AL-01)